Kalikova & Associates
o o o o o o o
Temporary exports Export Re-export Transit Disposal Abandonment to the state Special customs treatments
Customs Charges Customs charges in the Kyrgyz Republic consist of: o o o o o
o
Customs due established subject to the legislation of the Kyrgyz Republic on customs tariffs Value added tax on taxable import, collected by customs authorities Excise tax on import, collected by customs authorities Seasonal dues Special types of dues (safety dues, anti-dumping dues, compensation dues) belonging to non-tariff measures of regulation under the legislation of the Kyrgyz Republic on foreign trade Customs fees
The rates of customs dues are established by legislation of the Kyrgyz Republic on customs tariffs. 99 Customs Control Customs control is a set of measures applied by customs authorities to assure compliance with customs legislation. Customs Control Objects. The following are subject to customs control by customs authorities: o o o o o
Goods and vehicles moved across the customs frontiers Documents that contain information on the goods and vehicles and are required for submission to tax authorities by the Customs Code Activities of customs brokers, customs transporters, owners of temporary storage warehouses, customs warehouses, and duty-free shops Compliance with the established restrictions upon use and disposal of goods Calculation and payment of customs charges
Forms of Customs Control: o o o o o o
99
Inspection of documents and information Verbal questioning Clarifications Inspection of goods and vehicles Customs inspection Personal inspection
The Law of the Kyrgyz Republic “On Customs Tariffs� of 29 March 2006. 61