|
Chapter 24. Destruction
Article 167. Content of the Customs Regime
Destruction is a customs regime
under which foreign goods are destroyed under customs control without 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 168. Conditions for Placement of Goods under the Customs
Regime
1. Placement of goods under the
customs regime of destruction shall be allowed on permission by the authorized
state body, and in case where the authorized state body has reasons to assume
that destruction may significantly damage the environment or may represent direct
or potential threat to life and health of people, also on permission of State
territorial bodies of environmental protection.
2. It shall not be allowed to place
the following under the customs regime of destruction:
1) cultural values;
2) species of animals and plants,
which are under the threat of disappearance, their parts and derivatives, except
for cases when their destruction is required to suppress epidemics;
3) goods accepted by the customs
bodies as a pledge prior to termination of the pledge relations;
4) withdrawn goods or goods seized
in compliance with legislation of the Kyrgyz Republic.
3. Destruction should not entail
any costs by state bodies of the Kyrgyz Republic.
4. Destruction shall be allowed
if goods, subject to destruction, may not be recovered in their primary condition
in an economically sound manner.
5. With respect to goods stored
in a bonded warehouse, the customs regime of destruction may be declared by
the owner of the bonded warehouse.
Article 169. Period of Destruction of Goods
Goods shall be destroyed under customs
control within the period established by the customs body for actual destruction
of goods, based on the declared method of destruction and place for its performance.
Article 170. Refusal of the Issue of Permit for Destruction
of Goods
Permit of the authorized state body
for placement of goods under the customs regime of destruction may not be issued,
if:
-destruction of goods may cause significant damage to environment or represent
direct or potential threat to life and health of people, as confirmed by the
authorized body of environmental protection;
-destruction shall be performed by way of using goods according to their usual
intention (eg, fuel, food products, forage);
-conditions of placement of goods
under the customs regime, which are specified by Article 168 of this Code, are
not followed.
Article 171. Application of the Customs Regime of Destruction
with Respect to Goods Destroyed Due to an Accident or Force Majeure
1. The customs regime of destruction
may be applied with respect to goods, which turned to be destroyed, irrevocably
lost or damaged due to an accident or force majeure.
2. Provisions of Items 3-5 of Article
168, Articles 172 and 173 of this Code shall apply for customs clearance of
destroyed or damaged goods in accordance with the customs regime of destruction.
Article 172. Wastes and Remains
Customs duties and taxes shall be
paid with respect to wastes formed as a result of destruction, as well as remains
of foreign goods, as if they were imported into the customs territory of the
Kyrgyz Republic
in such condition, except for cases when the mentioned wastes and remains are
exported outside the customs territory of the Kyrgyz
Republic
Article 173. Liability for Non-observation of Conditions of
the Customs Regime
A person that declared the customs
regime of destruction shall be liable for non-observation of conditions of the
customs regime and non-observation of the environmental legislation of the Kyrgyz
Republic, and also liable for payment of customs duties and taxes with
respect to wastes and remains. |
Main page 
Feedback
SiteMap 