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Chapter 27. Conveyance of means of
transport
Article 180. Customs Regimes Applicable to Means of Transport
Means of transport shall be conveyed
through the customs border in compliance with the customs regimes of temporary
admission and of temporary exportation in accordance with the procedure envisaged
by this Chapter.
Article 181. Temporary Admission of Means of Transport
1. Temporary admission of means
of transport with full exemption from payment of customs duties and taxes shall
be allowed, if:
1) a means of transport is registered
in the territory of a foreign state under the name of a foreign person;
2) a means of transport is imported
and used by a foreign person, except for cases when the means of transport is
used by a domestic person that is duly authorized for that by the foreign person;
3) a means of transport is not
used in the customs territory of the Kyrgyz Republic at internal carriage (transportation
of cargo and passengers which are in the customs territory of the Kyrgyz
Republic);
4) after importation, a means of
transport is not given for rent (in case when the means of transport is imported
as rented, for sub-rent), except for cases when the rent (sub-rent) agreement
is signed for the purpose of completion of transportation operations by way
of immediate exportation of the means of transport.
2. The Government of the Kyrgyz
Republic shall be entitled to establish cases of temporary admission of means
of transport into the customs territory of the Kyrgyz Republic with full exemption
from customs duties and taxes, when a temporarily admitted means of transport
is used by the domestic person or registered under the name of the domestic
person, also when other conditions envisaged by Sub-items 1-4 of Item 1 of this
Article are not followed, if within the period of temporary admission the right
of property to the means of transport is not transferred to the domestic person.
3. In cases when full exemption
from payment of customs duties and taxes is not applied in compliance with Items
1 and 2 of this Article, as well as at non-observation of the conditions under
which full exemption from payment of customs duties and taxes with respect to
means of transport is applied, partial exemption from payment of customs duties
and taxes shall apply in accordance with the procedure established by this Code
with respect to temporarily admitted goods.
4. The customs regime of temporary
admission with respect to means of transport shall be completed by their reverse
exportation within the period established by Article 182 of this Code. By permission
of the customs body, the customs regime of temporary admission with respect
to means of transport may be completed in accordance with the procedure stipulated
by Article 147 of this Code applicable to completion of the customs regime of
temporary admission with respect to goods.
Article 182. Period of Temporary Admission of Means of Transport
1. The reverse exportation of the
temporarily admitted means of transport should be performed immediately after
completion of the transportation operation for which it has been temporarily
admitted.
2. The customs body shall be entitled
to establish the period for temporary admission of a means of transport. Note:
it shall be necessary to consider all circumstances related to performance of
the transportation operation.
3. At a motivated request of an
interested person the customs body shall extend the originally established period.
Article 183. Operations with Means of Transport Temporarily
Brought
Usual operations relating to their
technical maintenance or repair required during their moving throughout the
customs territory of the Kyrgyz
Republic shall be allowed with temporarily admitted
means of transport.
Article 184. Temporary Exportation of Means of Transport
1. Temporary exportation of a means
of transport shall be allowed if it is in free circulation in the customs territory
of the Kyrgyz Republic
and is registered under the name of a domestic person, except for a case stipulated
by Item 3 of this Article.
2. At temporary exportation of means
of transport no customs duties and taxes shall be chargeable.
3. Temporary exportation of means
of transport, earlier temporarily admitted into the customs territory of the
Kyrgyz Republic and handed over without transfer of a right of property for
use, ownership or disposal to a domestic person (whether the means of transport
is registered under the name of a domestic person) shall be allowed. Note: the
effect and conditions of the customs regime of temporary admission with respect
to these means of transport in part of payment of customs duties and taxes at
application of partial exemption from payment of customs duties and taxes shall
not be suspended until an application for change of the customs regime of temporary
exportation to the customs regime of re-export or other customs regime is filed.
4. Temporary exportation of means
of transport shall be allowed regardless of by what person and for what purposes
it will be used outside the customs territory of the Kyrgyz Republic.
Article 185. Period of Temporary Exportation
1. The customs body shall be entitled
to establish the period for re-import of a temporarily exported means of transport
on the basis of application by the owner of means of transport or by carrier.
2. At a motivated request of an
interested person, the customs body shall extend the originally established
period.
