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Chapter 28. Conveyance of goods by natural
persons
Article 191. Conveyance by Natural Persons of Goods for Personal
Use
1. Goods intended
for personal use of natural persons, rather than for production, business or
other commercial activity shall be conveyed by these persons through the customs
border in accordance with the simplified, privileged procedure according to
provisions of this Chapter, and in the part not regulated by this Chapter, in
compliance with the general procedures established by this Code.
2. Designation of goods shall be
established by an Instruction of the Ministry of Finance of the Kyrgyz Republic
based on the nature and quantity, frequency of conveyance of goods, taking into
account all circumstances of the trip of a natural person and if there are no
signs that the goods are conveyed through the customs border for production,
business or other commercial activity.
3. The procedure of conveyance by
natural persons of goods for personal use through the customs border shall include
full exemption from payment of customs duties and taxes, application of flat
rates of customs duties and taxes, i.e. levying of customs payments in the form
of consolidate customs payment, as well as non-application of non-tariff regulatory
measures to goods, as established according to legislation of the Kyrgyz Republic
on State regulation of foreign trade activity, and a simplified procedure of
customs clearance.
Article 192. Simplified, Privileged Procedure for Conveyance
of Goods Through the Customs Border
1. Full exemption from payment of
customs duties and taxes shall be granted, if the value of goods imported into
the customs territory of the Kyrgyz Republic, except for means of transport,
does not exceed the amount of 50 minimum salaries.
With respect
to goods the value of which exceeds 50 minimum salaries, but not more than 500
minimum salaries, flat rates of customs duties and taxes shall apply to such
excess amount. The procedure for application of flat rates of customs duties
and taxes shall be established by the Government of the Kyrgyz
Republic based on the average rates of customs duties
and taxes applicable to goods and means of transport the categories of which
are conveyed through the customs border by natural persons in the largest quantities.
Full exemption from payment of customs
duties and taxes or flat rates of customs duties and taxes shall apply within
the amounts established by the Government of the Kyrgyz Republic.
2. The Government of the Kyrgyz
Republic shall be entitled to establish quantitative or value restrictions for
importation of goods by natural persons with full exemption from payment of
customs duties and taxes or with application of flat rates of customs duties
and taxes with respect to excised goods, goods with respect to which quantitative
restrictions for importation into the Kyrgyz Republic are established.
3. The Government of the Kyrgyz
Republic shall be entitled to establish cases when full exemption from payment
of customs duties and taxes is not granted or granted within the reduced limits
with respect to goods imported into the customs territory of the Kyrgyz Republic
by natural persons that are under a certain age, as well as by natural persons
that frequently cross the customs border.
4. The Government of the Kyrgyz
Republic shall be entitled to establish cases when full exemption from payment
of customs duties and taxes or flat rates of customs duties and taxes apply
in the amounts exceeding the limits specified in Item 1 of this Article with
respect to goods imported by natural persons if they move for permanent residence,
goods imported by refugees and migrants, also with respect to inherited property.
5. Goods imported into the customs
territory of the Kyrgyz Republic
and exported from this territory in compliance with this Article shall be deemed
for customs purposes as released for free circulation or exported under the
customs regime of export respectively.
6. Exemption from payment, refund
or reimbursement of internal taxes shall not be performed with respect to goods
exported by natural persons in accordance with the simplified, privileged procedure.
Article 193. Temporary Importation of Goods by Natural Persons
1. With respect to goods brought
temporarily into the customs territory of the Kyrgyz Republic by foreign natural
persons, full exemption from payment of customs duties and taxes shall be granted,
if these goods are imported exclusively for personal use by such persons for
the period of their temporary stay in the territory of the Kyrgyz Republic.
2. Exemption from payment of customs
duties and taxes stipulated in Item 1 of this Article shall extend to means
of transport belonging to foreign natural persons, rented thereby or otherwise
taken for temporary use, and which are brought into the customs territory of
the Kyrgyz Republic at the time of entry of a foreign person, or before or after
such entry, provided that such means of transport are registered in foreign
states.
