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Chapter 7. Domestic customs transit
Article 46. Scope of Application of this Chapter
Provisions of this Chapter shall extend
to all cases of transportation, between the customs bodies, of goods which are
under customs control, throughout the customs territory of the Kyrgyz Republic
and in short transit through the territory of adjacent States, including carriage
of goods from place of their arrival into the customs territory of the Kyrgyz
Republic to the place of customs clearance, from the place of customs clearance
of goods to the place of export from the customs territory of the Kyrgyz Republic,
as well as between temporary storage warehouses, bonded warehouses, special
economic zones, unless otherwise is stipulated by this Code.
Provisions of this Chapter shall not
extend to goods transported through pipelines or power transmission lines, as
well as goods carried by air, if the airplane during a regular international
flight makes an intermediate or forced (technical) flight stop at place of arrival
of the goods without partial unload of the goods.
Article 47. Domestic Customs Transit
The domestic customs transit is a
customs procedure under which the goods under customs control shall be carried
into the customs territory of the Kyrgyz Republic without payment of customs
duties, taxes and without application of non-tariff regulatory measures to goods
subject to implementation of conditions stipulated by this Chapter.
Article 48. Notification on the Domestic Customs Transit
1. The domestic customs transit shall
be allowed with notification of the customs body, which covers the region where
carriage of goods begins under the procedure of domestic customs transit (hereinafter
referred to as the customs body of departure).
2. The domestic customs transit shall
be performed by a carrier of goods or forwarder (a person acting by the agreement
of a transport expedition in compliance with the civil legislation of the Kyrgyz
Republic), if the forwarder is a domestic person, provided
that the following conditions are observed:
1) goods are not prohibited for importation
into the customs territory of the Kyrgyz Republic or
for exportation from that territory respectively;
2) the imported goods have gone through the border control and other types of
state control, if the goods are subject to such control in compliance with legislation
of the Kyrgyz Republic at place of their arrival into the customs territory
of the Kyrgyz Republic;
3) if permissions and (or) licenses
have been produced for the goods, when under legislation of the Kyrgyz Republic
conveyance of such goods throughout the customs territory of the Kyrgyz Republic
is admissible at availability of such permissions or licenses;
4) if the documents and information
on goods necessary for domestic customs transit are submitted according to Article
50 of this Code;
5) if identification of goods is
ensured;
6) if the means of transport is properly
equipped, if goods are carried under customs seals and stamps.
Article 49. Period for Domestic Customs Transit
1. The period for domestic customs
transit shall be established by the customs body of departure, based on the
usual period for carriage of goods, type of the means of transport and capability
of the means of transport, its route and other conditions of carriage.
2. At the motivated request of the
interested person, the customs body shall prolong the primarily established
period for the domestic transit.
Article 50. Documents Submitted for Application of the Domestic
Customs Transit Procedure
1. The customs body of departure shall
accept any commercial, transportation (carriage) documents and (or) customs
documents containing the data specified in Item 2 of this Article as a transit
declaration.
2. For application of the domestic
customs transit procedure, the carrier (forwarder) shall provide the following
information:
1) name and location of the consignor
(consignee) according to the transport documents;
2) country of departure (country
of destination) of goods;
3) name and location of the carrier
of goods or forwarder, if the forwarder carries out the domestic customs transit;
4) means of transport in which goods
are transported throughout the customs territory of the Kyrgyz
Republic, and where carriage is performed by motor
transport, information about the driver of the means of transport;
5) on types or names, quantity,
value of goods according to commercial, transport (carriage) documents, weight
or volume;
6) total number of cargo spaces;
7) point of destination of goods;
8) planned reloading of goods or
other cargo operations on the way;
9) planned period for carriage of
goods;
3. The customs body shall have
no right to demand other information from the carrier or forwarder, except for
the data specified in Item 2 of this Article.
4. In cases stipulated by international
agreements of the Kyrgyz Republic, the documents drawn up according
to international agreements of the Kyrgyz Republic shall
be used as a transit declaration.
Article 51. Identification of Goods and Documents Thereon
1. The customs body of departure shall ensure that the customs
body of destination (the customs body in which the procedure of domestic customs
transit is completed) could identify goods and discover signs of withdrawal
of goods or putting goods into the means of transport or execution of any operations,
if these actions were carried out during their carriage according to the domestic
customs transit.
2. If arrangement and equipment of
the means of transport, container or detachable body and nature of goods allow
to put seals and stamps, the customs seals and stamps affixed to such means
of transport, container or detachable body shall be used as means of identification.
3. In other cases goods shall be identified
by putting digital, literal or other marks, identification marks, affixing seals
and stamps on certain cargo places, by impressing, testing and taking samples,
describing goods and means of transport, including use of sketches made by customs
officers, scale images, pictures, video records, illustrations and other means
facilitating identification of goods.
The customs bodies shall use customs
seals and other means of identification used by customs bodies of foreign states,
except for cases, when:
they are recognized by customs bodies
of departure insufficient or unreliable, not complying with requirements mentioned
in Item 1 of Article 52 of this Code;
the customs body of departure carries
out customs examination of goods.
If customs bodies use customs seals
or other means of identification of customs bodies of foreign states, such means
of identification shall be prohibited to be changed, removed, destroyed or damaged
as envisaged by this Code with respect to means of identification of customs
bodies of the Kyrgyz Republic.
Article 52. Equipping of Means of Transport, Containers and
Detachable Bodies at Transportation of Goods under Customs Seals and Stamps
1. Customs seals and stamps used as
means of identification shall be affixed directly to the means of transport,
container or detachable body, provided that this means of transport, container
or detachable body is constructed and equipped so that:
1) customs seals and stamps may be
affixed in a simple and reliable way;
2) goods cannot be withdrawn or put
into the sealed part of the cargo space of the means of transport without leaving
any visible sings of its opening or damage of the customs seal (stamp);
3) the means of transport and its
cargo space have no secret places to hide goods;
4) all places containing goods are
easily accessible for customs examination.