Article 186. Re-Import of Temporarily Exported Means of Transport
1. At re-import into the customs
territory of the Kyrgyz Republic customs duties and taxes shall not chargeable
if the means of transport were not subject to processing outside the Kyrgyz
Republic, except for operations necessary to ensure their safety and exploitation,
including operations of technical maintenance and repair, provided that such
operations did not result in increase of value of means of transport as compared
to their balance value as of the moment of exportation.
2. If as a result of repair or performance
of other processing operations the balance value of means of transport increases,
partial exemption from payment of customs duties and taxes shall apply according
to the procedure established by Article 139 of this Code with respect to the
levying of customs duties and taxes at importation of products of processing
under the customs regime of outward processing, except for cases of free of
charge repair by virtue of law or agreement or cases of performance of repair
necessary for recovery of the means of transport damaged due to an accident
or force majeure that happened outside the customs territory of the Kyrgyz Republic.
At determination of the cost of processing operations, the costs on conveyance
of the means of transport to the place of processing and back shall not be accounted,
if such conveyance relates to international carriage of goods or passengers.
Article 187. Change of the Customs Regime of Temporary Exportation
1. Change of the customs regime
of temporary exportation to the customs regime of exportation or other customs
regime shall be allowed with respect to temporarily exported means of transport
if requirements and conditions of this Code are followed.
2. In case of transfer of a right
of property to temporarily exported means of transport to a foreign person,
the person should change the customs regime of temporary exportation to the
customs regime of export.
3. Change of the customs regime
of temporary exportation shall be allowed without actual presentation of a means
of transport to the customs body.
Article 188. Placement under the Customs Regime
1. Customs clearance of means of
transport shall be performed in accordance with a simplified procedure at place
of their arrival in the customs territory of the Kyrgyz Republic or departure from this territory.
2. The main document needed for
customs purposes with respect to means of transport, conveyed in compliance
with the customs regime of temporary admission or temporary exportation in cases
mentioned in Item 1 of Article 181, Article 184 and in Item 1 of Article 186
of this Code, shall be an entry or exit declaration, which shall be submitted
to the customs body at entry of the means of transport into the customs territory
of the Kyrgyz Republic and (or) its exit outside its territory respectively.
An entry or exit declaration should contain the data on the means of transport,
its route, cargo, supplies, crew and passengers. Requirements with respect to
the information to be included in a declaration shall be restricted to the minimum
of data necessary to ensure compliance with the customs legislation. The customs
bodies shall use standard documents of a carrier, stipulated by international
agreements in the area of transportation, as an entry or exit declaration if
they contain all the data necessary for customs purposes. If requirements to
the documents submitted to the customs body at entry or exit of the means of
transport are set forth in international agreements of the Kyrgyz
Republic in the area of transportation, the documents
stipulated by such agreements shall be used for customs purposes.
3. If the means of transport is
not declared for any customs regime as the goods, from the moment of customs
clearance of the means of transport it shall be considered for customs purposes
as placed under the customs regime of temporary admission or temporary exportation
respectively that entails a commitment of persons to follow the conditions of
the regimes.
Article 189. Temporary Admission of Equipment and Spare Parts
1. With respect to special equipment
for loading, unloading, processing and protection of cargo temporarily brought
together with the means of transport into the customs territory of the Kyrgyz
Republic and intended for re-exportation with them,
whether it can be used separately from the means of transport, full exemption
from payment of customs duties and taxes shall apply.
2. With respect to spare parts and
equipment temporarily admitted into the customs territory of the Kyrgyz Republic
and intended for use in repair or technical maintenance for the purpose to replace
parts and equipment built-in the means of transport temporarily admitted into
the customs territory of the Kyrgyz Republic, or used at its exploitation, full
exemption from payment of customs duties and taxes shall apply.
Article 190. Temporary Exportation of Spare Parts
Spare parts intended to be used
for repair or technical maintenance for the purpose of replacement of parts
and equipment built-in the temporarily exported means of transport, at their
temporary exportation outside the customs territory of the Kyrgyz Republic, shall
be subject to full exemption from export customs payments. Importation of the
replaced parts and equipment into the customs territory of the Kyrgyz Republic shall be allowed with full
exemption from payment of import customs payments applicable to the customs
regime of re-import. |
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