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Chapter 22. Re-export
Article 156. Content of the Customs Regime
Re-export is a customs regime under
which goods earlier imported into the customs territory of the Kyrgyz Republic
are exported from this territory without payment or with refund of the paid
amounts of import customs duties and taxes and without application of non-tariff
regulatory measures with respect to the goods in compliance with legislation
of the Kyrgyz Republic on State regulation of foreign trade activity.
Article 157. Conditions for Placement of Goods under the Customs
Regime
1. Foreign goods shall be
placed under the customs regime of re-export.
Goods released for free circulation
may be placed under the customs regime of re-export with following all the conditions
stipulated by Article 159 of this Code.
2. Goods,
earlier placed under other customs regime may be placed under the customs regime
of re-export, with the purpose to complete such customs regime in accordance
with procedure established by this Code.
3. At their importation into the
customs territory of the Kyrgyz
Republic, goods may be placed under the customs regime
of re-export if they are declared to the customs body as the goods intended
directly and exclusively for re-export. The actual exportation of such goods
outside the customs territory of the Kyrgyz
Republic should be performed no later than six months
from the date of their placement under the customs regime of re-export. Use
and disposal of such goods shall not be allowed, except for operations necessary
to provide safety of the goods and to maintain them in order.
Article 158. Application of Customs Duties and Taxes at Re-export
1. At re-export, exemption from
payment of import customs duties and taxes shall be granted or paid amounts
shall be refunded, if such exemptions or refund are stipulated by the conditions
of certain customs regimes, in compliance with which goods have been in the
customs territory of the Kyrgyz
Republic.
2. Customs duties and taxes shall
not be charged on goods declared as the goods intended directly and exclusively
for re-export. If the goods are not actually exported within the period mentioned
in item 3 of Article 157 of this Code, or if the goods are used, including for
the purpose to gain income, customs duties and taxes shall be paid in the amount,
which would be payable if the goods at their importation were declared for release
for free circulation, as well as interests on them shall be paid at rates of
the National Bank of the Kyrgyz Republic, as if deferment was provided with
respect to the said amounts at placement of the goods under the customs regime
of re-export.
Article 159. Application of the Customs Regime of Re-export
to Goods Released for Free Circulation
1. Re-export shall be allowed with
respect to goods released for free circulation, if it is established that at
the moment of crossing the customs border they had defects or they did not otherwise
comply with conditions of a foreign-economic transaction and for such reasons
the goods are returned to the supplier or other specified person if the following
conditions are observed:
- the goods were not used and repaired
in the Kyrgyz Republic, except for cases when the goods were used for the purpose
to identify defects or other circumstances resulting in return of the goods;
- the goods may be identified by
customs bodies;
- the goods are exported within
six months from the date of their release.
2. At re-export of goods in compliance
with Item 1 of this Article, the amounts of paid customs duties and taxes shall
be refunded. Non-tariff regulatory measures shall not apply at exportation of
goods
Article 160. Liability for Non-observation of Conditions of
the Customs Regime
A person that placed the goods under the customs regime
of re-export 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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