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Chapter 3. Main principles of conveyance of
goods and means of transport through the customs border
Article 20. Right to Import into the Kyrgyz Republic and Export
from the Territory of the Kyrgyz Republic of Goods and Means of Transport
All persons have equal rights to import into the Kyrgyz Republic
and export from the territory of the Kyrgyz Republic of goods and means of transport,
as well as when carrying out foreign trade activity, except for cases stipulated
by this Code, other normative legal acts and international agreements signed
by the Kyrgyz Republic.
Article 21. Procedure for Conveyance of Goods and Means of
Transport through the Customs Border
1. Goods and means of transport shall
be conveyed through the customs border according to the procedure established
by this Code.
The procedure of actual crossing the
customs border in places where it coincides with the State Border of the Kyrgyz
Republic shall be regulated by legislation on the State
border, and in the part where it is not regulated, by the customs legislation
of the Kyrgyz Republic.
2. Import of goods into the customs
territory of the Kyrgyz Republic
and their export from that territory shall entail obligation of the person conveying
goods to place the goods in one of the customs regimes, stipulated by this Code,
and to follow requirements of that customs regime.
Article 22. Customs Clearance and Customs Control
1. All goods and means of transport conveyed through
the customs border, as well as when carrying out foreign trade activity, shall
be subject to customs clearance and customs control according to the procedure
and conditions stipulated by this Code.
2. When carrying out customs clearance
and customs control, the authorized state body and its officials shall have
no right to establish requirements and restrictions, which are not mentioned
in the customs legislation and other normative legal acts of the Kyrgyz
Republic.
3. Requirements of the authorized body imposed at the
time of customs clearance and customs control may not impede conveyance of goods
and means of transport through the customs border and implementation of activity
in the area of the customs matter to a larger extent than it is necessary for
ensuring observation of the customs legislation.
4. All the excised goods conveyed
through the customs territory of the Kyrgyz Republic shall
be subject to payment of the value added tax, excise tax, customs duties and
customs fees, irrespective of the chosen customs regime, except for cases specified
in items 3 and 4 of Article 178 of this Code.
Article 23. Execution of Non-tariff Regulatory Measures at
Conveyance of Goods through the Customs Border
1. Goods, prohibited for import
into the customs territory of the Kyrgyz
Republic, shall be immediately exported outside the Kyrgyz
Republic, unless otherwise is stipulated by this Code
or other normative and legal acts of the Kyrgyz Republic. The
goods shall be exported by the carrier. In case of impossibility or non-execution
of immediate export, the goods shall be placed in temporary storage warehouses
or other places, which are the customs control zones, at the expense of the
person conveying the goods. The maximum period for storage of such goods shall
be three days, unless other period is envisaged by other legal acts of the Kyrgyz Republic with respect to certain categories
of goods. The mentioned goods shall be disposed of upon expiration of that period
in compliance with this Code.
Goods, restricted for import into
the customs territory of the Kyrgyz Republic, shall be allowed for import, and
in cases stipulated by this Code, they shall be released by customs bodies if
the requirements established by legislation of the Kyrgyz Republic on non-tariff
regulation of foreign trade and other types of foreign trade activity are followed.
2. Goods, prohibited for export, may
not be actually exported outside the customs territory of the Kyrgyz Republic.
Goods, restricted for export outside
the customs territory of the Kyrgyz Republic, shall be allowed by customs bodies
to be exported if the requirements established by legislation of the Kyrgyz
Republic on non-tariff regulation of foreign trade and other types of foreign
economic activity are followed.
3. Expenses occurring to the person
conveying goods, declarants, carriers or other persons related to observation
of prohibitions and restrictions imposed on import of goods into the customs
territory of the Kyrgyz Republic
or their export from such territory shall not be refundable by customs bodies.
Article 24. Use and Disposal of Goods
1. Nobody shall have a right to use
or dispose of goods prior to their release otherwise than in accordance with
procedures and on the conditions stipulated by this Code.
2. After release, goods shall be used
and disposed of according to the conditions of a certain customs regime.
Article 25. Conditional Release
1. Goods shall be subject to a conditional
release in the following cases:
1) if privileges on customs duties
and taxes in compliance with legislation of the Kyrgyz Republic are connected
with restriction to use and dispose of goods;
2) if goods are placed under customs
regimes of a bonded warehouse, duty free shop, inward processing, processing
under customs control, temporary importation, re-export, customs transit, destruction,
as well as under special customs regimes applied to goods imported into the
customs territory of the Kyrgyz Republic;
3) if goods are released without submission
of documents and information confirming observation of restrictions established
according to the Law of the Kyrgyz Republic “On State Regulation of Foreign
Trade Activity in the Kyrgyz Republic”.
2. The conditionally released goods,
to which privileges are provided on payment of customs duties and taxes in compliance
with legislation of the Kyrgyz
Republic, may be used for purposes corresponding to
the conditions for providing privileges.
Goods, released by the customs body
without submission of documents confirming observation of restrictions, established
in compliance with legislation of the Kyrgyz Republic on State regulation of
foreign trade activity, shall be prohibited to be transferred to third parties,
including through their sale or otherwise alienation, and in cases if restrictions
imposed on importation of these goods are established as a result of review
of quality and safety of those goods, shall not be allowed to use (exploit,
consume) in any form.
3. The conditionally released goods
shall have a status of foreign goods.
4. Goods, declared for release for
free circulation, shall be considered conditionally released if deferment or
payment by installment of customs duties and taxes are granted.
Article 26. Guarantees
With respect to goods, which are under
customs control, customs bodies shall be entitled to demand from persons to
provide guarantees of proper execution of duties established by this Code, including
those in the form of security for customs payments which is carried out in the
forms and in accordance with procedures stipulated by this Code. |
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