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Customs regulation

The Treaty on Accession of the Kyrgyz Republic to the Treaty on the Eurasian Economic Union dated May 29, 2014 was signed on December 23, 2014 and entered into force on August 12, 2015. At present, the Kyrgyz Republic is a member of the Eurasian Economic Union (EAEU) and the treaties and acts of the EAEU (including the Treaty on the Customs Code of the Customs Union of November 27, 2009) became effective for the Kyrgyz Republic.[1]

 

Customs relations in the Kyrgyz Republic are regulated by the customs legislation of the Customs Union (including the Customs Code of the Customs Union), the customs legislation of the Kyrgyz Republic, which is based on the Constitution of the Kyrgyz Republic and consists of the Law “On Customs Regulation in the Kyrgyz Republic” and other normative legal acts, as well as international treaties and other international customs law provisions.

 

The authority in charge of customs regulation in the Kyrgyz Republic is the State Customs Service under the Government of the Kyrgyz Republic. 

 

Customs regulation in the Customs Union is implemented in compliance with the customs legislation of the Customs Union, and where there is no such regulation, before the establishment of appropriate legal relations at the level of the customs legislation of the Customs Union, in compliance with the legislation of the member-states of the Customs Union.

 

The goods are subject to customs declaration when placed under a customs procedure or in other cases specified by the Customs Code of the Customs Union.

 

The customs declaration of goods is performed by the declaring party or the customs representative acting on behalf and under the instructions of the declaring party.

 

Customs declaring is made in writing and/or electronically by filling out a customs declaration form.

 

Customs control is implemented by the customs bodies in compliance with the customs legislation of the Customs Union and the legislation of the member-states of the Customs Union. On behalf of the customs bodies, customs control is implemented by officials of the customs bodies authorised to implement it in compliance with their official (functional) duties.

 

Following the party's choice, the goods moved across the customs border are placed under a certain customs procedure according to the procedure and on conditions envisaged in the Customs Code of the Customs Union and the legislation of the member-states of the Customs Union.

 

The party may change the chosen customs procedure for another one in compliance with the Customs Code of the Customs Union. 

 

Customs Procedures    

 

The following types of customs procedures are introduced for the goods for the purposes of customs regulation:

1) release for internal consumption;

2) export;

3) customs transit;

4) customs warehouse;

5) processing on the customs territory;

6) processing outside the customs territory;

7) processing for internal consumption;

8) temporary import (admission);

9) temporary export;

10) re-import;

11) re-export duty-free trade;

13) destruction;

14) abandoning in favour of the state;

15) free customs zone;

16) free warehouse;

17) special customs procedure (customs procedure specifying for customs purposes the requirements and terms of use and/or disposal of individual categories of goods on the customs territory of the Customs Union or outside it.

 

 

Free customs zone and free warehouse customs procedures are specified in international treaties of the member-states of the Customs Union.

 

A special customs treatment shall be established by the legislation of a member state of the customs union in compliance with the conditions and in respect of the categories of commodities which are defined by a decision of the Commission of the Customs Union.

 

Customs Payments  

 

Customs payment shall include:

1) import customs duty;

2) export customs duty;

3) value-added tax collected upon the import of goods to the customs territory of the Customs Union;

4) excise duty tax(s) collected upon the import of goods to the customs territory of the Customs Union;

5) customs fees.

 

Special, anti-dumping and compensation duties are introduced in compliance with the Treaty on the Eurasian Economic Union and are collected according to the procedure envisaged in the Customs Code of the Customs Union.

 

Customs Control, its Object and Forms

 

Customs control is a multitude of measures taken by the customs bodies, including the use of the risk control system, to ensure the observance of the customs legislation of the Customs Union and the legislation of the member-states of the Customs Union.

 

Customs control is implemented by officials of the customs bodies for:

1) goods, including transport vehicles, moved across the customs border and/or subject to declaring in compliance with the Customs Code of the Customs Union;

2) customs declaration, documents and information on the goods that must be submitted in compliance with the customs legislation of the Customs Union;

3) activities of parties pertaining to the moving of goods across the customs border, rendering services in the customs sphere, as well as those, carried out as part of individual customs procedures;

4) persons crossing the customs border.

 

Customs control is implemented in the customs control zone, as well as in other places specified by the customs bodies being the place of location of goods, transport vehicles and documents containing information on them, including those in the electronic form.

 

The forms of customs control shall include:

 

1) checking of documents and information;

2) oral interrogation;

3) getting explanations;

4) customs surveillance;

5) customs examination;

6) customs search;

7) personal customs search;

8) checking of labelling of goods with special stamps, presence of identification signs on them;

9) customs examination of rooms and territories;

10) registration of goods under the customs control;

11) checking of the system of registration of goods and reports;

12) customs check.