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Chapter 31. General provisions relating to
customs payments
Article 219. Types of customs payments
1. The following refer to customs
payments:
1) customs
duty established according to legislation of the Kyrgyz Republic on customs tariff;
2) value added
tax imposed on import, established according to the tax legislation of the Kyrgyz Republic;
3) excise tax on import established according to the tax
legislation of the Kyrgyz Republic;
4) seasonal duties;
5) special types of duties (safeguard, antidumping,
countervailing), which relate to non-tariff regulatory measures according to
legislation of the Kyrgyz Republic on State regulation of foreign
trade activity;
6) Customs fees.
2. In cases stipulated
by this Code customs payments shall be paid in the form of aggregate customs
payment or of customs payment at flat rates of customs duties and taxes.
Article 220. Emergence and Termination of Obligation to Pay
Customs Duties and Taxes. Cases When Customs Duties and Taxes are not Paid
1.
The obligation to pay customs duties and taxes shall emerge at conveyance of
goods through the customs border from the moment of crossing the customs border
at importation of goods and from the moment of lodging a customs declaration
or execution of other action, directly aimed at realization of the intention
to export the goods outside the customs territory of the Kyrgyz Republic, at
their exportation.
2.
Customs duties and taxes shall not be paid in the following cases:
1)
if goods are not subject to customs duties and taxes according to the tax legislation
of the Kyrgyz Republic, legislation on customs tariff and this Code;
2)
if the total customs value of goods imported into the customs territory of the
Kyrgyz Republic
within one week addressed to one consignee is less than 3500 Soms;
3)
if according to the tax legislation of the Kyrgyz Republic or
this Code conditional exemption from payment of customs duties and taxes is
granted for the period of validity of such exemption and if conditions under
which such exemption is granted are followed. Except for cases of exemption
stipulated by Chapter 30 of this Code with respect to diplomatic, consular and
other official representative offices of foreign states, exemption shall be
granted only at instruction of the authorized state body, with statement of
purposes of exemption and of a detailed list of goods and consignees having
a right to exemption. Consignees of the exempted goods should provide the customs
bodies with written confirmation that they are real consignees
of the exempted goods; goods will be used for purposes
meeting the conditions of exemption, and will not be used for any other purposes
without notification of customs bodies.
4) if before release of goods for
free circulation and in absence of violations by persons of requirements and
conditions established by this Code, foreign goods appeared to be destroyed
or irrevocably lost due to an accident or force majeure or as a result of natural
wear or decrease under normal conditions of transportation, storage or use (exploitation);
5) if goods turn to the state property
according to this Code and other legislative acts;
3. With respect to goods released
for free circulation in the customs territory of the Kyrgyz Republic or
exported outside this territory, the obligation to make customs payments shall
terminate in cases stipulated by the Tax Code of the Kyrgyz Republic and this Code.
Article 221. Persons Liable for Making Customs Payments
1.
A person liable for making customs payments shall be liable to the customs bodies
at non-execution or improper meeting of the obligation to make customs payments,
as well as at their incorrect calculation and (or) untimely payment.
2.
The declarant of goods shall be the person liable for payment of customs duties
and taxes. If declaring is performed by a customs broker, the customs broker
and the declarant shall bear joint liability for making customs payments in
compliance with Item 3 of Article 304 of this Code.
3.
In failure to observe provisions of this Code on use and disposal of goods,
or on execution of other requirements and conditions established by this Code
for application of customs procedures and customs regimes, the content of which
stipulates full or partial exemption from payment of customs duties and taxes,
the owner of a temporary storage warehouse, the owner of a bonded warehouse,
the owner of a duty free shop, the consignee, persons liable for meeting the
requirements and conditions of the customs regime and other persons specified
by this Code shall be the persons liable for payment of customs duties and taxes.
4.
At illegal conveyance of goods and means of transport through the customs
border, the persons illegally conveying goods and means of transport, the persons
participating in illegal conveyance if they were aware or should be aware of
illegality of such conveyance shall bear joint liability for payment of customs
duties and taxes. The persons for whose interest the customs bodies execute
legally significant actions, including providing certain rights, shall be the
persons liable for payment of customs fees |
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