Customs relations in the Kyrgyz Republic are regulated by the Customs Code of the Kyrgyz Republic, specific laws, other legislation of the Kyrgyz Republic, as well as international treaties and other customs provisions of international law.
The authority in charge of customs regulation in the Kyrgyz Republic is the State Customs Service under the Government of the Kyrgyz Republic.
Goods and vehicles shall be moved across customs frontiers subject to the procedures established by the Customs Code of the Kyrgyz Republic.
The procedure of crossing a customs frontier where it coincides with the national frontier of the Kyrgyz Republic is set forth by the legislation on the national frontier, while the aspects not regulated by it are subject to regulation by customs legislation of the Kyrgyz Republic.
All goods and vehicles crossing the customs border , including in the course of international economic activities, shall be subject to customs clearance and customs control according to the procedure and on conditions provided by the Customs Code of the Kyrgyz Republic.
The import of goods into the customs territory of the Kyrgyz Republic and their export from the customs territory of the Kyrgyz Republic entails responsibility of the parties moving the goods to apply one of the customs regimes provided by the Customs Code of the Kyrgyz Republic to the goods, and to follow the requirements of this regime.
The existing customs legislation of the Kyrgyz Republic provides for the following 15 customs regimes :
- Release for free circulation
- Customs warehouse
- Duty-free shop
- Processing within the customs territory
- Processing under customs control
- Processing outside the customs territory
- Temporary imports
- Temporary exports
- Abandonment to the state
- Special customs regimes
Customs regimes in special economic zones are established and applied in the manner provided by Kyrgyz law.
In the Kyrgyz Republic, customs charges include :
- a customs duty established under Kyrgyz customs tariff law
- a value added tax on taxable import established under Kyrgyz tax law
- an excise tax on import established under Kyrgyz tax law
- seasonal duties
- special duties (protective , anti-dumping , compensatory ) referring to non-tariff measures under Kyrgyz law on state regulation of foreign trade
- customs fees
Customs control is a set of measures applied by customs authorities to assure compliance with customs legislation.
Customs Control Targets : The following are subject to customs control by customs authorities:
- Goods and vehicles moved across the customs border
- Documents that contain information on the goods and vehicles and are required for submission to tax authorities by the Customs Code of the Kyrgyz Republic;
- Activities of persons included in the registry of persons engaged in customs-related services;
- Compliance with the established restrictions upon use and disposal of goods
- Calculation and payment of customs charges
Forms of Customs Control:
- Inspection of documents and information
- Verbal questioning
- Inspection of goods and vehicles
- Customs inspection
- Personal inspection
- Special marks or identification signs of goods in cases provided by the current legislation of the Kyrgyz Republic
– Customs control with use of audit methods;
– Accounting of goods.
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