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Chapter 44. Forms and Procedure of customs
control
Article 316. Forms of Customs Control
The following are forms of customs control:
1) Examination of documents and data;
2) Verbal interrogation;
3) Receipt of explanations;
4)
Examination of goods and means of transport;
5)
Customs inspection;
6)
Search of persons;
7)
Marking of goods with special marks, or putting identification marks on them
in cases stipulated by current legislation of the Kyrgyz
Republic;
8)
Audit-based control.
Article 317. Examination of Documents and Data
1.
Customs bodies shall examine documents and information provided during customs
clearance of goods and means of transport in compliance with this Code with
the purpose of establishing authenticity of the documents and reliability of
the data contained in them.
2.
Verification of reliability of data submitted to customs bodies during customs
clearance shall be carried out by their comparison with the information received
from other sources, analysis of data of the special customs statistics, processing
of the data with use of software, as well as by other means not prohibited by
legislation of the Kyrgyz Republic.
3.
At performance of customs clearance the customs body shall be entitled to request
additional documents and information with the purpose of checking the information
contained in the customs declaration and submitted documents, and for other
customs purposes. The customs body shall request such documents and information
in writing and shall establish the period for their submission, which should
be sufficient for that.
4.
Examination of documents and data submitted at customs clearance shall not impede
release of goods (Article 299), except for cases when, within the period established
in Item 1 of Article 311 of this Code, the customs body discovers fake or invalid
documents, illegally obtained documents or documents relating to other goods,
as well as inauthenticity of data contained in the documents, if such data affect
a decision to be made by the customs body on a possibility to release the goods
or place them under the requested customs regime and (or) making customs payments.
5.
Examination of documents and data, as a rule, shall be carried out by customs
bodies on the basis of a selective check.
Article 318. Verbal Interrogation
At performance of customs clearance of goods and means of
transport conveyed through the customs border, preliminary and other customs
procedures, customs officials shall be entitled to verbally interrogate natural
persons, as well as persons being representatives of organizations, who have
powers with respect to such goods and means of transport, without record of
explanations provided by such persons in writing.
Article 319. Receipt of Explanations
1. Receipt of explanations means receiving necessary information
by a customs officer from persons conveying goods, declarants and other persons
possessing the data on circumstances significant for customs control.
2. The explanation shall be registered in writing in the
arbitrary form.
3. Means for notifying persons of the summons for explanations
and the place for receiving explanations shall be established by a customs officer
authorized for performance of customs control in the form of receipt of explanations.
Article 320. Examination of Goods, of Means of Transport and
Their Customs Inspection
1.
Examination by customs officers of goods and means of transport, including international
postal items, luggage of natural persons and their customs inspection shall
be carried out with the purpose of getting confirmation of data on the nature,
origin, condition, quantity of the goods, which are under customs control, on
availability of customs seals, stamps and other applied means of identification
on the goods, means of transport and their cargo rooms.
2.
Examination of goods and means of transport is an external visual examination
of goods, luggage of natural persons, means of transport, cargo capacities,
availability of customs seals, stamps and other means of identification of the
goods for purposes of customs control, if such examination does not relate to
the opening of a means of transport or its cargo rooms and breakage of packing
of the goods.
3.
Examination of goods and means of transport may carried out in a customs control
zone in the absence of the declarant, other persons that have powers with respect
to the goods and means of transport, and their representatives, except for cases
when said persons express their desire to be present at the examination.
4.
By results of examination of goods and means of transport customs officers shall
draw up an Act according to the form to be approved by an Instruction of the
Ministry of Finance of the Kyrgyz Republic. The
second copy of the Act on customs examination shall be handed in to the person
that have powers with respect to the goods and (or) means of transport.
5.
Customs inspection is examination of goods and means of transport concerned
with the opening of the packing of the goods or cargo rooms of the means of
transport or tanks, containers and other rooms where the goods are or may be.
Customs inspection, as a rule, shall be performed after lodgment
of a customs declaration on goods. Before lodging a customs declaration on goods
imported into the customs territory of the Kyrgyz
Republic, customs inspection may be carried out with
the purpose of identification of the goods for customs purposes or if there
is information on infringement of customs legislation with the purpose of checking
such information, as well as performing customs control on the basis of risk
management following the principle of a selective check.
6.
The declarant, other persons that have powers with respect to goods and (or)
means of transport, or their representatives may and, by request of customs
officials, should be present at customs inspection. If there is no representative
specially authorized by carrier, a natural person driving a means of transport
may be such.
7.
The customs body shall be entitled to perform customs inspection of goods and
means of transport in the absence of declarant, other persons that have powers
with respect to the goods and (or) means of transport, and their representatives
in the following cases:
1)
Non-appearance of the mentioned persons upon expiration of fifteen days after
presentation of the goods and means of transport to customs bodies;
2)
If there is threat to the State security, public order, life and health of a
man, animals, plants, environment, preservation of cultural values and under
other pressing circumstances;
3)
When sending goods in international postal items (Chapter 29);
4)
If goods and means of transport are left in the customs territory of the Kyrgyz Republic in defiance of conditions
of the customs regime.
Inspection of the goods and means of transport in the cases
mentioned shall be carried out in presence of witnesses.
