|
Chapter 40. Declaring of goods
Article 282. Goods Subject to Declaring
All goods shall be subject to declaring
to customs bodies at their conveyance through the customs border, change of
the customs regime, as well as in other cases established by this Code and other
normative legal acts of the Kyrgyz Republic.
Article 283. Declaring
1. Declaring
shall be performed by way of declaring of accurate data on goods, their customs
regime and other data necessary for customs purposes to the customs body in
the established form (written, verbal, electronic and other).
2. Procedure, form and conditions
of declaring, as well as the list of data necessary for customs purposes shall
be established by an Instruction of the Ministry of Finance of the Kyrgyz Republic
in compliance with this Code and other normative legal acts of the Kyrgyz Republic.
3. The list of data to be included in the
customs declaration shall be limited only to the data necessary for purposes
of calculation and levying of customs payments, development of the customs statistics
and application of non-tariff regulatory measures according to legislation of
the Kyrgyz Republic on State regulation of foreign
trade activity.
Article 284. Place for Declaring Goods
Customs declaration on goods may
be lodged with any customs body authorized to receive customs declaration. The
authorized state body shall be entitled to establish certain customs bodies
for declaring certain categories of goods only in cases when it is a necessary
measure to ensure efficiency of control over observance of customs legislation.
Note: interests of trade and transport organizations should be taken into account.
Article 285. Persons Declaring Goods
1.
Declaring of goods shall be performed by the declarant or customs broker (Chapter
42) at choice of the declarant.
2.
At declaring of goods and performance of other customs operations the customs
broker shall have the same rights as the declarant.
Article 286. The declarant
1.
Persons conveying goods, as well as any other persons authorized in compliance
with the civil legislation of the Kyrgyz Republic to
dispose of goods may act as declarants, provided the condition stipulated in
Item 3 of this Article is followed.
2.
Liability for lodging a customs declaration to the customs body shall be born
by the person conveying goods.
3.
Only a domestic person may be a declarant, except for the following cases of
conveyance of goods through the customs border:
by natural persons not for commercial
purposes;
by foreign persons enjoying customs privileges in compliance with Chapter
30 of this Code;
by foreign organizations having
representative offices registered (accredited) in the territory of the Kyrgyz
Republic in accordance with the established procedure, at declaring of customs
regimes of temporary admission, re-export, transit, as well as of release for
free circulation of goods imported for own needs of such representative offices;
by foreign carriers at declaring
of the customs regime of transit.
Article 287. Rights of the Declarant
At declaring of goods and performance
of other customs procedures during customs clearance the declarant shall be
entitled:
1)
Prior to lodging a customs declaration and other documents necessary for customs
purposes, to examine and measure goods imported into the customs territory of
the Kyrgyz Republic;
to take tests and samples upon notification of the customs body. No separate
customs declaration for tests and samples of goods shall be lodged, provided
that they are mentioned in the customs declaration on goods;
2)
To be present when customs officers check goods (item 2 of Article 311) and
take tests and samples (Article 330);
3)
To get to know the results of examination of tests and samples taken by customs
officers;
4)
To have access to computerized information systems of customs bodies to provide,
in electronic format, documents and data necessary for declaring of goods in
compliance with this Code;
5)
To enjoy other powers and rights stipulated by this Code.
Article 288. Obligations of Declarant
At declaring the declarant shall
be obliged:
1) to perform declaring of goods;
2) to produce the declared goods
upon request of the customs body;
3) to present the documents and
information necessary for customs purposes (Article 275) to the customs body;
4) to make customs payments or
secure their payment in compliance with Section VI of this Code.
Article 289. Liability of the Declarant
The declarant shall be liable for unreliability of data included
in the customs declaration and other submitted documents, and for making customs
payments.
Article 290. Specifics of Declaring of Goods of Different
Descriptions Included in One Consignment
1. At
request of the declarant, goods of different descriptions, which are not the
goods of the excisable group and with respect to which non-tariff regulatory
measure are not applied, included in one consignment, may be declared with indication
of one classification/tariff code according to the Goods Nomenclature of Foreign
Trade, provided that the rate of the customs duty of the highest level corresponds
to such code.
2. Indication of one classification
code of the Goods Nomenclature of Foreign Trade with respect to goods different
descriptions shall not release the declarant from the obligation to declare
accurate data necessary for customs purposes on all the goods contained in the
consignment.
Article 291. Period for Lodging Customs Declaration
1.
Customs declaration on goods imported into the customs territory of the Kyrgyz
Republic shall be lodged no later than 15 days inclusive from the date of production
of the goods to customs bodies at place of their arrival in the customs territory
of the Kyrgyz Republic or from the date of completion of the domestic customs
transit, if the goods are declared outside the place of their arrival except
for cases stipulated by Articles 196, 204 of this Code.
If expiration of the period of lodging the customs declaration comes to a non-working
day of the customs body, the day of expiration of that period shall be deemed
the following working day of the customs body.
2.
At motivated request of the declarant, the customs body shall extend the period
of lodging the declaration. Extension of the period of lodging the customs declaration
may not lead to breach of the period of temporary storage of goods.
3.
Customs declaration on goods exported outside the customs territory of the Kyrgyz
Republic shall be lodged prior to their actual exportation.
Article 292. Preliminary Declaring
1.
Customs declaration may be lodged with respect to foreign goods before their
arrival in the customs territory of the Kyrgyz Republic or
prior to completion of the domestic customs transit, if the declarant provides
documents necessary for customs clearance of goods (Article 275).
2.
