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Chapter 45. Expert examination and
investigations at implementation of customs control
Article 325. Assignment of an Expert Examination at Implementation
of Customs Control
1.
An expert examination of goods, means of transport or documents containing information
on goods and means of transport or on implementation of operations (actions)
with respect to them, shall be assigned in cases if during customs control special
knowledge in science, art, engineering or crafts is needed.
2.
An expert examination shall be held by experts of appropriate organizations
or by other experts appointed by customs bodies with the consent of the declarant.
Any person possessing necessary knowledge for giving an opinion may be appointed
as an expert. For carrying out the expert examination, organizations or experts
shall be involved on the contractual basis. If the expert examination is assigned
by the initiative of the declarant or other interested person, these persons
shall be entitled to submit proposals on the candidates of experts to the customs
bodies.
3.
Having recognized the necessity to assign an expert examination, a customs officer
with the consent of the head of this body or his deputy shall draw up a resolution
on that in which the grounds for the expert examination, last name of the expert
and name of the organization which should conduct the expert examination, questions
put to the expert or to the organization, and materials provided to the expert
or organization at his/its disposal shall be given.
4.
The customs body shall clarify necessary data on the profession and competence
of the expert or organization prior to assignment of the expert examination.
5.
The customs officer shall be obliged to familiarize the declarant or other person
that has powers with respect to goods, if he is known, with the resolution on
assignment of the expert examination and explain his rights stipulated by Article
329 of this Code, on which an appropriate note shall be made on the resolution
signed by that person or his representative.
6. Expenses in relation to the expert examination incurred
by the customs bodies shall not be reimbursed by interested persons, except
for cases of the expert examination by the initiative of those persons or if,
by results of customs control, the persons are held criminally or administratively
liable.
Article 326. Conclusion of the Expert
1.
The expert shall draw up a conclusion in writing sui juris.
2.
The expert’s conclusion shall describe the investigations performed by him,
methods used, conclusions made as a result of the investigations and well-grounded
responses to the questions raised. If during the expert examination the expert
identifies significant circumstances of the case, regarding which no questions
were put to him, he shall be entitled to include findings on such circumstances
in his conclusion.
3.
If the expert examination was made with participation of several experts, the
conclusion shall be signed by all the experts. If there is disagreement between
the experts, each of them shall draw up his own conclusion separately.
4.
The expert may refuse to draw up a conclusion, if the provided materials are
not sufficient or if he does not possess knowledge necessary for the expert
examination. The customs body which assigned the expert examination shall be
informed in writing of impossibility to give a conclusion.
5.
The customs body, which assigned the expert examination, shall issue the expert’s
conclusion or his notification of impossibility to give a conclusion to the
declarant or other persons having powers with respect to goods and means of
transport.
6.
Customs bodies shall accept for consideration the conclusions of the experts
by results of expert examinations made by the initiative of the declarant or
other interested person and provided by these persons.
Article 327. Additional and Repeated Expertise
If the conclusions are not clear or complete enough there
may be an additional expert examination assigned to the same or other expert
or organization.
In case if the conclusion of the expert is not grounded or
if there are doubts on its correctness, a repeated expert examination may be
assigned to other expert or organization.
Article 328. Rights and Liability of the Expert
1. The expert shall be entitled:
1)
to look through the materials related to the subject of the expert examination;
2)
to file a petition for additional materials necessary for the expert examination;
3)
at permission of the customs body to participate in performance of certain actions
during customs control.
2. The expert shall bear liability for giving a deliberately
false conclusion according to legislation of the Kyrgyz Republic.
Article 329. Rights of the Declarant, Other Person Having Powers
with Respect to Goods and Means of Transport, and Their Representatives at Assignment
and Performance of the ExpertExamination
1.
At assignment and performance of an expert examination the declarant, other
person having powers with respect to goods and means of transport, and their
representatives shall be entitled:
1)
to declare denial of the expertise providing a reason for that;
2)
to solicit for appointment of a certain expert or organization;
3)
to solicit for additional questions to the expert in order to receive conclusions
on them;
4)
to be present, with the consent of the expert and permission of the customs
body, which assigned the expert examination, at the expert examination and give
clarifications to the expert;
5)
to read the conclusion of the expert or his notification of impossibility to
give a conclusion.
2.
If the solicitation of the declarant, other person or their representative is
satisfied, an official of the customs body, which assigned the expert examination,
shall adopt an appropriate resolution or amend and (or) supplement his resolution
on assignment of the expert examination.
If the solicitation is denied, the customs official should
inform the person that filed that solicitation of denial in writing.
Article 330. Tests and Samples
1.
During customs control a customs official shall be entitled to take tests or
samples of goods necessary to investigate. The Act on taking tests and
samples shall be drawn up in the form established by an Instruction of the Ministry
of Finance of the Kyrgyz Republic,
the second copy of which shall be issued to the person that has powers with
respect to the goods or to his representative.
If it is necessary tests or samples shall be taken with participation
of an expert or specialist.
2.
Tests or samples of goods, which are under customs control, may also be taken,
at permission of the customs body, by the declarants, their representatives,
persons specified in Item 3 of Article 347 of this Code and by officers of other
state bodies.
3.
Tests or samples shall be taken in minimum quantities giving the opportunity
of their investigation.
4.
The declarants and their representatives shall be entitled to be present at
taking tests or samples of goods by officials of the customs bodies and other
state bodies.
5.
Customs officials shall be entitled to be present at taking tests or samples
of goods by officers of other state bodies, as well as by other persons.
6.
The declarants and their representatives shall be obliged to provide assistance
to customs officers in their taking tests or samples, as well as to carry out
cargo and other necessary operations with goods at their own expense.
7.
Customs officials shall be entitled to take tests or samples of goods in the
absence of the declarants and their representatives in cases stipulated in Item
7 of Article 320 of this Code. Tests and samples of the goods in the specified
cases shall be taken at presence of witnesses. The act shall be drawn up on
taking tests and samples in the form established by an Instruction of the Ministry
of Finance of the Kyrgyz Republic,
the second copy of which shall be issued to the person having powers with respect
to the goods or to his representative.
8.
Customs bodies should be notified of the results of the investigation of tests
and samples of the goods taken by other state bodies.
9.
The procedure for receiving tests and samples of goods being under customs control,
as well as the period of time and procedure of their investigation shall be
established by an Instruction of the Ministry of Finance of the Kyrgyz
Republic in compliance with this Code and other legal
acts of the Kyrgyz Republic.
10.
Upon completion of investigation, the tests or samples shall be returned to
their owner, except for cases when such tests or samples are subject to destruction
or utilization according to legislation of the Kyrgyz
Republic.
Article 331. Participation of a Specialist in Performance
of Customs Control
1. In necessary cases a specialist possessing special knowledge
and skills, who is not interested in the result of the case, may be involved
in implementation of certain actions during customs control.
2. A person shall be involved as a specialist on the contractual
basis. Participation of the person as a specialist does not exclude the possibility
of his questioning on the same circumstances as a witness.
3. Expenses born by the customs bodies in relation to involvement
of a specialist shall not be reimbursed by the interested persons, except for
cases of involvement of a specialist by the initiative of such persons or if,
by results of customs control, the persons are held criminally or administratively
liable. |
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