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Chapter 18. Outward processing
Article 133. Content of the Customs Regime
1. Outward processing is a customs
regime under which goods without application of non-tariff regulatory measures
are used outside the customs territory of the Kyrgyz Republic for the purpose
of their processing and further placement under other customs regime of processing
of products with total or partial exemption from payment of customs duties and
taxes and without application of non-tariff regulatory measures in compliance
with legislation of the Kyrgyz Republic on State regulation of foreign trade
activity.
2. At exportation of goods according
to the customs regime of outward processing no exemption from payment, refund
or reimbursement of internal taxes shall be admissible.
Article 134. Conditions for Placement of Goods under the Customs
Regime
1. At placement
of goods under the customs regime of outward processing, the customs body shall
create a control file according to Article 138 of this Code.
2. For placement
of goods under the customs regime of outward processing goods should have a
status of being in free circulation.
3. Outward processing shall be admissible
if customs bodies can identify exported goods in products of processing in compliance
with requirements and conditions established in an Instruction of the Ministry
of Finance of the Kyrgyz Republic.
4. The Government of the Kyrgyz Republic shall
be entitled to prohibit and restrict placement of certain goods under the customs
regime of outward processing for reasons of protection of interests of domestic
goods producers.
5. The customs regime of outward
processing may be declared by any interested person that may act as a declarant
according to Article 286 of this Code, including those that are not owners of
the goods.
Article 135. Goods Processing Operations
1. Goods processing operations
shall include:
1) processing proper and treatment
of goods;
2) manufacture of new goods, including
mounting, assembling or disassembling of goods;
3) repair of goods, including their
reconditioning and bringing into order, replacement of constituent parts.
2. The Government of the Kyrgyz Republic shall
be entitled to prohibit or restrict certain operations with certain goods according
to the customs regime of outward processing.
Article 136. Period for Goods Processing
1. The period for outward processing
of goods shall be established by the customs body and may not be more than two
years.
The period for processing shall
begin from the date of placement of goods under the customs regime of outward
processing, and at exportation of goods in separate consignments, from the date
of placement of the first consignment of goods.
2. Duration of the process of the
processing of goods and their carriage shall be taken into account in establishing
the period for outward processing of goods
3. At a motivated request of an interested person, the period for outward processing
of goods established by the customs body 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 137. Norms of Output of Products of Processing for
Customs Purposes
1. Customs bodies shall establish
norms of output of products of processing, if this is deemed necessary for purposes
of customs control or if this facilitates the processing operations.
2. Description, quantity and quality
of products of processing shall be precisely determined after establishment
of norms of output.
3. Opinions of expert organizations
on certain technological process of processing goods shall be taken into account
by the customs bodies in establishing the norms of output.
Article 138. Control File for Outward Processing of Goods.
1. The control file for outward
processing of goods shall be created by the customs body with respect to a domestic
person, if the customs regime of outward processing may be applied to goods
according to Article 134 of this Code.
2. The control file shall
include:
description, quality and quantity of goods and products of their processing;
goods processing operations and
their methods;
norm of output;
period of processing.
3. The control file for processing shall be valid within
the established period of processing of goods.
Article 139. Exemption of Products of Processing from Customs
Duties and Taxes
1. Full exemption from payment of
customs duties and taxes shall be granted with respect to products of processing,
if the purpose of processing was a warranty (free of charge) repair of exported
goods. With respect to goods, earlier released for free circulation in the customs
territory of the Kyrgyz Republic, full exemption from payment of customs duties
and taxes shall not be granted, if at release of the goods for free circulation
a defect which is the reason for repair was taken into account.
2. In other cases partial exemption
from payment of customs duties and taxes shall be granted with respect to products
of processing, except for excises according to this Article:
- calculation of amounts of customs
duties and taxes at application of ad valorem or combined rates of customs duties
and taxes shall be based on the cost of goods processing operations, determined
as difference between the customs value of products of processing imported into
the customs territory of the Kyrgyz Republic and the customs value of goods
exported for processing. The basis for calculation of amounts of customs duties
and taxes at application of specific rates of customs duties and taxes shall
be the quantity products of processing, proportionate to the cost of processing
operations. Methods for determination of the quantity of goods for the purpose
of calculation of amounts of customs duties and taxes shall be established by
an Instruction of the Ministry of Finance of the Kyrgyz
Republic;
- excises with respect to products
of processing shall be subject to payment in full amounts, except for a case
when the processing operation consists in repair of the exported goods. In this
case the excises shall be calculated according to the procedure provided in
the second and third paragraphs of this Item.
Article 140. Completion of the Customs Regime
1. Products of processing should
be declared for another customs regime before the expiration of the period of
outward processing fixed according to Article 136 of this Code.
2. With permission of the customs
body, the customs regime of outward processing may be completed by reverse importation
(re-import) of goods, exported outside the customs territory of the Kyrgyz Republic,
or by placement of the given goods under other customs regime with observation
of requirements and conditions established in this Code. Change of the customs
regime of outward processing into other customs regime shall not be allowed,
if the exported goods or products of their processing are subject to compulsory
reverse importation in compliance with current legislation of the Kyrgyz
Republic. Change of the customs regime of outward processing
into other customs regime shall be allowed without actual production of goods
to the customs body.
Article 141. Liability for Non-Observation of Conditions of
the Customs Regime.
The person with respect to whom
a control file for processing 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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