|
Chapter 4. Determination of a country origin of
goods
Article 27. Scope of this Chapter
Country of origin of goods shall
be determined in compliance with provisions of this chapter in all cases when
application of customs-tariff and (or) non-tariff measures of regulation of
foreign trade activity depends on the country of goods.
Article 28. Determination of a Country of Origin of Goods
1. Principles of determination of
a country of origin of goods shall be based on the existing international practices.
2. The country of origin of goods
in which the goods were wholly obtained or subject to substantial processing/transformation
according to the criteria established in this Code, or in compliance with provisions
of this Code. The country of origin of goods shall imply a group of countries,
customs unions of countries, region or part of a country, if it is necessary
to separate them for purposes of determination of origin of the goods.
Article 29. Goods Wholly Obtained in the Given Country
The following shall be
considered the goods wholly produced in the given country:
1) mineral products extracted from soil of that
country, from its territorial sea or from the seabed;
2) vegetable products grown and harvested in
that country;
3) live animals born and raised in that country;
4) products from animals raised in that country;
5) products obtained by hunting and fishing in
that country;
6) products of sea fishing and other products
of sea fishing taken by a vessel of that country or by a vessel that it leases
(charters);
7) products obtained aboard a factory ship of
that country solely from the products named in sub-item 6 hereof;
8) products extracted from the seabed or subsoil
outside that country’s territorial waters, provided that the country has sole
rights to work that soil or subsoil;
9) waste and scrap (secondary raw materials)
resulting from manufacturing or other transformation operations, and used articles
collected in that country and fit only for the recovery of raw materials;
10) products of high technologies obtained in the open space on space
vessels which belong to that country or are rented (chartered) by it;
11) goods produced in that country solely from the products named in
paragraphs 1 - 10 hereof.
Article 30. Criteria of Substantial Processing/Transformation
of Goods
1. If two or more countries take
part in manufacture of the goods, the country of origin of the goods shall be
deemed the country where the last operations of processing/transformation or
manufacturing of the goods were completed as meeting the substantial processing/transformation
criteria according to provisions of this Article.
2. The following shall be criteria
of substantial processing/transformation of the goods:
1) a change in tariff heading under the Goods
Nomenclature of Foreign Trade at the level of any of the first 4 digits resulting
from transformation of the goods;
2) fulfillment of certain manufacturing or technological
operations sufficient for the goods to be considered originating from that country
where these operations took place;
3) change of value of the goods, when the ad
valorem percentage of the value of the used materials or of added value reaches
a fixed percentage in the price of the finished product (the rule of ad valorem
percentage).
3. Notwithstanding the provisions
established in Item 2 of this Article, the following shall be deemed not to
meet the criterion of substantial processing/transformation:
1) operations to ensure the preservation of the
goods during storage or transportation;
2) operations to prepare the goods for sale and
transportation (breaking up and assembly of consignments, sorting, re-packing);
3) simple assembly operations;
4) mixing of goods originating from different
countries where characteristics of the resulting production do not essentially
differ from the goods mixed;
5) slaughter of cattle;
6) combination of two or a greater number of
the aforementioned operations.
7) other operations according to the list defined
by the Government of the Kyrgyz Republic.
4. If the rule of ad valorem percentage
is applied, the value parameters shall be calculated:
a) for the materials imported: on
the basis of customs value of these materials at the time of their importation
into the country where production of finished products is carried out, or, where
origin of the imported materials is unknown, on the basis of the confirmed-by-documents
price of their first sale in the territory of the country where production of
finished products is carried out;
b) for the finished products: on
the basis of the “ex-works” (“ex warehouse”) price of the seller.
5. The procedure for application of
the substantial transformation criteria for certain goods or for a certain country,
to which the Kyrgyz Republic
grants preferential tariffs, shall be established by the Government of the Kyrgyz Republic.
6. If with respect to certain types
of goods or any country to which the Kyrgyz Republic grants preferential tariffs,
the peculiarities of determining the country of origin of goods, imported into
the customs territory of the Kyrgyz Republic are not specifically agreed upon,
the general rule shall apply: the goods shall be deemed originating from that
country, if the operations on processing/transformation or manufacture of the
goods have resulted in change of the classification code under the Goods Nomenclature
of Foreign Trade at the level of the first four digits.