For purposes of application of
this Chapter, means of transport shall imply motor means of transport and trailers
together with spare parts for them and their normal accessories and equipment,
imported or exported exclusively for personal use. Means of transport conveyed
by natural persons for transportation of persons for payment or for industrial
or commercial carriage of goods shall be conveyed through the customs border
in compliance with Chapter 27 of this Code.
3. Goods, including means of transport,
temporarily brought by foreign persons into the customs territory of the Kyrgyz Republic shall be re-exported unchanged,
except for changes due to natural wear or decrease.
4. In cases when temporarily admitted goods are subject
to written declaring in compliance with Item 3 of Article 196 of this Code,
the period of temporary admission shall be established by the customs body based
on the duration of stay of a foreign natural person in the Kyrgyz Republic,
provided that such period does not exceed the limitations established by Item
5 of this Article.
5. The Government of the Kyrgyz Republic shall
be entitled to establish a limited period of temporary admission with respect
to certain categories of goods, including means of transport temporarily brought
into the customs territory of the Kyrgyz Republic by foreign natural persons.
6. Domestic natural persons may
temporarily import means of transport used by them for official purposes in
accordance with a simplified, privileged procedure, stipulated by this Article,
provided that such means of transport are registered in the territory of a foreign
state and period of temporary admission does not exceed six months within one
calendar year.
7. Temporarily admitted goods may
be re-exported from the customs territory of the Kyrgyz Republic through any customs body.
At re-export of temporarily admitted goods, customs duties and taxes shall not
be levied and non-tariff regulatory measures shall not be applied either in
compliance with legislation of the Kyrgyz
Republic on State regulation of foreign trade activity.
8. Re-export of temporarily admitted
goods may not be performed only in a case if the said goods, including means
of transport, are significantly damaged due to an accident or force majeure.
Article 194. Temporary Exportation of Goods by Natural Persons
1. Domestic
natural persons shall be entitled to temporarily export goods, needed by them
for personal use outside the Kyrgyz
Republic for the period of their temporary stay in
a foreign state.
2. With respect to the goods specified
in item 1 of this Article, full exemption from payment of customs duties and
taxes shall be granted at their temporary exportation and re-import.
Article 195. Customs Clearance of Goods Conveyed by Natural
Persons for Personal Use
1. Customs clearance of goods, conveyed
by natural persons for personal use, shall be performed in accordance with a
simplified procedure established by an Instruction of the Ministry of Finance
of the Kyrgyz Republic.
2. Natural persons crossing the customs border on their
own motor means of transport, as well as on a motor means of transport of commercial
designation or in a train, may go through the customs procedures staying inside
the means of transport.
3. Goods, including means of transport,
conveyed by natural persons shall be placed in a temporary storage warehouse
at request of these persons, and also in case when immediate customs clearance
of goods or making customs payments are not possible for reasons beyond control
of customs bodies. Temporary storage of goods, including the period of temporary
storage, shall be performed in accordance with the procedure stipulated by Chapter
9 of this Code.
4. For purposes of facilitation
of customs clearance of goods conveyed by natural persons, the authorized state
body shall sign agreements with Customs Services of adjacent states on performance
of joint customs clearance and customs control of goods conveyed by natural
persons by motorcar and railway transport.
Article 196. Declaring of Goods by Natural Persons
1. Goods, conveyed by natural persons
in hand luggage and accompanied baggage, shall be declared by natural persons
at their crossing through the Customs border with simultaneous production of
goods.
2. Goods conveyed by natural persons
for personal use in an unaccompanied baggage, goods addressed to natural persons
and not intended for production, business or other commercial activity, as well
as goods importation or exportation of which is prohibited or restricted under
legislation of the Kyrgyz Republic, or value and (or) quantity of which exceed
the limits established for conveyance through the customs border with full exemption
from payment of customs duties and taxes according to Article 192 of this Code,
and means of transport shall be subject to written declaration in accordance
with a simplified procedure in the format established by an Instruction of the
Ministry of Finance of the Kyrgyz Republic. Goods conveyed by natural
persons for personal use in hand luggage and accompanied baggage shall be declared
verbally, except for the goods, import or export of which is prohibited or restricted
by current legislation of the Kyrgyz Republic, as well as goods, value and (or)
quantity of which exceed the limits established for conveyance through the customs
border with full exemption from payment of customs duties and taxes according
to Article 192 of this Code.
