of April 24, 2019 No. 52
About customs regulation
Accepted by Jogorku Kenesh of the Kyrgyz Republic on March 14, 2019
1. Customs regulation is legal regulation of the relations connected with establishment of procedure and conditions of movement of goods through customs border of the Eurasian Economic Union in the Kyrgyz Republic (further - customs border), their stays and use on customs area of the Eurasian Economic Union in the Kyrgyz Republic (further - customs area) or beyond its limits, procedure for making of the customs transactions connected with arrival of goods on customs area, their departure from customs area, temporary storage of goods, their customs declaring and release, other customs transactions, payment procedure of customs payments, the special, anti-dumping, compensatory duties and carrying out customs control and also regulation of legal relationship between the customs authorities and persons exercising rights of possession, uses and (or) orders of goods on customs area or beyond its limits.
2. The customs affairs represent set of the means and methods providing observance of the international treaties and acts constituting the right of the Eurasian Economic Union regulating customs legal relationship (further - the international agreements and acts in the field of customs regulation), and legislations of the Kyrgyz Republic on customs regulation.
3. This Law is based on the Constitution of the Kyrgyz Republic and regulates the customs legal relationship which are not settled by the Customs code of the Eurasian Economic Union (further - the Code), international treaties and acts in the field of customs regulation, and also customs legal relationship which regulation according to the Code is performed according to the legislation of the Kyrgyz Republic.
The legal basis of customs regulation in the Kyrgyz Republic constitute the Agreement on the Eurasian Economic Union of May 29, 2014 (further - the Agreement on the Union), the Code, the international agreements and acts in the field of customs regulation, this Law and regulatory legal acts which acceptance is provided by the Code, international treaties and acts in the field of customs regulation and this Law.
4. If international treaties of the Kyrgyz Republic determine other rules by what those which contain in this Law then rules (regulation) of international treaties of the Kyrgyz Republic are applied.
The customs area is constituted by the territory of the Kyrgyz Republic, including the territories of free economic zones and also which are outside the territory of the Kyrgyz Republic of construction, installation and other objects concerning which the Kyrgyz Republic has the exclusive jurisdiction.
The legislation of the Kyrgyz Republic in the field of customs affairs is applied to the relations which arose after day of entry into force and has no retroactive force if other is not established by the Code and Chapter 44 of this Law.
Informing on international treaties and acts in the field of customs regulation is performed by customs authorities according to article 3 of the Code.
Determination of the beginning and the termination of the terms established by the Code and this Law, determined by period of time or approach of event is performed according to the procedure, stipulated in Article 4 Codes.
1. In this Law the following basic concepts are applied:
1) prohibitions and restrictions - applied concerning the goods moved through customs border, measures of non-tariff regulation including entered unilaterally according to the Agreement on the Union, measures of technical regulation, sanitary, veterinary and sanitary and quarantine phytosanitary measures, measures of export control, including measure concerning products of military and (or) dual purpose and the radiation requirements established according to the Agreement on the Union and (or) the legislation of the Kyrgyz Republic;
2) the appointed operator of mail service - the person officially appointed by the member country of Universal Postal Union and providing rendering services of mail service according to the legislation of the Kyrgyz Republic and acts of Universal Postal Union;
3) domestic persons - the companies, organizations, the organizations, both with formation of legal entity, and without that, with the location in the Kyrgyz Republic, created according to the legislation of the Kyrgyz Republic, and also the physical resident persons including registered in the territory of the Kyrgyz Republic as individual entrepreneurs;
4) customs authorities - authorized state body in the field of customs affairs, customs and other divisions subordinated to authorized state body in the field of customs affairs;
5) customs payments - the customs duty, taxes, customs duties levied by customs authorities according to the procedure, established by the Code, international treaties and acts in the field of customs regulation, the tax legislation and this Law.
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