If transport or commercial documents accompanying the goods should be used for
customs purposes, at declaring of the goods the customs body shall accept copies
of such documents certified by the declarant or information from these documents,
and if necessary, shall compare the mentioned data with those included in the
original documents.
3.
At lodging the customs declaration and completion of its checking before arrival
of the goods in the customs territory of the Kyrgyz Republic, the
customs declaration may be used as the only document necessary for application
of preliminary operations and other customs procedures to the goods.
Article 293. Submission of Documents at Declaring of Goods
1.
Lodgment of customs declaration should be accompanied with submission to the
customs body of documents necessary for customs purposes (Article 275).
2.
In cases when certain documents may not be submitted at the same time as the
customs declaration it shall be allowed to submit such documents within the
period necessary for their obtaining, but no later than 45 days after acceptance
of the customs declaration, unless other period for submission of certain documents
and data is stipulated by this Code.
Article 294. Acceptance of Customs Declaration
1. The lodged customs declaration shall be accepted by the
customs body. The fact of lodgment of customs declaration and submission of
documents shall be recorded on the day of its receipt by the customs body. At
request of the declarant the customs body shall issue a written confirmation
on lodgment of the declaration and submission of documents. From the moment
of registration of acceptance of customs declaration it shall become a document
certifying the facts of legal significance.
2. The customs body shall not be
entitled to decline customs declaration, except for cases when the declaration
is lodged by a person that is not the declarant or customs broker, the declaration
does not include the required information, the customs declaration is not signed
nor properly certified or nor drawn up in the established format, no customs
payments have been made with respect to the declared goods, nor other actions
have been performed, which according to this Code should be carried out prior
to or at the same time as lodgment of the customs declaration. The customs body
shall inform the person that lodged the declaration of reasons for declining
the customs declaration, no later than the following date of lodging the declaration.
At request of the declarant such notification shall be provided in writing.
Article 295. Changing and Supplementing Data Declared in the
Customs Declaration and Revocation of the Customs Declaration
1.
At permission of the customs body and at a motivated written application of
the declarant, the information included in the customs declaration may be changed
or supplemented, and the customs declaration accepted by the customs body may
be revoked.
2. Changing and supplementing data
declared in the customs declaration shall be allowed if, by the time of receipt
of the application from the declarant for that, the customs body has not identified
unreliability of data mentioned in the customs declaration, or has not begun
checking of the goods, except for a case of identification of insignificant
inaccuracies, which do not affect the adoption of the decision to release the
goods.
3. Changing or supplementing data
declared in the customs declaration may not entail declaring of data on goods
other than those which have been mentioned in the declaration accepted by the
customs body.
4. At motivated request by the declarant
the customs declaration may be revoked by him prior to release of goods for
declaring of another customs regime. At revocation of the declaration the customs
body shall establish a period for lodging a new customs declaration, which may
not exceed 15 days from the date of issue of authorization for revocation. Revocation
of the declaration shall not extend the period for payment of customs duties
and taxes.
5. In case when the revoked declaration
was lodged on domestic goods for purposes of their exportation outside the customs
territory of the Kyrgyz Republic,
the customs declaration may be revoked for other reasons, as well as after release
of the goods, but before their actual exportation outside the customs territory
of the Kyrgyz Republic. The
period for lodging a new customs declaration on these goods shall not be established.
6. Customs official shall not be
entitled by their own initiative, order or request of interested persons to
fill in the customs declaration, change or supplement the data declared in the
customs declaration, except for entering the data relating to the competence
of customs bodies, as well as changing or supplementing coded data used for
machine processing, if the customs declaration contains such data in the uncoded
form.
Article 296. Temporary Customs Declaration
1.
Preliminary declaring of goods shall be allowed by means of lodging a temporary
customs declaration at exportation of the goods outside the customs territory
of the Kyrgyz Republic
with use of the pipeline transport or power transmission lines, as well as in
other cases stipulated by an Instruction of the Ministry of Finance of the Kyrgyz Republic. After actual exportation
of the goods outside the customs territory of the Kyrgyz
Republic the declarant shall be obliged to lodge a
complete and duly completed customs declaration within the period established
by the customs body.
2.
The temporary declaration may include data based on intention to export a tentative
quantity of goods within a certain period of time, provisional customs value
(valuation) determined according to the quantity of the goods planned for conveyance
through the customs border and (or) according to the procedure for determination
of price of the goods stipulated by conditions of a foreign economic transaction,
as well as the probable quality of the goods.
When a temporary customs declaration
is used, non-tariff regulatory measures shall apply on the date of acceptance
of this declaration by the customs body.
Article 297. Incomplete Customs Declaration
1. If the declarant does not have
all the information necessary for filling in the customs declaration for reasons
beyond his control, it shall be allowed to lodge an incomplete customs declaration,
provided that the information necessary for release of the goods is declared
in it, and the declarant commits to provide missing information within the period
established by the customs body, which may not exceed 45 days from the date
of receipt by the customs body of the incomplete customs declaration, unless
other period for submission of certain data is stipulated by this Code.
2. If the customs body accepts the
incomplete customs declaration, the same requirements and conditions of customs
legislation, including the procedure for calculation of and making customs payments
shall apply as if the complete and duly filled in customs declaration was primarily
lodged.
Article 298. Periodic Customs Declaration
1.
At regular conveyance through the customs border of the same goods and by the
same person it shall be allowed to lodge one customs declaration with respect
to all the goods conveyed through the customs border during a certain period
of time.
2. Application of the periodic customs declaration may not
lead to the breach of the time-limit of temporary storage of the goods or to
the breach of the period of payment of customs duties and taxes. |
Main page 
Feedback
SiteMap 