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Chapter 34. Procedure and period of customs
payments
Article 241. Payors of Customs Payments
1. The declarants and other persons
that in compliance with this Code are obliged to make customs payments, shall
be payors of customs payments.
2. Any person shall be entitled
to make customs payments for the benefit of a payor of customs payments.
Article 242. Period for Making Customs Payments
1. Customs
payments shall be made prior to or at the same time with lodgment of customs
declaration, including when the customs regime changes, except for cases established
by Article 292 of this Code.
The period
for making customs payments with respect to goods conveyed by pipeline transport
and power transmission line shall be the last date of a calendar month following
the month of conveyance of such goods.
2. In cases of preliminary declaring,
customs payments should be made no later than 15 days from the date of production
of goods to the customs body at place of their arrival in the customs territory
of the Kyrgyz Republic or from the date of completion of domestic customs transit
if declaring of the goods is performed outside the place of their arrival.
3. At exportation of goods customs
payments should be paid no later than the date of lodgment of a customs declaration,
unless otherwise is stipulated by this Code.
4. At change of the customs regime customs payments should
be made no later than the date established by this Code for completion of the
changeable customs regime.
5. At use
of conditionally released goods for purposes other than those in relation to
which customs privileges were granted, the period for payment of customs duties
and taxes, for purposes of calculation of fines (Article260), shall be
the first day, when the person violated restrictions with regard to use and
disposal of the goods. If such day cannot be determined, the period for payment
of customs duties and taxes shall be the date when the customs body received
customs declaration for such goods.
6. When requirements
and conditions of customs procedures are violated, which in compliance with
this Code entails liability to make customs payments, the period for making
customs payments, for purposes of calculation of fines, shall be the date of
commitment of such violation. If such date cannot be determined, the period
for making customs payments shall be the date of beginning of the appropriate
customs procedure.
Article 243. Procedure and Forms for Making Customs Payments
1.
Customs payments shall be paid to the cash desk or to the accounts of customs
bodies opened for such purposes in compliance with legislation of the Kyrgyz
Republic in accordance with the procedure established
by an Instruction of the Ministry of Finance of the Kyrgyz
Republic, except for the case mentioned in Item 4 of Article 206 of
this Code.
2.
Customs payments shall be made in the national currency of the Kyrgyz
Republic.
3.
Customs payments may be paid cashless in the form of settlement with payment
orders, cash, as well as with using credit cards according to legislation of
the Kyrgyz Republic.
4.
At request of the payor the customs bodies shall be obliged to issue a written
confirmation that customs payments have been made.
Article 244. Execution of Liability for Making Customs Payments
Liability
for making customs payments shall be deemed executed:
1)
from the moment of charging off the funds from the account of the payor in the
bank;
2)
from the moment of paying cash to the cash desk of the customs body;
3)
from the moment of setting off excessively made or excessively charged customs
payments on account of customs payments, and if such setting off is performed
by the initiative of the payor, from the moment of receipt by the customs body
of an order on setting off;
4)
from the moment of setting off the deposit on account of customs payments, if
such setting off is performed by the initiative of the payor, from the moment
of receipt by the customs body of an order on setting off;
5)
from the moment of setting off, on account of customs payments, the funds paid
by the bank, other credit organization or insurance organization in compliance
with a bank guarantee or insurance agreement, as well as by the guarantor according
to the contract of guarantee;
6)
from the moment of laying claim to the goods with respect to which customs
payments have not been made or to a pledge object or other property of the payor,
if the amounts of said funds are not less than the amount of arrears of customs
payments. |
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