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Chapter 38. Refund of customs payments and
other funds
Article 267. Refund of Excessively Paid or Excessively Levied
Payments
1.
An excessively paid or excessively levied amount of customs payments shall be
the amount of funds actually paid or levied as customs payments, the size of
which exceeds the amount subject to payment in compliance with tax and customs
legislation of the Kyrgyz Republic.
2.
Excessively paid or excessively levied amounts of customs payments shall be
refundable by the customs body according to an application of the payor. The
mentioned application shall be lodged with the customs body, into the accounts
of which the mentioned amounts were paid, no later than three years from the
date of their payment.
3.
At identification of the fact of excessive payment or excessive levying of customs
payments the customs body shall be obliged to inform the payor of the amount
of excessively paid or excessively levied customs payments no later than one
month from the date of identification of such fact.
4.
Excessively paid or excessively levied customs payments shall be refunded at
decision of the customs body, the account of which received the amounts of customs
payments. The total period for consideration of the application for refund,
adoption of the decision on refunding and refund of the amounts excessively
paid or excessively levied customs payments may not exceed one month from the
date of lodging an application for refund and providing all necessary documents.
If the specified period is not complied with, interests shall be imposed on
the amount of excessively paid customs payments not refunded within the established
period for each day of breach of the period of refund. The interest rate shall
be accepted as equal to the rate of the National Bank of the Kyrgyz
Republic effective in the period of the breach of the period of refund.
5.
The refund shall be performed if the account of the customs body receives customs
payments.
6.
Excessively paid or excessively levied customs payments shall be refunded into
the accounts of the payor, from which payment or levying was performed, unless
otherwise is stipulated in the application. If another person made customs payments
for the benefit of the payor, the amounts shall be refunded to that person.
7.
Excessively paid or excessively levied customs payments shall be refunded in
the national currency.
8.
At performance of refund of excessively paid or excessively levied customs payments
the amounts of fines and interests, paid or levied from the amount of refundable
customs payments shall also be subject to refunding.
9.
Excessively paid or excessively levied customs payments shall not be refunded
in the following cases:
if the payor has customs payments
arrears in the amount of such arrears;
in case of lodging an application
for refund of amounts of customs payments upon expiration of the established
period.
10. At the
request of the payor the excessively paid or excessively levied customs payments
may be refunded in the form of offsetting on account of meeting obligations
to make other customs payments, as well as fines, interests or penalties. The
offsetting of excessively paid or excessively levied customs payments shall
be performed in compliance with this Article applicable to the procedure of
refund.
11. If there
are arrears of customs payments and fines and interests, the customs body shall
be entitled to independently pay off the arrears at the expense of amounts of
excessively paid or excessively levied customs payments. The customs body shall
be obliged to inform the payor of the executed offsetting within three days
from the date of its execution.
12. In all cases of the refund performed the customs bodies
shall inform the tax bodies by place of registration of the payor of the date,
reason and amount of the performed refund within 10 days from the date of its
execution.
13. Officials of customs bodies,
guilty of illegally additionally charged and excessively levied customs payments,
shall bear liability in compliance with the Law of the Kyrgyz
Republic “On Disciplinary Regulations of Customs Bodies
of the Kyrgyz Republic”.
Article 268. Other Cases of Refund of Customs Payments
1.
Customs duties and taxes shall be also refunded in cases:
1) of revocation of the customs declaration;
2) of granting tariff preferences in the form of refund of the
paid amount of customs duties;
3) of renewal of the most favored nation regime or preferential
tariffs;
4) when conditions of customs regimes stipulate refunding of the
paid amounts of customs duties and taxes at exportation of foreign goods outside
the customs territory of the Kyrgyz Republic or
at their destruction or waiver for the benefit of the State or importation of
domestic goods or products of their processing into the customs territory of
the Kyrgyz Republic;
5) of change, at permission of the customs body, of the earlier
declared customs regime, if amounts of customs duties and taxes subject to payment
at placement of goods under a newly chosen customs regime are less than the
amounts of customs duties and taxes paid under the primary customs regime, except
for the case stipulated in Item 4 of Article 145 of this Code;
6) of determination of customs value after release of goods, if
the amounts of payable of customs duties and taxes are less than the amounts
paid at temporary (provisional) valuation;
7) in cases established by legislation of the Kyrgyz
Republic on measures to protect economic interests
of the Kyrgyz Republic
when carrying out foreign trade in goods, with respect to temporary special,
anti-dumping or countervailing duties.
2. In the cases mentioned
in Item 1 of this Article customs duties and taxes shall be refunded at lodgment
of an application on that no later than one year from the date following the
date of beginning of the circumstances, which entail refunding of the paid amounts
of customs duties and taxes, according to Article 267 of this Code as applicable
to refund of the excessively paid or excessively levied customs payments.
Article 269. Refund of the Deposit
1.
The deposit shall be refunded, provided that the commitment secured by the deposit
is met, if the application for its refund is lodged with the customs body within
three years from the date following the date of meeting the commitment. Upon
expiration of the mentioned period, unclaimed amounts of the deposit shall be
transferred to the Republic’s budget and shall not be subject to refunding.
2.
The deposit shall be refunded by the customs body, into whose accounts or cash
desk the amounts of the deposit were paid, or by the customs body where the
customs procedure or customs regime is completed, the execution of which was
ensured by commitments secured by the deposit.
3.
The deposit shall be refunded if the deposit certificate is presented in the
national currency of the Kyrgyz Republic.
4.
If the amounts of the deposit were paid to the cash desk of the customs body
in cash, at the payor’s request the deposit may be refunded in the cashless
form into the account specified by the payor.
5.
The deposit shall not be refunded if the payor has arrears of customs payments,
fines or interests in the amount of such arrears. |
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