2. Decision on appropriateness of
a means of transport, container or detachable body for transportation of goods
under customs seals and stamps shall be made by the customs body of departure,
unless the means of transport has been allowed for carriage under customs seals
and stamps beforehand.
3. Customs bodies shall not require
preliminary permission for the means of transport, container or detachable body
for carriage under customs seals and stamps, except for the following cases:
transportation of goods by a customs
carrier;
if the preliminary permission is
required by international agreements of the Kyrgyz
Republic.
Article 53. Duties of a Carrier at the Domestic Customs Transit
At carriage of goods according to
the domestic customs transit the carrier shall be obliged:
1) to deliver goods and documents
thereon within the established period of time to the place designated by the
customs body of departure with taking into account the point of destination
specified in the transport documents (customs control zone which is in the region
of activity of the customs body of destination), following specific routes if
they are designated;
2) to ensure safety of goods, customs
seals and stamps or other means of identification if any;
3) to avoid unloading and additional
loading of goods, as well as any other operations without notification of a
customs body, except for reloading of goods to another means of transport in
the event described in Item 1 of Article 54 of this Code.
Article 54. Reloading, Unloading, Loading and Other Cargo Operations
with Goods
1. Reloading, unloading, loading and other cargo operations
with goods carried under the domestic customs transit shall be allowed upon
permission of the customs body of departure or of the customs body of the region
where a cargo operation is performed. If goods can be reloaded from one means
of transport to another without damaging the customs seals and stamps affixed,
such re-loading shall be allowed with preliminary notification of the customs
body.
2. The customs body may deny cargo
operations with goods only if they can cause impossibility of further customs
control of these goods.
Article 55. Liability of a Carrier and Forwarder in the Event
of Domestic Customs Transit
1. If foreign goods are not delivered
onto the customs control zone which is in the region of activity of the customs
body of destination, the carrier shall pay import customs duties and taxes in
the amounts compliant with the amounts of customs duties and taxes due at release
of these goods for free circulation. Here if the domestic customs transit is
carried out by the forwarder (Item 2 of Article 48), that forwarder shall be
liable for payment of customs duties and taxes.
If the exact amounts of customs duties
and taxes cannot be determined for lack of precise information on goods, their
customs value, quantity and other data affecting the calculation of customs
payments, the amount of security for customs payments shall be paid (Article
251). If within one year from the date of such payment the precise data on goods
are obtained, additional amounts shall be paid or excessively paid amounts of
customs duties and taxes shall be returned in accordance with the procedure
established by Chapters 37 and 38 of this Code.
A person conveying goods and actually
receiving the goods for ownership shall bear joint responsibility with the carrier
or forwarder for payment of customs duties and taxes if the goods failed to
be delivered.
2. The carrier shall not bear responsibility
for non-execution of his duties specified in Article 53 of this Code, if, without
infringement of conditions and requirements established by this Chapter, the
goods are destroyed, damaged or irrevocably lost due to an accident or force
majeure or as a result of natural wear or decrease under the normal conditions
of carriage (transportation). The carrier shall bear no responsibility for unloading,
reloading, unpacking or re-packing of goods, change, elimination, destruction
or damage of means of identification of the goods without customs bodies’ permission,
if performance of such operations is caused by real threat to life and health
of passengers and crew of the means of transport, as well as by real threat
of destruction, loss, irrevocable loss or significant damage to goods and (or)
means of transport.
3. The carrier and forwarder shall
not be liable for payment of customs duties and taxes only in a case where goods
are destroyed or irrevocably lost due to an accident or force majeure or due
to natural wear or decrease under the normal conditions of carriage (transportation).
Customs bodies shall have no right
to demand from the carrier or forwarder to pay customs duties and taxes for
the reasons that carriage has been performed not according to specific routes
or time limits of domestic customs transit were not observed, if other conditions
and requirements of this Chapter were followed.
4. In case of reloading of goods in
the event of domestic customs transit to another means of transport, the carrier
conveying goods in that means of transport shall be responsible for observation
of conditions and requirements of this Chapter. Note: the carrier performing
the domestic customs transit or forwarder shall pay customs duties and taxes.
Article 56. Completion of the Domestic Customs Transit
1. In the place of destination, where the domestic customs
transit is competed, the completion of the domestic customs transit of goods
shall be registered in the shortest possible period of time, but not later than
24 hours from the moment of registration of arrival of a means of transport,
if at verification of the documents and identification of the goods no infringements
of the customs legislation of the Kyrgyz Republic are discovered.
2. To complete the domestic customs
transit, the carrier shall be obliged to submit a transit declaration, as well
as other documents on goods within one hour from the moment of arrival of the
means of transport to the place of delivery of the goods, and in a case of arrival
beyond the established working hours of the customs body, within one hour from
the beginning of work of that customs body. At carriage of goods by railway,
the period of time for submission of said documents may not exceed 12 hours.
3. At place of delivery of goods,
prior to completion of the domestic customs transit, the means of transport
shall be placed in the customs control zone. Placement of means of transport
in the customs control zone shall be allowed at any time of a day.
4. At carriage of goods to the
place of delivery of goods, which is not the place of location of the customs
body, completion of the domestic customs transit may be carried out without
production of goods to the customs body of destination.
A person performing the domestic customs
transit shall be obliged to receive goods for storage, provide prevention of
the operations which change the condition of goods and cause breakage of their
packing, use and disposal of them until the customs body certifies delivery
of the goods to a temporary storage warehouse, bonded warehouse or any other
place designated as a place of delivery of goods. |