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Chapter 41. Release of goods
Article 299. Grounds for Release of Goods
1.
Release of goods shall be performed by customs bodies if the following conditions
are followed:
1)
no infringements of customs legislation were identified by customs bodies at
customs clearance and check of goods, except for cases when the identified infringements
were eliminated, and the goods which are objects of infringement are not subject
to withdrawal or confiscation or cannot be further claimed as exhibits on the
administrative or criminal case according to legislation of the Kyrgyz Republic;
2)
licenses, certificates, authorizations necessary for release of goods in compliance
with international agreements of the Kyrgyz Republic and (or) legislation of
the Kyrgyz Republic are submitted to the customs body, except for cases when
such licenses, certificates or authorizations may be submitted after release
of the goods;
3)
the persons complied with necessary requirements and conditions for placement
of goods under the chosen customs regime or for application of the appropriate
customs procedure in compliance with this Code;
4)
customs duties and taxes on goods are paid or security for their payment is
provided in compliance with Chapter 36 of this Code.
2. In cases stipulated by this Code, release of goods may
be carried out before lodgment of customs declaration and (or) before completion
of customs clearance procedures, provided that the declarant has submitted a
commercial or other document containing the data necessary for identification
of the goods, customs payments have been made or their payment has been secured
in accordance with the procedure established by Chapter 36 of this Code. Release
of the goods before completion of customs clearance procedures shall be allowed
if the declarant commits to lodge a customs declaration and (or) to provide
necessary documents and data within the period established by the customs body,
which may not exceed 45 days from the date of release of the goods, unless other
period for submission of certain documents and data is stipulated by this Code.
The rates of customs duties and
taxes, exchange rates of foreign currencies and non-tariff regulatory measures
effective as of the date of release of goods shall apply at release of the goods
prior to lodgment of a customs declaration.
Article 300. Period of Release of Goods
Customs bodies shall release goods within the shortest possible
period, but no later than the following day after completion of check of the
goods (Item 2 of Article 311) or after making the decision to refuse to perform
such check.
Article 301. Release of Goods if it is Necessary to Analyze
Documents, Tests and Samples of Goods or Receive the Expert’s Conclusion
If customs bodies decide that it
is necessary to analyze tests and samples of goods (Article 330), detailed technical
documents or to hold an expert examination with a view to checking authenticity
of data given in the customs declaration or other documents submitted to customs
bodies, release of the goods shall be carried out before getting the results
of such analysis or expert examination, provided that the declarant provided
security for payment of customs duties and taxes, which may be additionally
charged by results of the analysis or expert examination in compliance with
Chapter 36 of this Code. Release of the goods shall not be performed only in
case if the customs bodies identify signs indicating that non-tariff regulatory
measures may be applied to such goods, and the declarant fails to provide proofs
confirming their observance. |