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Chapter 55. Grounds for disposal of goods
and means of transport by customs bodies
Article 374. Transfer of Goods and Means of Transport to the
State Property
Goods and
means of transport shall be transferred to the State property:
1)
In case of confiscation on the basis of Court’s decision;
2)
On the basis of Court’s decision when goods are transferred to the State property
in compliance with this Code, from the moment of validation of Court’s decision;
3)
On the basis of customs declaration and acceptance report on goods or means
of transport in case of waiver by the person for the benefit of the State, from
the moment of transfer of the goods or means of transport to the customs body
by the acceptance report.
Article 375. Disposal of Goods and Means of Transport Transferred
to the State Property by Court’s Decision and in Case of Waiver by the Person
for the Benefit of the State
Disposal of goods and means of transport
transferred to the State property by Court’s decision and in case of waiver
by the person for the benefit of the State shall be carried out in compliance
with normative legal acts of the Kyrgyz Republic.
Article 376. Laying Claim to Goods to Offset Customs Duties
and Taxes
1. Laying claim to goods to offset
customs duties and taxes shall be carried out on the basis of Court’s decision.
2. Laying
claim shall be only to those goods with respect to which customs duties and
taxes were not paid or paid not in full within the period and in accordance
with the procedure stipulated by this Code.
3. Levying claim to the goods to
offset customs duties and taxes shall be carried out irrespective of the owner
of such goods.
Article 377. Disposal of Goods Whose Period of Storage in a
Temporary Storage Warehouse or in a Bonded Warehouse Has Expired
Disposal of the goods whose period of storage in a temporary
storage warehouse or in a bonded warehouse has expired shall be carried out
at the request of the customs body in accordance with the procedure established
by Article 376 of this Code.
Article 378. Disposal of Goods, Which are Exhibits for Cases
of Administrative Infringements in the Area of the Customs Matter
In case if, when considering a case on an administrative infringement,
goods are subject to confiscation by Court’s decision, the amounts gained from
sale of such goods shall be transferred to the State budget.
Exhibits for a case on an administrative infringement in the
area of the customs matter, with respect to which the decision was made to return
to their owners and unclaimed by such persons within one year from the date
of enforcement of the Court’s decision shall be subject to sale, destruction
or utilization in accordance with the procedure established by this Code. |