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Chapter 20. Temporary
exportation
Article 149. Content of the Customs Regime
1. Temporary exportation is a customs
regime under which goods may be temporarily used outside the customs territory
of the Kyrgyz Republic
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.
2. At temporary exportation of goods
no exemption from payment shall be granted and neither refund nor reimbursement
of internal taxes shall be made.
Article 150. Conditions for Placement of Goods under the Customs
Regime
1. Temporary exportation shall be
allowed if the following conditions are followed:
- temporarily exported goods shall
remain as the property of a domestic person;
- goods may be identified by the
customs body at their reverse importation (re-import).
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 exportation.
Article 151. Period of Temporary Exportation
Period of temporary exportation
shall be established by the customs body, based on the purpose and circumstances
of such exportation, and may not exceed two years, unless otherwise is stipulated
by normative legal acts of the Kyrgyz Republic.
Article 152. Completion of the Customs Regime
1. Temporarily exported goods shall
be subject to reverse importation into the customs territory of the Kyrgyz
Republic (re-import) no later than the date of expiration of the period
of temporary exportation.
2. At notification of the customs
body, an interested person may change the customs regime of temporary exportation
into another customs regime if all conditions and requirements of this Code
are followed, except for a case, when in compliance with legislation of the
Kyrgyz Republic temporarily exported goods are subject to compulsory reverse
importation.< br>
3. In case of transfer of a right
of property to the temporarily exported goods to a foreign person, the person
that placed the goods under the customs regime of temporary exportation should
change the customs regime of temporary exportation to the customs regime of
export, except for the case envisaged in Item 2 of this Article.
4. Change of the customs regime
of temporary exportation to the customs regime of export shall be allowed without
actual production of goods to the customs body.
Article 153. Liability for Non-observation of Conditions of
the Customs Regime
A person that placed goods under
the customs regime of temporary exportation shall be liable for non-observation
of conditions of the customs regime, as well as for making customs payments
in compliance with Item 3 of Article 221 of this Code. |
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