ORDER OF THE STATE CUSTOMS INSPECTION OF THE KYRGYZ REPUBLIC

of January 24, 1996 No. 05-06/14

About approval of rules about the procedure of the statement of control of customs value of the goods imported on the territory of the Kyrgyz Republic

I order:

1. Approve the enclosed rules about the procedure of the statement and control of customs value of the goods imported on the territory of the Kyrgyz Republic.

2. To chiefs of customs after entry into force of this order to take all necessary measures for explanation of the approved rules to the customs applicants who are in the region of activities of customs.

3. To management of customs payments, rates and statistics (Gorshenin M. V.) to conduct customs statistics based on these rules.

4. To administration (Begaliyeva F. O.) provide supply of customs authorities with forms of the documents provided by rules.

5. To the head of the press service (Maldybayev A. A.) from registration date of this order to start its lighting in mass media.

7. To impose control of execution of this order on the deputy director of Gostamozhinspektion Suyerkulov E. A.

8. This order becomes effective from the moment of registration in the Ministry of Justice of the Kyrgyz Republic.

Approved by the order of the State customs inspection of the Kyrgyz Republic of January 24, 1996 No. 05-06/14

Rules about the procedure of the statement and control of customs value of the goods imported on the territory of the Kyrgyz Republic

I. General provisions

1.1. These rules about the procedure of the statement of customs value of the goods imported on the territory of the Kyrgyz Republic (further - Rules) are obligatory to application by persons declaring imported goods, except for the physical persons importing goods not for dealing purposes.

1.2. Rules are held for use:

- customs applicants - in case of determination and the statement of customs value of imported goods;

- customs authorities - in case of control of the customs value of imported goods declared by the customs applicant.

1.3. Control procedure of customs value shall is carried out in perhaps short terms for the purpose of non-admission of unreasonable delay of release of goods. In case of impossibility in the period of customs clearance of goods to make the decision on recognition of the customs value declared by the customs applicant or its reasonable adjustment by the customs authority making customs clearance of goods the decision on conditional release of goods can be made. In this case conditional release of goods means that the goods are issued with conditional (temporary) determination of its customs value, the procedure of establishment of final size of customs value is postponed for the period after release of goods on condition of provision by the customs applicant of additional data necessary for this purpose. At the same time use of conditionally released goods is allowed according to the declared customs regime.

1.4. Determination of customs value of imported goods according to "Bases of customs legislations of the State Parties of the Commonwealth of Independent States" (further in the text - Bases) is performed by the customs applicant by the methods established by these Bases. The customs authority making customs clearance of imported goods exercises control of correctness of the determination by the customs applicant of customs value, including correctness of application chosen by the customs applicant of method of determination of customs value and possibility of its application, and also completeness (completeness) of the documents submitted by the customs applicant (obligatory and additional) and their compliance to the established requirements.

1.5. Forms of the declaration of customs value are applied to the statement of customs value of imported goods: DTS-1 and DTS-2 (appendix 1). The procedure for filling of DTS is given in appendix 2.

1.6. The DTS-1 form is held for use in case of the statement of the customs value determined by method 1 "Method on transaction price with imported goods".

1.6.1. The method 1 "Method on transaction price with imported goods" is applied according to Bases to customs value of the goods imported according to the foreign trade transactions of purchase and sale, having cost basis (i.e. calculations for the purchased goods are made by means of money payments).

For the purpose of simplification and unification of customs valuation application of method 1 is allowed in case of determination of customs value of the goods imported according to conditional and cost transactions (i.e. transactions according to which there is no real cash flow). Different transactions of exchange (goods exchange transactions), for example, barter and compensation deliveries, and also deliveries to the account of guarantee and non-paid deliveries in the form of gift can be carried to such transactions if in the relevant documents - the contract (the agreement, the agreement), the pro forma bill, the customs declaration of the country of export there is cost assessment of each of goods delivered within similar transaction (on condition of accomplishment of general requirements on application of method 1).

1.6.2. The method 1 can be used also in cases when cost assessment (with its necessary reasons and documentary confirmation) the restrictions and conditions which affected transaction price is possible.

1.7. The DTS-2 form is held for use in case of determination of customs value by one of methods 2-6 (method 2 "Method on transaction price with identical goods", method 3 "Method on transaction price with homogeneous goods", method 4 "Method on the basis of subtraction of cost", method 5 "Method on the basis of addition of cost", method 6 "Reserve method") in the procedure established by Bases.

1.8. According to Bases customs value of imported goods joins expenses on delivery of these goods to the place of import to customs area of the Kyrgyz Republic.

For the purposes of determination of customs value as the place of import it is understood:

a) for air transportation - airport of destination or the first airport in the territory of the Kyrgyz Republic at which the airplane transporting goods makes landing and where unloading of goods is made;

b) for transportations by other modes of transport - the location of the check point on customs border of the Kyrgyz Republic along the line goods;

c) for the goods delivered by mail - Item of the international post exchange.

At the same time customs value of imported goods (and also the foreign exchange rate) is determined on acceptance date of the customs declaration.

1.9. If in the course of customs clearance and verification of the declaration of customs value provided by the customs applicant to customs authority any inaccuracies and mistakes in determination of customs value come to light, then all corrections are brought in DTS and GTD according to procedure, determined in Item 2.9 of these rules.

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