Article 31. Peculiarities of Determining a Country of Origin
of Goods
1. Goods in dismantled (non-assembled)
form shipped in several lots, if by virtue of production or transport conditions
it is impossible to ship them in a single lot, as well as in cases when the
lot of goods is divided up in several lots as a result of error, should be deemed
as single goods for determination of the country of origin at the request of
the declarant.
2. Below are the terms for application
of provisions of Item 1 of this Article:
1) preliminary notification of the
customs body of the goods in dismantled (non-assembled) form shipped in several
lots, with indication of reasons for such delivery and provision of specification
for each of the lots according to the Goods Nomenclature of Foreign Trade, value
and country of origin of the goods incorporated in each lot, or documented acknowledgment
of the fact that the goods were divided up in several lots by mistake;
2) shipment of all lots of goods from
one county by one supplier;
3) declaration of all lots of goods
to one customs body;
4) import into the customs territory
of the Kyrgyz Republic
of all lots of goods within the period not exceeding six months after acceptance
of customs declaration by the customs body, or upon expiration of the period
for its lodgment for the first lot of goods. At the motivated request of the
declarant, the customs body shall extend the mentioned period for the period
necessary for importation of all lots of the given goods.
3. In determination of the county
of origin of goods, the origin of power, machinery, equipment and tools used
for their production or processing/transformation shall not be taken into account.
4. Accessories, spare parts and tools
intended for use with machinery, equipment, devices or means of transport, shall
be deemed originating from the same country as the machinery, equipment, device
or means of transport on the condition that these accessories, spare parts and
tools are imported and sold together with the mentioned machinery, equipment,
devices or means of transport in sets and numbers which are normally supplied
together with them.
5. The package in which the goods
are imported into the customs territory of the Kyrgyz Republic shall
be deemed originating from the same country as the goods themselves, except
for cases when the package is subject to declaration separately from the goods.
In such cases the country of origin of the package shall be determined separately
from the country of origin of the goods.
For purposes of determination of the
country of origin of the good, as well as in application of the rule of ad Valorem
share, when the package in which the good is imported to the customs territory
of the Kyrgyz Republic, is deemed originating from the same country as the good,
only the package in which the good is normally sold in retail trade shall be
taken into account.
Article 32. Confirmation of a Country of Origin of the Goods
A certificate of origin of the goods
or declaration of origin of the goods shall be the documents confirming the
origin of the goods from the given country.
Article 33. Certificate of Origin of the Goods
1. Certificate of origin of the goods
is a document unambiguously confirming the country of origin of the goods and
issued by a competent body of that country or country of export, if in the country
of export the certificate is issued on the basis of data received from the country
of origin of the goods.
If the data on the country of origin
in the certificate of origin of the goods are based on the criteria different
from those applied in the Kyrgyz Republic, the country of origin of
the goods shall be determined in accordance with criteria applied in the Kyrgyz
Republic.
2. At exportation of the goods from
the customs territory of the Kyrgyz Republic, the certificate of origin of the
goods shall be issued by the bodies and organizations authorized by the Government
of the Kyrgyz Republic, if the mentioned certificate is needed by conditions
of the contract, by national regulations of the country of importation of the
goods, or availability of the mentioned certificate is required by international
agreements of the Kyrgyz Republic.
Bodies and organizations issuing the
document certifying the country of origin of the goods shall be obliged to keep
its copy and other documents, on the basis of which the origin of the goods
is certified, for the period at least six years from the date of issue of the
document certifying origin of the goods.
3. The certificate of origin of goods
shall be presented together with the customs declaration and other documents
during customs clearance of goods imported into the customs territory of the
Kyrgyz Republic.
If the certificate is lost, its attested copy shall be accepted.
4. If there is a sign that the certificate
of origin of the goods is not appropriately drawn up or contains unreliable
information, the customs body shall have a right to apply to competent State
bodies or other organizations of the country having issued the certificate of
origin of the goods with the request to provide additional documents or clarifying
information.
