LAW OF THE KYRGYZ REPUBLIC

of December 30, 2014 No. 173

About customs tariff of the Kyrgyz Republic

Accepted by Jogorku Kenesh of the Kyrgyz Republic on November 27, 2014

This Law determines procedure for application of rates of import and export customs duties, establishments of rates of export customs duties, features of application of rates of import customs duties depending on the country of goods' origin and conditions of their import, and also feature of provision of tariff preferences and the tariff quotas.

Article 1. The concepts used in this Law

1. For the purposes of this Law the basic concepts are used in the following values:

customs duty - the obligatory payment which is subject to transfer into the single account of the Central Treasury of the Ministry of Finance of the Kyrgyz Republic and to distribution between budgets of state members of the Eurasian Economic Union according to the established standard rates of distribution levied by customs authorities in connection with movement of goods through customs border of the Eurasian Economic Union and in other cases determined according to the international treaties of state members of the Eurasian Economic Union which became effective in accordance with the established procedure and (or) the legislation of the Kyrgyz Republic;

paragraph third parts 1 ceased to be valid;

duties - the special, anti-dumping and compensatory duties;

seasonal duties - type of customs duty which is established for operational regulation of import and commodity exportation for a certain period of time.

2. Other concepts are used in this Law in the values defined by the international treaties and acts constituting the right of the Eurasian Economic Union in the customs sphere, the legislation of the Kyrgyz Republic in the field of customs affairs and other legislation of the Kyrgyz Republic.

Article 2. Types of customs duties

For the purpose of regulation of the foreign trade transactions on import (import) and export (export) of goods the following types of duties can be applied:

import customs duties;

export customs duties;

seasonal duties;

paragraph fifth ceased to be valid.

Article 3. Types of rates of customs duties

In the Kyrgyz Republic the following types of rates of customs duties are applied: ad valorem, charged as a percentage to customs value of leviable goods; specific, charged in the established size for unit of leviable goods; the combined, combining both above-named types of customs taxation.

Article 4. Rates of customs duties and procedure for their establishment

1. Rates of customs duties are single and are not subject to change depending on persons moving goods through customs border of the Eurasian Economic Union, types of the transactions and other factors, except as specified, provided by this Law.

2. Rates of import customs duties of the Common customs tariff of the Eurasian Economic Union, except as specified provisions of tariff preferences according to the requirements provided by the Agreement on the Eurasian Economic Union of May 29, 2014 are applied to the goods coming from the countries, the trade and political relations with which provide most favored nation treatment, from the countries, the trade and political relations with which do not provide most favored nation treatment.

Rates of the import customs duties of the Common customs tariff of the Eurasian Economic Union, except as specified, provided by international treaties of state members of the Eurasian Economic Union, international treaties of the Kyrgyz Republic are applied to goods which country of source is not established.

3. In some cases, export customs duties can be applied to the goods which are exported from customs area of the Eurasian Economic Union.

4. Rates of export customs duties and the inventory to which export duties are applied are established by the Government of the Kyrgyz Republic.

Article 5. Seasonal duties

For operational regulation of import and commodity exportation seasonal duties can be established. At the same time customs duties, provided by customs tariff, are not applied. Effective period of seasonal duties cannot exceed six months in year.

Article 6.

Voided according to the Law of the Kyrgyz Republic of 24.12.2018 No. 108

Article 7. Tariff privileges

Types of the tariff privileges, procedure and cases of their provision are determined according to provisions of the Agreement on the Eurasian Economic Union of May 29, 2014, the Protocol on conditions and transitional provisions by application by the Kyrgyz Republic of the Agreement on the Eurasian Economic Union of May 29, 2014, the separate international treaties entering the right of the Eurasian Economic Union, and acts of bodies of the Eurasian Economic Union in connection with accession of the Kyrgyz Republic to the Agreement on the Eurasian Economic Union of the May 29, 2014 signed on May 8, 2015.

Article 8. Tariff preferences and tariff quotas

1. The Kyrgyz Republic according to the requirements provided by the Agreement on the Eurasian Economic Union of May 29, 2014 provides tariff preferences in type:

1) exemptions of customs duty concerning the goods occurring and imported from the states which are forming the free trade area together with the Kyrgyz Republic or signed the agreement which is intended for creation of such zone;

2) decrease in rates of import customs duties concerning the goods occurring from developing or the least developed countries using single system of tariff preferences of the Eurasian Economic Union.

2. Concerning the separate types of the agricultural goods coming from the third countries imported into the Kyrgyz Republic application of measure of regulation of import in the form of the tariff quota is allowed if similar goods are made (are got, grown up) on customs area of the Eurasian Economic Union. The corresponding rates of import customs duties of the Common customs tariff of the Eurasian Economic Union are applied to the specified goods imported on customs area of the Eurasian Economic Union within the established amount of the tariff quota.

The rate of import customs duty according to the Common customs tariff of the Eurasian Economic Union is applied to the goods imported into the Kyrgyz Republic over assigned amount (quota).

3. The amount, method and procedure for distribution of the tariff quota concerning imported goods between participants of foreign trade activity, and also, if necessary, distribution of the tariff quota between the third countries are determined by the Commission of the Eurasian Economic Union or on the decision of the Commission of the Eurasian Economic Union the Government of the Kyrgyz Republic.

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