RESOLUTION OF THE CABINET OF MINISTERS OF THE KYRGYZ REPUBLIC

of July 10, 2025 No. 406

About modification of some decisions of the Cabinet of Ministers of the Kyrgyz Republic in the field of customs regulation

For the purpose of enhancement of customs regulation, according to articles 13, of the 17th constitutional Law of the Kyrgyz Republic "About the Cabinet of Ministers of the Kyrgyz Republic" the Cabinet of Ministers of the Kyrgyz Republic decides:

1. Bring in the order of the Government of the Kyrgyz Republic "About exemption of customs duties for making of the actions connected with release of goods when placing goods under customs procedure of free customs zone" of September 29, 2017 No. 627 the following change:

- in word preamble "according to article 188 of the Law of the Kyrgyz Republic "About customs regulation in the Kyrgyz Republic" shall be replaced with words "according to article 41 of the Law of the Kyrgyz Republic "About customs regulation".

2. Bring in the order of the Government of the Kyrgyz Republic "About some questions in the field of customs affairs" of February 13, 2020 No. 79 the following changes:

Shall be replaced with words 1) in Item 8 of the word "since April 1, 2023" "from the date of putting into operation of the information system "Smart of Bazhy";

2) in the Instruction for application of separate customs procedures approved by the above-stated resolution:

- in Item 145 of the word "on the statement of the customs applicant" shall be replaced with words "on the conclusion of the relevant structural division of customs authority";

- in Item 151 shall be replaced with words the word of "Government" "Cabinet of Ministers";

- state Item 153 in the following edition:

"153. The customs authority directs information on the goods placed under customs procedure of refusal for benefit of the state and also on the goods withdrawn, arrested or turned into the income of the state, into authorized body in the field of management of state-owned property.";

- declare Item 154 invalid;

- in Item 156 the word "Government" in different cases shall be replaced with words "Cabinet of Ministers" in the corresponding cases;

3) in the Instruction for control of calculation and the customs payment, the special, anti-dumping and compensatory duties approved by the above-stated resolution:

- in Items 12, of 16, of 22, of 43, of 45, the 47th word "Government" in different cases shall be replaced with words "Cabinet of Ministers" in the corresponding cases;

- state Item 38 in the following edition:

"38. For making of the actions connected with goods placement and vehicles under customs procedures customs duties for customs transactions in the amount of percent 0,4 from customs value, except as specified goods placement and vehicles under customs procedure of customs transit, but at least 5 sizes of settlement indicator and no more than 2500 sizes of settlement indicator are levied.

For making of the actions connected with goods placement and vehicles under customs procedure of customs transit customs duties for customs transactions in the amount of percent 0,4 from the provided cost, but at least 5 sizes of settlement indicator and no more than 2500 sizes of settlement indicator are levied.

Customs duties for making of the customs transactions connected with release of goods according to customs procedure of customs transit are not levied in cases:

- transportations of goods from customs authority in the place of arrival to internal customs authority in the Kyrgyz Republic with completion of customs procedure of customs transit for the further room under other customs procedures;

- transportations of goods from one internal customs authority to other internal customs authority with completion of customs procedure of customs transit for the further room under other customs procedures;

- transportations of the goods under customs procedure of customs transit which are earlier placed under other customs procedures from internal customs authority to the place of departure from the territory of the Union, except for case of completion of customs procedure of customs warehouse by customs procedure of customs transit on the territory of state members of the Union.

For adoption of the provisional solution on classification of goods and about goods origin customs fees in the amount of ten settlement indicators are levied.";

- in Item 54 of the word "specified regarding 3rd article 259 of the Tax Code of the Kyrgyz Republic" shall be replaced with words "specified regarding 3rd article 301 of the Tax Code of the Kyrgyz Republic";

- state Item 56 in the following edition:

"56. In case of customs declaring of the imported fixed assets by the taxpayer of the VAT or the subject applying the mode of simplified taxation system on the basis of the single tax, intended for own production purposes, except for import from the territories of state members of the Union, it are represented to customs authority:

- the obligation in form according to appendix 1 to this Instruction printed on the letterhead of the organization, approved and signed by the head and the chief accountant that the goods will be accepted to financial accounting and is carried into the balance sheet account. In case of absence at business entity of registration as the legal entity the commitment letter in any form that the goods will be directly used for own production purposes is submitted to customs authority;

- the original of the certificate of registration on the VAT or the original of the certificate of registration of the subject applying the mode of simplified taxation system on the basis of the single tax, in form according to appendix 2 to this Instruction, issued by tax authority in place of registration of the taxpayer which is effective within 30 (thirty) calendar days from the date of issue.

Confirmation of data on registration on the VAT or the single tax is made by means of interdepartmental electronic interaction of state bodies through the Tunduk system.";

- in Item 57:

in the paragraph the second "Article 259" shall be replaced with words words "Article 301";

third to state the paragraph in the following edition:

"-the original of the reference in form according to appendix 3 to this Instruction, confirmatory that this subject is registered in tax authorities, the business entity issued by tax authority in place of registration who acts within 30 (thirty) calendar days from the date of issue.";

- add with the paragraph the seventh the following content:

"Confirmation of data on registration of this subject in tax authorities is made by means of interdepartmental electronic interaction of state bodies through the Tunduk system.";

- add with Item 58-1 of the following content:

"58-1. The procedure for carrying out customs control over target use of conditionally released goods is established by authorized state body in the field of customs affairs.";

- state Item 95 in the following edition:

"95. The notification can be withdrawn by customs authority according to:

- the judgment which became effective in the procedure established by the legislation of the Kyrgyz Republic;

- the adopted regulatory legal act of the Kyrgyz Republic and/or other decision of the Cabinet of Ministers of the Kyrgyz Republic which cancels obligation on customs payment, the special, anti-dumping and compensatory duties;

- the decision of authorized state body in the field of customs affairs.

In the specified cases the payer to whom the Notification was sent earlier, is informed in writing.";

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