|
Chapter 36. Security for customs
payments
Article 250. General Conditions of Security for Customs Payments
1. Liability for making customs
payments shall be secured in the following cases:
1) if deferral or payment by installments is
granted with respect to customs payments;
2) at conditional release of goods;
3) at carriage and (or) storage of foreign goods;
4) when carrying out the activity in the area
of ancillary services;
5) in other cases stipulated by this Code.
2. Security for customs payments shall not be provided if
the amount of payable customs payments, fines and interests makes less than
20 thousand Soms, as well as in cases when the customs body has substantial
reasons to assume that commitments taken to the customs body will be executed.
3. If one and the same person carries out several customs
procedures within a certain period of time, the customs body shall accept security
for customs payments to perform all such procedures (general security). The
authorized state body shall establish conditions when customs bodies accept
general security for customs payments for performance of customs procedures
in several customs bodies.
Customs payments shall be secured by the person liable for
their payment, or by any other person for the benefit of a person liable for
making customs payments.
Article 251. The Amount of Security for Customs Payments
1. The amount of security for customs payments
shall be established by the customs body based on the amount of customs payments,
interests and (or) fines, payable at release of goods for free circulation or
their export in compliance with the customs regime of export, and may not exceed
the amount of the specified amounts.
2. If, when providing security for
customs payments, it is impossible to exactly determine the amount of payable
customs payments due to failure to provide the customs bodies with precise information
on the nature of goods, their description, quantity, country of origin and customs
value, the amount of security shall be determined based on the most probable
amount of customs payments, which should be paid if the secured commitments
to the customs bodies are not executed.
3. In case of failure to meet commitments
that in compliance with this Code entails necessity to pay customs duties and
taxes, the customs body shall be paid the amount equal to the amount of security
for customs payments, and in cases stipulated by this Code, fines or interests
calculated from that amount. If the precise information on the goods is determined
within one year from the date of such payment, the excessively paid amounts
of customs duties and taxes shall be refunded or underpaid amounts shall be
charged according to this Section.
4. The authorized state body shall
be entitled to establish a fixed amount of security for customs payments with
respect to certain categories of goods taking into account the requirements
established by Items 1 and 2 of this Article.
Article 252. Guarantee of Execution of Commitments to the
Customs Bodies by Persons Carrying out Business Activity with Respect to Goods
which are under Customs Control
1. The carrying out of activity
as a customs broker, owner of a temporary storage warehouse, owner of the bonded
warehouse, owner of a duty free shop and customs carrier shall be conditioned
by security for customs payments.
2. The amount
of security for customs payments at carrying out these types of activity may
not be less than 10 thousand minimum salaries, provided in accordance with the
procedure established by Article 258 of this Code
Article 253. Ways to Secure Customs Payments
1.
Customs payments shall be secured in the following ways:
1)
Pledging goods and other property;
2)
Bank guarantee;
3) Payment of funds to the account of the customs body (deposit);
4)
Surety.
2. Security for customs payments may be provided by any of
the ways indicated in Item 1 of this Article if such way is recognized by the
customs body as reliable.
3. In addition to the ways stipulated
in Item 1 of this Article, the authorized state body shall establish cases when
security for customs payments may be provided by an insurance agreement (Article
258), as well as other ways stipulated by normative legal acts of the Kyrgyz Republic.
Article 254. Pledge of Goods and Other Property
1.
The item of pledge may be goods, imported into the customs territory of the
Kyrgyz Republic,
as well as other property which can be an item of pledge in compliance with
the civil legislation of the Kyrgyz
Republic and with legislation of the Kyrgyz
Republic on pledge.
2.
The pledge shall be registered in the agreement between the customs body and
the pledgor. A person liable for making customs payments or any other person
can be a pledgor.
3.
Where commitments to the customs bodies secured with the pledge are not met,
the amounts of customs payments arrears shall be transferred by the customs
bodies to the Republic’s budget at the expense of the pledged property.
4.
In a case if the pledged items are goods which are under customs control
and handed in to the customs bodies, the claims of customs bodies at the expense
of these goods shall be met in accordance with the procedure stipulated by Section
XII of this Code. Claiming to other pledged property shall be executed in accordance
with the procedure established by the Civil Code of the Kyrgyz Republic and
by legislation of the Kyrgyz Republic
on pledge.
Article 255. Bank Guarantee
1. The customs bodies shall accept
bank guarantees issued by banks, credit organizations or insurance organizations
included in the Register of banks and other credit organizations maintained
by the authorized state body as security for customs payments.
2. The procedure and conditions for inclusion of banks, other
credit organizations and insurance organizations in the Register of banks and
other credit organizations, as well as its maintenance procedure shall be established
by an Instruction of the Ministry of Finance of the Kyrgyz
Republic
Where the conditions of the issued
guarantees are not followed and where there are other violations of the tax
and customs legislation of the Kyrgyz
Republic banks, other credit organizations and insurance
organizations may be excluded from the Register.
3. Provisions of the civil legislation
of the Kyrgyz Republic
shall apply to legal relations connected with the issue of a bank guarantee,
presenting claims on the bank guarantee, execution of commitments by the guarantor
and termination of the bank guarantee.
Article 256. Payment of Funds into the Account of the Customs
Body (Deposit)
1.
Payment of funds into the account or cash desk of the customs body as a security
for customs payments (deposit) shall be made in national currency of the Kyrgyz
Republic.
Interests on the amount of deposit shall not be added.
2.
Where the commitment secured by deposit is not met, the payable amounts
of customs payments, fines and interests shall be transferred to the Republic’s
budget of the Kyrgyz Republic from the amount of the deposit.
3.
Where the commitment secured by deposit is met, the paid funds shall
be refundable according to Article 267 of this Code or, at request of the payor,
shall be used for making customs payments, setting off on account of future
customs payments, or for security of customs payments under other commitment
to the customs bodies.
4.
As confirmation of the deposit a deposit certificate shall be issued
to the person that paid funds to the account or cash desk of the customs body,
of which the form and usage procedure shall be established by an Instruction
of the Ministry of Finance of the Kyrgyz Republic according
to Article 269 of this Code.
Article 257. Surety
1.
The surety shall be registered in compliance with the civil legislation of the
Kyrgyz Republic
by means of signing an agreement between by the customs body and the surety.
2.
Customs brokers, owners of temporary storage warehouses, owners of bonded
warehouses, duty free shops, as well as other persons can act as a surety.
Article 258. Application of Insurance Agreement as Security
for Customs Payments
1.
In certain cases established by this Code, an insurance agreement concluded
according to the civil legislation of the Kyrgyz Republic and
legislation of the Kyrgyz Republic
on insurance may be used as security for meeting commitments on customs payments.
2.
For the purpose of security for customs payments the authorized state body shall
accept insurance agreements concluded with an insurance organization included
in the Register of insurance organizations. The procedure and conditions for
inclusion of insurance organizations in the Register, their exclusion from the
Register, as well as the procedure of its maintenance shall be established by
an Instruction of the Ministry of Finance of the Kyrgyz Republic. |
Main page 
Feedback
SiteMap 