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of January 11, 2014 No. 6

About free economic zones in the Kyrgyz Republic

(The last edition from 11-05-2019)

Accepted by Jogorku Kenesh of the Kyrgyz Republic on December 11, 2013

This Law establishes the legal basis of activities of free economic zones, determines procedure for their creation, establishment and change of borders, functioning, and also liquidations of free economic zones in the Kyrgyz Republic.

Chapter 1. General provisions

Article 1. The terms and determinations used in this Law

1. In this Law the following terms and determinations are used:

1) the free economic zone (further - SEZ) - the part of the territory of the Kyrgyz Republic determined by the legislation of the Kyrgyz Republic on which the mode of implementation of economic activity by subjects of SEZ acts special (special legal);

2) special (special legal) the SEZ mode - set of the precepts of law setting the regulation mode more favorable than the generally established mode of implementation of economic activity;

3) general directorate of SEZ - the governing body of SEZ created in form of business of organization according to the procedure, established by this Law and other regulatory legal acts of the Kyrgyz Republic;

4) the subject of SEZ - the legal entity registered (re-registered) by authorized state body and who underwent accounting registration in general directorate of SEZ and also branches (representations) which are earlier registered in general directorate of SEZ before entry into force of this Law;

5) the register of subjects of SEZ - the list containing the information about the legal entities who were registered state and accounting as the subject of the SEZ which lost or lost accounting registration as the subject of SEZ.

2. Institutes, terms and determinations civil, customs, tax and other industries of the legislation of the Kyrgyz Republic, used in this Law, are applied in that value in what they are used in these industries of the legislation.

Article 2. Legislation on SEZ

1. The relations arising in connection with activities of SEZ and registration of legal entities as subjects of SEZ are regulated by this Law, the tax legislation, the legislation of the Kyrgyz Republic in the field of customs affairs, other regulatory legal acts of the Kyrgyz Republic, international treaties which participant is the Kyrgyz Republic.

2. If the international treaty which came in the procedure established by the law into force which participant is the Kyrgyz Republic establishes other rules, than those which are stipulated by the legislation about SEZ are applied rules of the international treaty.

Article 3. Purposes of creation of SEZ

SEZ are created for the purpose of assistance to social and economic development of the Kyrgyz Republic and its certain regions (the accelerated development of regions), investment attraction, creation and development of productions, transport infrastructure, tourism and the sanatorium sphere and/or in other purposes determined in the law on SEZ.

Article 4. SEZ types

1. In the Kyrgyz Republic SEZ of functional type which is determined by the purposes of creation of SEZ and nature of the activities planned in it, and also complex SEZ for realization of the purposes and implementation of activities inherent to the SEZ different functional types can be created.

2. In the Kyrgyz Republic to determine SEZ "Naryn" for the purposes of use of features of customs procedure of free customs zone, stipulated in Clause 455 Customs codes of the Eurasian Economic Union.

Article 5. The activities prohibited in SEZ

1. In SEZ the activities prohibited by the legislation of the Kyrgyz Republic are not allowed.

If other is not stipulated by the legislation the Kyrgyz Republic, the following types of activity are also prohibited subjects of SEZ in the territory of SEZ:

1) development of mineral deposits, their production;

2) import, production and realization of excise goods, except for the excise goods intended directly for the production purposes and for production of the goods which are not relating to excise goods after tax payment and customs payments according to the legislation of the Kyrgyz Republic, and also the tobacco products made by the companies registered as the subject of SEZ till 2000.

2. The government of the Kyrgyz Republic has the right to determine other types of activity which implementation is forbidden in the territory of SEZ.

3) production, repair and realization of weapon and ammunition, production and realization of the explosives used in case of production of weapon;

4) production, conversion, storage, neutralization, realization of radioactive, nuclear and other dangerous materials;

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