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Chapter 15. Duty free shop
Article 107. Content of the Customs Regime
1. A duty free shop is a customs
regime under which goods imported into the customs territory of the Kyrgyz Republic
or domestic goods shall be sold by retail to natural persons directly in duty
free shops without payment of customs duties and taxes and without application
of non-tariff regulatory measures to the goods in compliance with legislation
of the Kyrgyz Republic оn State regulation of foreign trade activity, provided
they will be subsequently exported outside the customs territory of the Kyrgyz
Republic.
2. Goods are sold in duty free shops
under customs control in the customs territory of the Kyrgyz Republic in
points of entry through the State border of the Kyrgyz Republic and other places established
by the Government of the Kyrgyz Republic.
3. When placing domestic goods under
the customs regime of a duty free shop, the internal taxes, as well as earlier
paid amounts of import customs duties and taxes, shall not be refunded.
Article 108. Conditions for Placement of Goods under the Customs
Regime
1. Any goods except for the goods
prohibited for importation into and exportation from the territory of the Kyrgyz
Republic and prohibited for circulation in the territory of the Kyrgyz Republic,
as well as other goods, the list of which is established by the Government of
the Kyrgyz Republic, may be placed under the customs regime of a duty free shop.
2. Goods, sale of which is restricted
in the territory of the Kyrgyz
Republic, shall be sold under the customs regime of
a duty free shop, provided that requirements established by current legislation
of the Kyrgyz Republic
are observed.
3. Goods used for ensuring operation
of a duty free shop shall not be placed under the customs regime of a duty free
shop.
Article 109. Requirements with respect to Location, Arrangement
and Equipment of a Duty Free Shop
1. Premises of a duty free shop
may consist of sales areas, back rooms and warehouses.
The mentioned
premises should be equipped so as to ensure sale of goods exclusively in sales
areas of a duty free shop, as well as safety of goods and an opportunity to
carry out customs control of these goods.
2. Sales areas
of a duty free shop should be located so as to exclude the possibility of leaving
goods, purchased in a duty free shop, in the customs territory of the Kyrgyz
Republic, including by the way of their transfer to natural persons staying
in this territory.
3. The owner
should agree on location of a duty free shop in points of entry through the
State border of the Kyrgyz Republic with
the State bodies handling the border service of the Kyrgyz Republic.
4. Premises of a duty free shop
shall be customs control zones.
Article 110. Duties and Liability of the Owner of a Duty Free
Shop
1. The owner of a duty free shop
shall be obliged:
1) to exclude the possibility of
withdrawal of goods, supplied to the duty free shop for sale, beside customs
control of the goods;
2) to record supplies and sales
of goods;
3) to submit reports on supplied
and sold goods to the customs bodies;
4) to pay customs duties and taxes
in cases stipulated in Item 2 of this Article;
5) to follow requirements established
by current legislation of the Kyrgyz Republic in the area of trade.
2. The owner of a duty free shop
shall be liable for customs payments in case of loss of foreign goods or their
use for purposes other than sale in the duty free shop by retail to natural
persons in compliance with requirements and conditions set forth by this Chapter.
Article 111. Liquidation of a Duty Free Shop
1. A duty free shop shall be liquidated
at the expiration of the period of the license or at request of the owner, as
well as at revocation of the license for establishment of the duty free shop
by the authorized body.
2. At liquidation of the duty free
shop, its foreign goods shall be placed under other customs regime within 30
days from the date following the date of making the decision on liquidation
of the shop.
3. From the date following the date
of making the decision on liquidation of the duty free shop, its foreign goods
shall be considered for customs purposes as goods under temporary storage.
Article 112. Liability for Non-Observation of Conditions of
the Customs Regime
The owner of the duty free shop
shall be liable for non-observation of conditions of the customs regime, as
well as for payment of customs duties and taxes in compliance with Item 3 of
Article 221 of this Code. |
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