|
Chapter 19. Temporary admission
Article 142. Content of the Customs Regime
Temporary admission is a customs regime under which foreign
goods are used in the customs territory of the Kyrgyz Republic with
full or partial conditional exemption from 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 on State regulation of foreign trade activity.
Article 143. Conditions for Placement under the Customs Regime
1. Temporary admission shall be
allowed if goods can be identified by the customs body at their reverse exportation
(re-export).
2. The Government of the Kyrgyz Republic shall
be entitled to establish a list of goods which may not be placed under the customs
regime of temporary admission.
3. Foreign goods earlier placed
under other customs regimes may be placed under the customs regime of temporary
admission.
Article 144. Restrictions to the Use and Dispose of Temporarily
Admitted Goods
1. Temporarily admitted goods should
remain unchanged, except for changes due to natural wear or decrease under normal
conditions of carriage (transportation), storage or use (exploitation). It shall
be allowed to perform operations with temporarily admitted goods, which are
necessary for ensuring safety, including minor repair operations, technical
maintenance and other operations needed for support of the goods in proper condition.
2. Goods, placed under the customs
regime of temporary admission, within the period of its validity, may be transferred
to another person with notification of the customs body, provided that the person
takes the commitments to further comply with conditions of the customs regime
of temporary admission to the customs bodies. In this case the person that primarily
chose the customs regime of temporary admission, should make customs payments
for the period when this person used the goods according to the customs regime,
if partial exemption is granted to the goods in compliance with Item 2 of Article
145 of this Code. The person, to whom the right to use the goods placed
under the customs regime of temporary admission is transferred, should notify
this to the customs body in writing, and if observation of conditions of the
customs regime is ensured by guarantees (Article 26), he should register appropriate
documents under his name.
Article 145. Application of Customs Duties and Taxes
1. Cases of conditional exemption
of temporarily admitted goods from customs duties and taxes, as well as conditions
for such exemption, including the time-limit for temporary admission, shall
be established by the Government of the Kyrgyz Republic.
2. In other cases partial exemption
from customs duties and taxes shall apply. In case of partial exemption from
payment of customs duties and taxes for each complete and incomplete calendar
month of goods’ staying in the customs territory of the Kyrgyz Republic, three
per cent of the payable amount shall be paid, as if the goods were released
for free circulation.
3. Amounts of customs duties and
taxes payable in case of partial exemption shall be calculated in foreign currency.
The amount of customs duties and taxes shall be paid at placement of goods under
the customs regime of temporary admission or periodically at the option of the
person placing the goods under the customs regime of temporary admission. Frequency
of payment of amounts of customs duties and taxes shall be established by the
person that placed the goods under the regime of temporary admission. Note:
specific deadlines for payment of amounts of customs duties and taxes shall
be established based on the requirement that such amounts should be paid before
the beginning of the course of a respective period. Conversion of foreign currency
into the currency of the Kyrgyz Republic for
purposes of periodic payment of amounts of customs duties and taxes shall be
performed at the exchange rate of the National Bank effective as of the date
of payment.
4. The total amount of customs duties
and taxes chargeable at temporary admission, with partial exemption from payment
of customs duties and taxes, should not exceed the amount of customs duties
and taxes which would be due as of the moment of placement of goods under the
regime of temporary admission, calculated in foreign currency, if the goods
were released for free circulation without taking fines and interests into account,
as well as change of the amount of customs duties and taxes resulting from change
of the exchange rate of foreign currencies or rates of customs duties and taxes.
5. If the amount of customs duties
and taxes paid in case of partial exemption from payment of customs duties and
taxes becomes equal to the amount which would be due if the goods were released
for free circulation, the goods shall be deemed released for free circulation,
provided that non-tariff regulatory measures are not applied to the goods according
to legislation of the Kyrgyz Republic on State regulation of foreign trade activity.
6. At re-exportation of temporarily admitted goods or at their
placement under other customs regimes, the amounts of customs duties and taxes
paid at partial exemption from customs duties and taxes shall not be refundable.
Article 146. Period of Temporary Admission
Period of temporary admission shall be established by the
customs body on the basis of the purpose and circumstances of such admission,
and may not exceed two years, except for the period of temporary admission of
goods, which are objects of leasing, as well as the period of temporary admission
of the scientific equipment for geological (geophysical, geodesic) expeditions
for measuring and controlling the seismic condition.
The period of temporary admission of objects of leasing shall
be established based on the period of validity of a leasing agreement. The period
of temporary admission of the scientific equipment mentioned in Item 1 of this
Article shall be established in compliance with the signed agreements for use
of such equipment. Note: the imported equipment should be included in the balance
(non-balance) sheet of the user.
Article 147. Completion and Suspension of the Customs Regime
1. Goods should be declared for
an other customs regime in accordance with this Code not later than the date
of expiration of the period of temporary admission established by the customs
body.
2. The customs regime of temporary
admission may be completed by placement of goods under the customs regime of
release for free circulation. Note: the amounts of customs duties and taxes
shall be calculated in foreign currency. At release for free circulation, the
customs value and quantity of the goods shall be determined as of the date of
placement of the goods under the customs regime of temporary admission, and
the rates of customs duties and taxes, as of the date of declaration of the
customs regime of release for free circulation, except for the case stipulated
in Item 5 of Article 145 of this Code. The declarant shall be entitled to inform
of the reduction of the customs value and (or) quantity of the goods due to
natural wear or decrease under normal conditions of carriage (transportation),
storage and use (exploitation), and also due to an accident or force majeure.
The reduced amounts of the customs value of the goods and (or) their quantity
shall be taken as a tax base at release of the goods for free circulation if
the declarant provides reliable, quantifiable and documented information on
the amounts of deductions from the customs value of the goods declared at their
placement under the customs regime of temporary admission, and (or) on the quantity
of the goods.
3. When calculating amounts of customs
duties and taxes payable in case of release for free circulation, the amounts
paid at partial exemption from customs duties and taxes shall be set off.
4. Validity of the customs regime
of temporary admission shall be completed by placement of goods under other
customs regimes if the requirements and conditions of this Code are observed,
except for the case envisaged in Item 5 of this Article.
5. Validity of the customs regime
of temporary admission shall be suspended:
- in case of seizing the temporarily
admitted goods or of their withdrawal in compliance with current legislation
of the Kyrgyz Republic;
- in case of placement of goods
temporarily admitted in a bonded warehouse in compliance with Item 3 of Article
92 of this Code;
- at the request of an interested
party, at placement of temporarily admitted goods, which were granted partial
exemption from customs duties and taxes, under other customs regimes, which
do not envisage release of goods for free circulation.
Article 148. Liability for Non-observation of Conditions of
the Customs Regime
A person that placed the goods under
the customs regime of temporary admission shall be liable for non-observation
of conditions of the customs regime, as well as for making customs payments
in compliance with 3 of Article 221 of this Code. In case of transfer of the
right to use the goods that are under the customs regime of temporary admission
to another person in compliance with 2 of Article 144 of this Code, the said
person shall be liable for non-observation of conditions of the customs regime,
as well as for making customs payments from the date when a written application
on such fact is lodged with the customs bodies. |
Main page 
Feedback
SiteMap 