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Chapter 33. Customs fees
Article 238. Concept of Customs Fees and Their Kinds
1. Customs fees shall imply compulsory
contributions, payment of which is an inseparable condition of performance by
customs bodies of actions stipulated by Articles 239 and 240 of this Code.
2. The following refers to customs
fees:
1) fees for customs clearance;
2) fees for customs escort.
Article 239. Fees for Customs Clearance
1.
Fees for customs clearance of goods and means of transport shall be paid:
a) at performance of customs clearance
according to the chosen customs regime of goods and means of transport;
b) at performance of customs procedures
outside the places designated for that or beyond the working hours of the customs
bodies;
c) at adoption of the preliminary
decision by the customs bodies according to Chapter 57 of this Code.
2. For customs clearance of goods
and means of transport declared as the goods, customs fees shall be charged
at a rate of 0.15 per cent of the customs value of the goods and means of transport,
however their amount may not exceed the approximate cost of the mentioned services
rendered by customs bodies. At performance of the actions mentioned in Sub-item
b) of Item 1 of this Article, customs fees shall be levied in the double amount.
3. At declaring
of goods and means of transport fees for customs clearance shall not be paid
in the following cases:
at customs clearance of goods conveyed
through the customs border for purposes of gratuitous aid (assistance);
at customs clearance of excise
marks and foreign currency, except for those used for numismatic purposes;
at declaring of the customs regime
of waiver for the benefit of the State;
at declaring of the customs regimes
of temporary admission and re-export or temporary exportation and re-import
with respect to cultural values conveyed through the customs border by the state
and municipal museums, archives, libraries and other state or municipal organizations
in case of conveyance of cultural values available in their funds for permanent
storage or temporarily imported for purpose of exhibition by these organizations;
at customs clearance of goods imported
into the customs territory of the Kyrgyz Republic in compliance with Chapter
30 of this Code;
at declaring in verbal or tacit
form;
at declaring of goods without lodgment
of a separate declaration on them;
in other cases established by legislative
and other legal acts of the Kyrgyz Republic.
The fee in the amount of 500 Soms
shall be levied for making a preliminary decision. At customs clearance of goods,
with respect to which a preliminary decision was made, the paid amount of fee
for making the preliminary decision shall be set-off.
Article 240. Fees for Customs Escort
The customs fee in the amount of
one minimum salary per hour of escorting goods and means transport shall be
levied for customs escort of each means of transport conveying goods which are
under customs control. |
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