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Chapter 39. Basic provisions relating to
customs clearance
Article 270. Scope of Application of this Chapter
Rules, requirements
and conditions stipulated by this Chapter shall extend to all customs procedures
related to registration of documents for customs purposes with respect to goods
and means of transport conveyed through the customs border.
Article 271. The Procedure of Customs Clearance
1. Customs clearance shall
be performed in accordance with the procedure established by this Code and other
normative legal acts of the Kyrgyz Republic adopted in accordance with
the Code.
2. Forms of documents used
for purposes of customs clearance shall be established by an Instruction of
the Ministry of Finance of the Kyrgyz
Republic, unless otherwise is stipulated by this Code
and other normative legal acts of the Kyrgyz Republic.
Article 272. Principles of Customs Clearance
1.
During customs clearance the requirements of customs bodies shall be restricted
to the minimum necessary for ensuring observance of the customs legislation.
2. The procedure and technology
of customs clearance shall be differentiated depending on categories of goods
conveyed through the customs border, type of means of transport used for such
conveyance, persons conveying the goods.
3. Customs procedures shall apply
in the same manner irrespective of the country of origin, departure and destination
of goods.
4. Electronic means for providing
documents and information may be used at customs clearance of goods in compliance
with this Code.
5. For purposes of simplification
and acceleration of customs clearance the authorized state body shall make agreements
with customs bodies of foreign states for mutual recognition of documents used
for customs purposes.
Article 273. Beginning and Completion of Customs Clearance
Customs clearance of goods and
means of transport shall begin at the moment of submission to the customs body
of the first document on goods and means of transport conveyed through the customs
border, and in cases stipulated this Code, at the moment of verbal statement
or performance of other actions evidencing the intention of the person to carry
out customs clearance.
Customs clearance shall be completed
with performance of customs procedures necessary in compliance with this Code
for placement of goods under the customs regime and completion of this regime,
as well as for calculation and levying of customs payments.
Article 274. Place and Time of Performance of Customs Operations
in Relation to Customs Clearance of Goods and Means of Transport
Customs procedures in relation
to customs clearance of goods and means of transport shall be performed in the
place of location of customs bodies and during their working hours.
At a motivated request of the declarant
or other interested person the customs procedures in relation to customs clearance
of goods and means of transport may be performed in other places and beyond
the established working hours of customs bodies. Customs fees shall be paid
in accordance with Article 239 of this Code for customs clearance of goods and
means of transport at performance of customs operations outside the place established
for that or beyond working hours of customs bodies.
Article 275. Documents and Information
1. At performance of customs clearance
the persons specified in this Code shall be obliged to produce to the customs
bodies documents and information necessary for customs purposes.
2. The list of documents necessary
for customs purposes and the period of time for their submission shall be established
by an Instruction of the Ministry of Finance of the Kyrgyz Republic in
compliance with this Code.
3. Customs bodies shall be entitled
to demand only those documents and information, which are necessary to ensure
observance of the customs legislation.
Customs bodies shall not be entitled
to decline documents because of insignificant inaccuracies contained in them,
which do not change the basic data of the documents, which affect the adoption
of decisions of customs bodies during customs clearance.
Article 276. Presence of Authorized Persons and Their Representatives
at Customs Clearance
Persons having powers with respect goods, or their representatives
may be present at customs clearance of the goods and shall be entitled to assist
the customs officers in performing customs clearance.
Article 277. Language in Which Customs Clearance is Performed
Customs clearance,
including filling in the documents for customs purposes, shall be performed
in the State or official languages, except for cases stipulated this Code.
Article 278. Cargo and Other Operations with Goods
Prior to release of goods,
their loading, unloading, reloading, fixing their broken packing, opening of
packing or repackaging, transportation, as well as other operations with the
goods may be carried out only upon notification of customs bodies, unless otherwise
is stipulated by this Code.
Article 279. Customs Clearance and Control by Other State Bodies
Customs clearance of goods may be
completed only after performance of other types of state control of importation
of goods into the customs territory of the Kyrgyz Republic or their exportation from
this territory, if the goods are subject to such control in compliance with
other normative legal acts of the Kyrgyz Republic.
Article 280. The Priority Procedure of Customs Clearance
At importation into and exportation
from the customs territory of the Kyrgyz Republic of goods necessary for elimination
of consequences of natural disasters, accidents and catastrophes, of perishable
goods, live animals, radioactive materials, international postal items, express
cargo, messages and other materials for purposes of mass information, and other
similar goods, customs clearance shall be performed in a simplified and priority
manner.
Article 281. Special Simplified Procedures of Customs Clearance
and Control
1. For purposes of simplification
and acceleration of customs clearance, this Code shall establish special
simplified procedures of customs clearance for persons:
- having no enforced and unexecuted decisions on administrative infringements
in the area of customs matter stipulated by the Law of the Kyrgyz Republic “On
Administrative Liability” as of the date of applying to the customs body for
special simplified procedures;
- maintaining the system of record of their commercial documentation in a way
allowing the customs bodies to compare their data with the data provided to
the customs bodies at customs clearance of goods;
- engaged in foreign trade for at least three years.
2. A person claiming to application
of special simplified procedures of customs clearance shall lodge a written
application with the authorized state body for using special simplified procedures
of customs clearance. Such an application shall contain the data on the applicant
and his foreign trade activity. The applicant should present a written commitment
that he agrees to maintain the system of record of his commercial documentation
in a way that allows the customs bodies to compare the data contained in it
with the data provided to the customs bodies during customs clearance of goods,
as well as that he agrees to provide customs officials with access to the mentioned
system of record. The authorized state body shall not be entitled to decline
applications from persons which comply with criteria for application of special
simplified procedures of customs clearance established in Item 1 of this Article.
3. Special simplified procedures
shall imply:
release of goods at availability
of minimum information necessary for identification of goods, and shall allow:
- further completion of the final
goods declaration;
- completion of a single declaration
for all goods imported or exported for the period in question;
- performance of customs clearance at premises of persons conveying goods
and storage of goods in their own warehouses, as well as other simplified procedures
stipulated by this Code.
4. Application of special simplified
procedures of customs clearance may not release the persons from meeting requirements
and conditions established by this Code and other legal acts of the Kyrgyz Republic with respect to completeness
and timeliness of making customs payments, observance of non-tariff regulatory
measures, as well as conditions of customs regimes. |
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