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Chapter 37. Levying of customs
payments
Article 259. General Principles of Forced Levying of Customs
Payments
1.
In case of non-payment or incomplete making of customs payments within the established
period, the customs bodies shall levy customs payments forcedly in accordance
with the procedure established by this Chapter.
2.
The forced levying shall be executed from persons liable for making customs
payments according to Article 221 of this Code, unpaid customs payments shall
be levied through Court according to Article 262 of this Code.
3. Prior to application of measures
of forced levying of customs payments, the customs body shall put forward a
claim on the making of customs payments to the person liable for them (Article
261).
4. Forced
levying of customs payments shall not be carried out:
if the claim on the making of customs payments (Article 261) has not been
put forward within three years from the date of expiration of the period of
their payment, or from the date of an event entailing the liability of persons
to make customs payments in compliance with this Code;
if the amount of unpaid customs
payments with respect to goods indicated in one customs declaration or goods
sent at the same time by the same consignor to one consignee is less than 3500
Soms.
Article 260. Fines
1. Where
customs payments are not made within the established period (delay), a fine
shall be paid.
Except for cases stipulated by Items
3-4 of this Article, a fine shall be imposed for each calendar day of delay
of customs payments, beginning from the date following the date of expiration
of the time limit for making customs payments up to the date of execution of
liability on customs payments, or up to the date of the decision on granting
deferral or payment by installments inclusive, in the amount of 0.1 per cent
of the amount of unpaid customs payments.
2.
If the claim to make customs payments is put forward to the surety or guarantor,
a fine shall be imposed for not more than three months from the date following
the date of expiration of the period of execution of commitments secured by
a surety or bank guarantee.
3.
If the claim to make customs payments is put forward to the person liable for
their payment, a fine shall be imposed for up to the date of putting forward
the claim inclusive. Where customs payments are not made within the period of
time specified in the claim, a fine shall be imposed in accordance with Item
2 of this Article.
4. In case of failure to comply
with the period fixed for lodgment of a customs declaration, if goods are in
temporary storage (Chapter 9), no fine shall be imposed and paid for the period
of temporary storage.
5. A fine shall be paid at the same
time as payment of amounts of customs payments or after payment of such amounts,
but no later than one month.
6. Total
amount of fines imposed for the untimely making of customs payments may not
exceed 100 per cent of the amount of the main customs payments debt.
7. Filing an application for deferral or payment by installments
of customs payments shall not suspend accruement of a fine on the amount of
arrears.
8. A fine shall be paid, levied
and refunded in accordance with the procedure stipulated by this Code as applied
to payment, levying and refund of customs payments.
Article 261. A Claim on Making Customs Payments
1. A claim to make customs payments
shall be a written notification of the payor by the customs body on the amount
of customs payments not made within the fixed period or additionally charged,
as well as on liability to pay unpaid amount of customs payments, fine and (or)
interests within the period specified by this claim.
2. A claim should contain information
on the amount of payable customs payments, amount of fines accrued as of the
moment of putting forward the claim, period for making customs payments in compliance
with this Code, period for meeting the claim, as well as on measures on forced
levying of customs payments and ensuring their levying, which are applied in
case of payor’s failure to meet the claim, and on grounds for putting forward
the claim.
The form of a claim shall be established by an Instruction
of the Ministry of Finance of the Kyrgyz
Republic. A claim shall be effective only in a case
if it is drawn up properly and delivered in accordance with the procedure established
in Item 5 of this Article.
3. A claim to make customs payments
should be addressed to the payor no later than 15 days from the date of discovery
of the fact of non-payment of customs payments or their incomplete payment.
4. The period for meeting a claim
to make customs payments shall be at least 10 working days and no more than
30 days from the date of receipt of the claim.
5. The claim may be handed over
personally to the manager or other authorized representative of the organization
or natural person on receipt or otherwise confirming the fact and date of receipt
of the claim. If the specified persons evade receiving the claim, it shall be
sent by mail in a registered letter. The claim shall be deemed received when
the authorized state body receives a notification on delivery of the registered
letter.
6. If the claim to make customs
payments is not met within the period stipulated by Item 4 of this Article,
customs bodies shall undertake measures on forced levying of customs payments
in compliance with this Chapter.
7. The claim to make customs payments
shall be addressed to the payor irrespective of taking legal or administrative
actions with respect to him.
Article 262. Levying of Customs Payments through Court
1. Customs duties and taxes unpaid
within the established period shall be arrears with respect to the budget.
2. If the person liable for payment
of customs duties and taxes does not pay them on the date when payment was due
or on the date of expiration of the period of appeal according to Article 57
of the Tax Code of the Kyrgyz Republic, customs bodies shall submit the case
on forced levying of the amount of due customs payments arrears to Court, or
an application on bankruptcy with the demand to liquidate the responsible person
as a bankrupt in compliance with the Law of the Kyrgyz Republic “On Bankruptcy”.
Article 263. Levying of Customs Payments at the Expense of
Goods with Respect to Which Customs Payments are not Paid
1. In cases stipulated by this Code
the customs bodies shall be entitled to levy customs payments at the expense
of goods, with respect to which customs payments are not paid, if such goods
are not released for free circulation according to the procedure established
by this Code.
2. Without sending a request to
make customs payments, laying claim to the goods, with respect to which customs
payments have not been made, shall be allowed only in cases when the person
liable for making customs payments has not been identified by the customs bodies.
3. The levying of customs payments at the expense of goods,
with respect to which they were not made, withdrawal of the goods or other actions
with them shall be performed in accordance with the procedure stipulated by
the tax legislation, this Code and other normative legal acts of the Kyrgyz Republic.
Article 264. Levying of Customs Payments at the Expense of
Other Property of the Payor
1.
If the request to make customs payments is not satisfied the customs bodies
shall be entitled to levy the payable customs payments at the expense of the
unexpended remainder of the unclaimed deposit, or at the expense of other property
of the payor.
2.
Laying claim to the amounts of deposit shall be carried out within the period
of keeping these funds in the account of the customs body in compliance with
Item 1 of Article 269 of this Code by decision of the head of the customs body
or by his deputy. The customs body shall inform in writing the person, which
paid these funds into the account of this body, of levying the amounts of customs
payments at the expense of the deposit within three working days after levying.
3.
The levying of customs payments at the expense of other property of the payor
shall be performed in compliance with the tax legislation of the Kyrgyz
Republic.
Article 265. Seizure of Property of the Payor
The property of the payor may
be seized by the customs body only on the basis of the Court’s decision.
Article 266. Obligations of Banks on Execution of Orders to
Transfer Customs Payments
1. Banks shall be obliged to pronouncedly
execute the order of the payor to transfer customs payments to the accounts
of customs bodies, as well as orders of customs bodies to transfer customs payments
to the Republic’s budget
2. Where there are funds in the
account of the payor banks shall not be entitled to hold back execution of orders
to transfer customs payments.
3. For non-execution or improper
execution of obligations to transfer customs payments stipulated by this Article
the banks shall bear responsibility according to legislation of the Kyrgyz
Republic. |
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