A natural person shall be entitled
at his consent to declare in writing the goods he conveys through the customs
border, which are not subject to compulsory written declaration in compliance
with provisions of this Item.
3. In cases and in accordance
with the procedure established by an Instruction of the Ministry of Finance
of the Kyrgyz Republic, the declaring of goods subject to verbal declaring in
compliance with Item 3 of this Article shall be performed in a tacit form, by
execution of actions certifying that the goods subject to written declaring
are not contained in hand luggage and accompanied baggage of a natural person.
For purposes of declaring goods in a tacit form at points of entry through the
State border of the Kyrgyz Republic, places shall be arranged
for movement of natural persons, specially designated for a person to be able
to make a deliberate choice for declaring of goods. Movement of a natural person
through a specially designated place for persons that have no goods subject
to written declaring in hand luggage or accompanied baggage, shall be considered
for legal purposes as notification to the customs body that such a person has
no goods subject to written declaring.
4. Goods of a minor person under
sixteen shall be declared by persons accompanying him.
5. With respect to goods contained
in a separately carried baggage (baggage imported or exported respectively before
or after departure or arrival of a natural person), as well as dispatched goods
(except for goods dispatched in international postal items), a customs declaration
should be lodged within the period specified in Article 291 of this Code at
importation of goods into the customs territory of the Kyrgyz Republic, and
with simultaneous production of goods to the customs body at their exportation.
6. Goods contained in a separately
carried baggage may be declared by the person conveying the goods or by any
other person acting by power of attorney of the person conveying goods. The
person declaring goods shall be responsible for reliability of data declared
to the customs body.
Article 197. Customs Payments Made by Natural Persons
1. Customs payments shall be made
by natural persons immediately at declaring of goods.
2. Customs payments with respect
to goods, conveyed through the customs border for personal use, shall be paid
by natural persons as an aggregate payment (without splitting it into its components:
customs duties, taxes and other customs payments) or as customs payment at flat
rates of customs duties and taxes.
3. Customs payments shall be made
by natural persons with application of a customs a receipt the format of which
shall be established by an Instruction of the Ministry of Finance of the Kyrgyz Republic.
Article 198. Customs Value of Goods Conveyed by Natural Persons
1. Customs value of goods shall
be declared by a natural person conveying goods at their declaring. Confirmation
of the declared value shall be based on receipts, bills and other documents
used in retail trade in goods.
2. At importation of goods into
the customs territory of the Kyrgyz
Republic in the accompanied baggage and at conveyance
of goods, the customs value of the goods shall include costs on delivery of
goods to the airport or to other place of arrival of the goods in the customs
territory of the Kyrgyz Republic.
Article 199. Spare Parts and Fuel for Means of Transport Conveyed
by Natural Persons
1. Spare parts necessary for repair
of means of transport, temporarily brought by natural persons into the customs
territory of the Kyrgyz Republic,
may be temporarily admitted with full exemption from customs payments for the
period not exceeding the period of temporary admission of a means of transport.
2. Fuel contained in usual tanks
of means of transport, conveyed through the customs border by natural persons,
may be imported into the customs territory of the Kyrgyz Republic or exported from this territory
without customs payments.
Article 200. Information on Rules of Conveyance of Goods by
Natural Persons
The authorized state body and
other customs bodies shall provide accessibility of information on rules
of conveyance of goods by natural persons, including through distribution of
informational bulletins in transport and tourist organizations, as well as design
of informational boards in places of customs clearance of goods conveyed by
natural persons.
Article 201. Conveyance by Natural Persons of Goods Intended
for Commercial Purposes
1. Goods intended for production,
business or other commercial activity shall be conveyed by natural persons,
including those who are individual entrepreneurs in accordance with the general
procedure in compliance with this Code.
2. The Government of the Kyrgyz Republic shall
be entitled to establish a simplified procedure of customs clearance for the
goods specified in Item 1 of this Article. |
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