8. If part of the goods mentioned in customs declaration
as the goods of one description was subject to customs inspection, the results
of such inspection shall extend to all such goods included in the customs declaration.
The declarant or other person that has powers with respect to the goods, shall
be entitled to demand an additional inspection for the remaining part of the
goods, if he believes that the results of inspection may not be extended to
all the goods.
9.
By results of the customs inspection an Act shall be drawn up in two copies.
The Act on customs inspection shall include the following information:
- information on customs officials who carried out customs
inspection and persons who were present at its performance;
- reasons for customs inspection in the absence of the declarant
or other person that has powers with respect to goods and (or) means of transport;
- results of inspection.
The form of the Act shall be approved by an Instruction of
the Ministry of Finance of the Kyrgyz Republic.
The second copy of the Act shall be issued to a person that
has powers with respect to the goods and (or) means of transport, or his representative.
Article 321. Search of Persons
1. Search of persons, as an exclusive form of customs control,
may be carried out by decision of the head of the customs body or his deputy,
if there are reasons to think that the natural person crossing the State border
of the Kyrgyz Republic and who is in a customs control zone or in a transit
zone of the airport, open for international communication, hides and does not
hand in the goods prohibited for importation into the customs territory of the
Kyrgyz Republic or exportation from this territory respectively, or conveyed
with violation of the procedure established in this Code.
2. Before the beginning of search of persons, a customs officer
shall be obliged to announce to the natural person about the decision of the
head of the customs body or his deputy on search of persons, familiarize the
natural person with his rights and obligations at performance of such inspection
and propose to voluntarily present the hidden goods.
3. Search of persons shall be carried out by customs officers
of one sex with the inspected person at presence of two witnesses of the same
sex in an isolated premise complying with the sanitary-hygienic requirements.
Access to such premise of other natural persons and a possibility of their watching
the search should be excluded. Examination of the body of the inspected person
should be held only by a medical worker, who has no right to evade execution
of the decision of the head of the customs body or his deputy to carry out search
of persons.
4. An Act shall be drawn up on search of persons in the form
established by an Instruction of the Ministry of Finance of the Kyrgyz
Republic, in two copies.
The Act shall be signed by a customs
officer, who held the search, the natural person, with respect to whom the search
was carried out, witnesses, and in cases of examination of the body of the inspected
person, also by a medical worker. The natural person, with respect to whom search
was carried out, shall be entitled to make a statement which should be included
in the Act. The second copy of the Act shall be issued to the person with respect
to whom search was carried out.
Article 322. Marking of Goods with Special Marks, Putting
Identification Marks on Them
1. In cases stipulated by normative legal acts of the Kyrgyz
Republic customs control shall be carried out by the customs bodies by means
of checking availability of special marks, identification marks or other means
of marking on goods (or their packing), used for confirmation of legality of
their importation into the customs territory of the Kyrgyz Republic.
2. The absence of special marks, identification marks or
other means of marking on goods shall be considered as confirmation of the fact
of importation of the goods into the customs territory of the Kyrgyz Republic
without customs clearance and release of the goods, unless the person with whom
such goods were identified, the declarant or other interested person proves
otherwise.
Article 323. Performance of Customs Control with Use of Audit
Methods
1. Customs bodies shall carry out
customs control with use of audit methods (hereinafter - the audit), i.e. checking
the fact of release of goods, as well as reliability of data mentioned in the
customs declaration and other documents provided at customs clearance, through
comparison of these data with data of accounting and reporting, with receipts,
with other information of persons mentioned in Articles 11 and 281 of
this Code.
2. An audit
shall be carried out according to a written decision of the head of the authorized
state body or his deputy. Before the beginning of the audit, a copy of such
decision shall be handed over to the person that should be audited.
3. During
the audit the customs bodies shall be entitled to have access, within their
competence, to data base and databanks of the computerized information systems
of the inspected person following the requirements of the legislation of the
Kyrgyz Republic on
protection of information.
4 .The audit should be held within the minimum period of time necessary for
it, and may not last more than thirty working days. Holding the audit should
not prevent from carrying out the production or commercial activity of the audited
person.
5. A repeated audit with respect
to the same goods shall not be allowed.
6. An audit shall be allowed
only with respect to legal entities and individual entrepreneurs who implement
their activity in compliance with Articles 11 and 281 of this Code.
7. Results of the audit shall be
recorded in an Act by the form established by an Instruction of the Ministry
of Finance of the Kyrgyz Republic.
This act shall be drawn up within 3 working days after completion of the audit.
The second copy of the Act shall be issued to the person that has undergone
the audit.
Article 324. Record of Goods
1. With a view to providing control over the conditionally
released goods, as well as goods subject to quotas (including tariff ones) at
importation or exportation and for other customs purposes, the customs bodies
shall record the goods and means of transport, conveyed through the customs
border, in accordance with the procedure and forms established by an Instruction
of the Ministry of Finance of the Kyrgyz Republic on the basis of the data provided
at customs clearance and customs control in compliance with this Code.
2. Persons using the conditionally
released goods and means of transport in the territory of the Kyrgyz Republic, and
other persons established by this Code, shall be obliged to record them and
present the records to the customs bodies in accordance with the procedure established
by an Instruction of the Ministry of Finance of the Kyrgyz Republic. |
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