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Chapter 26. Special customs
regimes
Article 178. Special customs regimes
Special customs regimes shall be
established with respect to the following goods conveyed through the customs
border:
1) goods
exported outside the customs territory of the Kyrgyz Republic and intended to
provide functioning of embassies, consular departments, representative offices
in international organizations and other official representative offices of
the Kyrgyz Republic located abroad;
2) board
supplies conveyed in air and railway means of transport intended to provide
normal functioning and technical maintenance of these means of transport, to
provide vital activity of their crew and passengers, and in air crafts, also
for sale to passengers;
3) goods
conveyed through the customs border and intended for prevention and liquidation
of natural disasters and other emergency situations, including goods intended
for free distribution to persons suffered from emergency situations, or for
transfer to charity non-profit organizations with the same purposes, goods necessary
for wrecking and other urgent works and vital activity of wrecking teams;
4) goods supplied as humanitarian
aid and grants in accordance with the procedure established by the Government
of the Kyrgyz Republic;
5) goods supplied by mistake and to be returned to the primary exporter;
6) scientific equipment of geological
(geophysical, geodesic) expeditions to measure and control the seismic condition;
7) objects of logistics and equipment,
fuel and food exported outside the customs territory of the Kyrgyz Republic to maintain activity of installations
of the Kyrgyz Republic located in the territory of
other states;
8) excise marks and currency, except
for those used for numismatic purposes.
Article 179. Content of Special Customs Regimes, Procedure
and Conditions for Placement of Goods under Special Customs Regimes
1. Special customs regimes shall
imply full exemption of goods from customs duties, taxes, and non-application
of non-tariff measures to them according legislation of the Kyrgyz Republic on
State regulation of foreign trade activity.
2. At placement of goods under special
customs regimes, neither refund of paid customs duties and taxes nor exemption
from payment, refund or reimbursement of internal taxes shall be performed.
3. Other requirements and conditions
of placement of goods under special customs regimes and restrictions on use
and disposal of goods placed under the said customs regimes shall be established
by the Government of the Kyrgyz
Republic. |
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