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Chapter 43. General provisions, related to
customs control
Article 309. Objects of Customs Control
The customs control shall be performed by customs bodies with respect to:
goods and means of transport
conveyed through the customs border;
documents containing information
on goods and means of transport to be produced to the customs bodies in accordance
with this Code;
activity of persons as
customs brokers, customs carriers, owners of temporary storage warehouses, bonded
warehouses, duty free shops;
observance of the established
restrictions on use and disposal of goods;
calculation and of payment
customs payments.
Article 310. Principles of Customs Control
1. At performance of customs control the customs bodies proceed from the principle
of selectivity and restrict themselves only to those forms, which are sufficient
to ensure observance of customs legislation.
2. With a view to improving customs
control the authorized state body shall cooperate with customs bodies of foreign
states and conclude agreements with them on mutual assistance.
3. With a view to improving efficiency
of customs control, customs bodies shall strive for cooperation with participants
in international trade, carriers and other organizations, the activity of which
is related to implementation of foreign trade in goods, and with their professional
unions (associations).
4. The risk management system shall
be used when choosing forms of customs control. Here, the risk implies a probability
of non-observation of customs legislation of the Kyrgyz Republic. Customs
bodies shall apply methods of risk analysis for determination of goods, means
of transport, documents and persons subject to checking and degree of such checking.
Article 311. Examination of Customs Declaration and Other Documents
and Inspection of Goods at Customs Clearance
1. When carrying out customs clearance,
preliminary and other customs procedures the customs bodies shall perform other
actions necessary to make sure of correctness of registration of customs declaration
and compliance of the submitted documents with the established requirements.
At declaring of goods examination of customs declaration and other documents
submitted at the same time should be completed within the period no more than
three days from the date of receipt of the customs declaration by the customs
body. During preliminary and other customs procedures examination of documents
shall be performed within the period stipulated by this Code or in accordance
with the procedure established thereby.
2. Prior to release of goods the
customs bodies carry out the procedures necessary for determination of compliance
of description, origin, quantity and value of goods with the information included
in the customs declaration and other documents used for customs purposes in
compliance with this Code. Inspection of goods shall be completed no later than
three working days from the date of their production to the customs body.
Article 312. Goods under Customs Control
1.
Goods imported into the customs territory of the Kyrgyz Republic shall have
a status of being under customs control from the moment of crossing the customs
border at their arrival in the customs territory of the Kyrgyz Republic and
before their:
release for free circulation;
destruction;
waiver for the benefit of the State or their transfer into the State property
in other way;
actual exportation outside the customs territory of the Kyrgyz
Republic.
Use and disposal of the goods being under customs control shall be allowed in
accordance with the procedure and conditions established by this Code.
2.
Domestic goods shall have the status of being under customs control at their
exportation outside the customs territory of the Kyrgyz Republic from
the moment of lodging customs declaration or performance of other action directly
aimed at realization of intention to export the goods outside the customs territory
of the Kyrgyz Republic
and before their crossing the customs border.
Irrespective
of provisions of the first paragraph of this Item the customs bodies shall carry
out control over execution of commitments by persons on re-importation of domestic
goods or products of their processing in compliance with conditions of customs
regimes in accordance with the procedure stipulated by this Section.
Article 313. Customs Control Zones
1.
For purposes of customs control by means of examination or inspection of goods
and means of transport, their storage and conveyance under customs supervision,
along the customs border, customs control zones shall be created in places of
customs clearance, execution of preliminary and other customs procedures, in
places of reloading of goods, their examination and inspection, in places of
temporary storage, parking place of means of transport carrying goods that are
under customs control and other places established by this Code.
2.
Customs control zones may be permanent if the goods subject to customs control
are regularly present there, or temporary in case if it is necessary to examine
or inspect goods in a place of their identification and they are created for
the period of performing such operations.
3.
The procedure for creation and designation of customs control zones, as well
as requirements to them shall be established by the Government of the Kyrgyz
Republic.
Carrying out the production and
other commercial activity, conveyance of goods, means of transport, persons,
including officials of other state bodies, through the borders of customs control
zones and within their territories shall be allowed at the permission of customs
bodies and under their supervision, except for cases established by this Code
and other legislative acts of the Kyrgyz Republic.
Article 314. Place for Performance of Customs Control
Customs control may be carried out
in accordance with the procedure stipulated by Chapter 44 of this Code in a
customs control zone, as well as in other places established by this Code where
there are goods, means of transport and documents containing information on
them, including those in electronic form, unless otherwise is stipulated by
international agreements of the Kyrgyz Republic, legislative and other legal
acts of the Kyrgyz Republic.
Article 315. Obligation to Submit Documents and Data Necessary
for Customs Control
1. Persons conveying goods and means of transport through
the customs border or engaged in a business activity with respect to goods,
which are under customs control, shall be obliged to submit the documents and
information to these bodies, including those in electronic form, necessary for
customs control.
2. The customs body shall request the documents and information
necessary for customs control in writing.
3. A person to whom the request is addressed to submit the
documents and data shall be obliged to submit or issue them to the customs body
immediately, and if it is necessary to prepare and receive them from other persons,
no later than five days. At a motivated request of the person the period may
be prolonged by the customs body for the period necessary for submission of
the documents and data.
4. Documents necessary for customs control should be stored
by persons at least for three calendar years after the year when goods lose
the status of being under customs control. Customs brokers and other persons
engaged in business activity with respect to goods being under customs control
should store the documents within five calendar years after the year within
which customs procedures with the goods were performed. |
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