If submission of the certificate is
mandatory according to Item 1 of Article 35 of this Code, the goods shall be
not be deemed as originating from that country until provision of properly drawn
up certificate of origin of the goods or requested additional documents or clarifying
information.
5. The customs body shall be entitled
to apply to competent State bodies or other organizations of the country having
issued a certificate of origin of the goods with the request to provide additional
documents or clarifying information also for the purpose of random check. Fulfillment
of such checks does not impede release of the goods on the basis of information
on the country of its origin declared at customs clearance.
Article 34. Declaration of Origin of the Goods
1. The declaration of origin of the
goods is a written statement of the country of origin of the goods, made in
relation to exportation of the goods by the producer, seller or exporter in
a commercial or any other document related to the goods.
2. If the information on country of
origin in the declaration of origin of the goods is based on criteria differing
from those applied in the Kyrgyz
Republic, the country of origin of the goods shall
be determined in accordance with the criteria applied in the Kyrgyz
Republic.
Article 35. Submission of Documents Confirming the Country
of Origin of the Goods
1. When the goods enter the customs
territory of the Kyrgyz Republic,
the certificate of origin of the goods shall be submitted:
1) if the Kyrgyz Republic grants tariff
preferences to the country of origin of the goods according to international
agreements of the Kyrgyz Republic or legislation of the Kyrgyz Republic. In
the mentioned cases preferences shall be granted when issuing a certificate
in a special form, envisaged by international agreements or legislation of the
Kyrgyz Republic;
2) if it is stipulated by international
agreements of the Kyrgyz Republic or legislation of the Kyrgyz Republic and
it is necessary for protection of the public order and moral, protection of
life and health of a man, animals, plants and protection of intellectual property
rights, as well as for ensuring observation of non-tariff regulatory measures
in compliance with legislation of the Kyrgyz Republic on State regulation of
foreign trade activity.
2. Regardless of the provision of
Item 1 of this Article, no certificate of origin of the goods shall be required
if:
the goods imported into the customs
territory of the Kyrgyz Republic are declared under the customs regimes of transit
or temporary admission, except for cases when the customs bodies have identified
signs that the country of origin of the goods is the country the goods of which
are prohibited for importation into the Kyrgyz Republic in compliance with international
agreements of the Kyrgyz Republic or legislation of the Kyrgyz Republic;
the goods imported into
the customs territory of Kyrgyz Republic, earlier released
for free circulation in the territory of the exporting country, which is not
the country of origin of such goods;
the total customs value
of the goods, conveyed through the customs border, dispatched at one and the
same time by one and the same consignor to one consignee makes less than 250
minimum salaries;
in other cases stipulated by international
agreements of the Kyrgyz Republic or legislation of the Kyrgyz
Republic.
3. If the certificate of origin of
the goods is not required, the country of origin shall be certified by the declaration
on origin of the goods (Article 34).
4. At conveyance of goods through
the customs border by natural persons in the simplified, privileged order (Chapter
28), it shall not be required to submit documents confirming country of origin
of the goods.
Article 36. Conditions for Release of Goods when Determining
the Country of Origin
1. When documents confirming the country
of origin of goods are lacking or when signs are discovered that the submitted
documents are not drawn up properly and (or) they contain unreliable information,
the customs body shall refuse to release the goods (Chapter 41) if it discovers
the signs that the country of origin may be the country, the goods of which
are prohibited for importation into the Kyrgyz Republic in compliance with international
agreements of the Kyrgyz Republic and (or) legislation of the Kyrgyz Republic.
2. In other cases the goods, origin
of which is not reliably confirmed according to Articles 33-35 of this Code,
shall be released with payment of customs duties at rates applied to goods originating
from countries with which the trade and political relations do not stipulate
MFN (most favored nations) treatment.
3. The MFN treatment or preferential
treatment shall apply ( be restored) to the goods, specified in Item 2 of this
Article, provided the country of origin of these goods is confirmed within one
year from the date of receipt by the customs body of the customs declaration.
Article 37. Direct Purchase and Direct Supply
Tariff preferences shall be granted
by the Kyrgyz Republic
if the rules of “direct purchase and direct supply” in compliance with international
agreements of the Kyrgyz Republic and (or) legislation of the Kyrgyz Republic are
followed. |