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Chapter 17. Processing under customs
control
Article 125. Content of the Customs Regime
Processing under customs control
is a customs regime under which foreign goods are subject to operations of inward
processing in the Kyrgyz Republic
without payment of customs duties and taxes and without application of non-tariff
regulatory measures, with subsequent release of products of processing for free
circulation.
Article 126. Conditions for Placement of Goods under the Customs
Regime
1. At placement of goods under the
customs regime of processing under customs control, the customs body shall create
a control file according to Article 129 of this Code.
2. Processing under customs control
shall be allowed if:
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customs bodies can identify foreign goods in products of processing;
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products of processing cannot be reconditioned into the primary condition
in an economically profitable manner.
The customs regime of processing
under customs control may be declared by any interested person that may act
as a declarant according to Article 286 of this Code, as well as by the person
that is not the owner of the goods.
3. Goods, earlier placed under other
customs regimes, may be placed under the customs regime of processing under
customs control.
Article 127. Goods Processing Operations
Goods processing operations under
the customs regime of processing under customs control shall include:
1) processing proper or treatment
of goods;
2) manufacture of goods, including
mounting, assembling and disassembling of goods.
Article 128. Period for Processing of Goods
1. The period for the processing
of goods under customs control shall be established by the customs body and
may not exceed two years.
The period of processing begins
at the date of placement of goods under the customs regime of processing under
customs control, and at importation of goods in individual consignments, from
the date of placement of the first consignment of goods.
2. Duration of the process of processing
goods shall be taken into account at determination of the period of processing
of goods under customs control.
3. At a motivated request of an interested person, the period
established for the processing of goods under customs control shall be prolonged,
if the person, with respect to whom the control file for processing is created,
without violation of requirements and conditions established in this Chapter
is not able to complete the customs regime within the established period for
reasons beyond his control.
Article 129. Control File for the Processing of Goods under
Customs Control
1. The control file for the processing
of goods under customs control shall be created by the customs body with respect
to a domestic person, if the customs regime of processing under customs control
can be applied to goods according to Article 126 of this Code.
2. The control file shall contain:
description, quality and quantity of foreign goods and products
of their processing;
goods processing operations and
their methods;
norm of output;
period of processing.
3. The control
file for processing under customs control shall be valid during the established
period of processing of goods.
4. The control file for processing
under customs control within the period of its validity may be applied to another
domestic person, provided that the person overtakes responsibility for further
observation of conditions of the customs regime of processing under customs
control to the customs bodies. In this case the person, with respect to whom
the control file for processing under customs control has been originally created,
should submit a report to the customs body on fulfillment of conditions of the
customs regime for the period when the person used the goods according to the
customs regime, also make customs payments, if events resulting in the obligation
to make customs payments in compliance with this Code occurred during that period.
Article 130. Wastes and Remains
Customs duties and taxes shall be
paid with respect to wastes appearing as a result of processing, as well as
remains of unprocessed imported foreign goods, as if they were imported into
the customs territory of the Kyrgyz Republic in such condition, except for cases
when these wastes and remains were taken out from the customs territory of the
Kyrgyz Republic or processed into the condition which does not fit for their
further commercial use.
Article 131. Completion of the Customs Regime
Customs regime of processing under
customs control shall be completed by release of products of processing for
free circulation, or by their placement under other customs regime. At release
of products of processing for free circulation, customs duties and taxes shall
be calculated at rates applicable to products of processing. The customs value
and quantity of products of processing shall be determined as of the date of
their declaration for the customs regime of release for free circulation.
Article 132. Liability for Non-Observation of Conditions of
the Customs Regime
A person, with respect to whom a
control file for processing under customs control is created, shall be liable
for non-observation of conditions of the customs regime, as well as for making
customs payments according to Item 3 of Article 221 of this Code. |
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