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The document ceased to be valid since  May 15, 2019 according to article 250 of the Law of the Kyrgyz Republic of  April 24, 2019 No. 52

LAW OF THE KYRGYZ REPUBLIC

of December 31, 2014 No. 184

About customs regulation in the Kyrgyz Republic

(as amended of the Law of the Kyrgyz Republic of 06.06.2017 No. 99)

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

Section I. General provisions

Chapter 1. General provisions about customs regulation in the Kyrgyz Republic

Article 1. Purposes of regulation of this Law

The purposes of this Law are:

1) ensuring accomplishment by the Kyrgyz Republic of the international treaties constituting the contractual legal base of the Customs union, decisions of bodies of the Customs union in the field of customs regulation and customs affairs;

2) ensuring economic safety of the Kyrgyz Republic when implementing foreign trade in goods;

3) enhancement of public administration in the field of customs affairs;

4) ensuring compliance with the rights and legitimate interests of persons performing the activities connected with commodity importation to the Kyrgyz Republic and their export from the Kyrgyz Republic, persons performing activities in the field of customs affairs and also the other persons exercising rights of possession, uses and orders of the goods imported into the Kyrgyz Republic and exported from the Kyrgyz Republic;

5) creation of conditions for development of foreign economic activity and foreign trade activity, infrastructure in the field of customs affairs.

Article 2. Customs regulation and customs affairs in the Kyrgyz Republic

1. Customs regulation in the Kyrgyz Republic is legal regulation of the relations connected with movement of goods through customs border of the Customs union in the Kyrgyz Republic, their transportation on single customs area of the Customs union (further - customs area of the Customs union) in the Kyrgyz Republic under customs control, temporary storage, customs declaring, release and use according to customs procedures, carrying out customs control, customs payment, and also the imperious relations between customs authorities of the Kyrgyz Republic (further - customs authorities) and persons exercising rights of possession, uses and orders the specified goods.

2. The customs affairs represent set of the means and methods providing observance of the customs legislation of the Customs union and the legislation of the Kyrgyz Republic on customs regulation.

Article 3. Legal regulation of the relations in the field of customs affairs

The legal relations connected with movement of goods through customs border of the Customs union are regulated according to the customs legislation of the Customs union.

The legislation of the Kyrgyz Republic in the field of customs affairs is based on the Constitution of the Kyrgyz Republic and consists from:

1) this Law;

2) regulatory legal acts which acceptance is provided by this Law.

If the international treaty ratified by the Kyrgyz Republic determines other rules by what those which contain in this Law then rules of the international treaty are applied.

Article 4. Action of the customs legislation in time

1. Acts of the customs legislation of the Kyrgyz Republic are applied to the relations which arose after day of their introduction in force and have no retroactive force, except as specified, established by part 2 of this Article.

2. The provisions of acts of the customs legislation of the Kyrgyz Republic improving provision of persons have retroactive force if it is directly provided in the act.

3. Acts of the customs legislation of the Kyrgyz Republic become effective not earlier than after 15 days after day of their official publication if other is not established by the customs legislation of the Customs union.

Article 5. Management of customs affairs

1. The common directorship of customs affairs is performed by the Government of the Kyrgyz Republic.

2. Direct management of customs affairs is performed by the authorized state body in the field of customs affairs determined by the Government of the Kyrgyz Republic.

3. The authorized state body in the field of customs affairs (further - authorized state body) realizes the powers directly and through subordinate customs authorities of the Kyrgyz Republic.

4. The regulations on the organization-legal status of authorized state body affirm the Government of the Kyrgyz Republic.

Article 6. Obtaining and provision of information by customs authorities of the Kyrgyz Republic

1. Information provided to customs authorities of the Kyrgyz Republic by state bodies and persons according to this Law and other laws of the Kyrgyz Republic is used only in the customs purposes, including for suppression of offenses.

2. Customs authorities of the Kyrgyz Republic and their officials have no right to disclose, trade on or transfer to the third parties, including state bodies, information which is the state secret, and also the commercial, bank, tax or protected by the law other secret and other confidential information, except as specified, provided by part 4 of this Article.

3. And his officials bear responsibility according to the legislation of the Kyrgyz Republic for disclosure of the information which is trade secret or being confidential, customs authority of the Kyrgyz Republic.

4. Customs authorities of the Kyrgyz Republic by official requests provide the information to the following state bodies of the Kyrgyz Republic:

1) to law enforcement agencies - only on the brought criminal cases only concerning persons who made offenses in the field of customs affairs;

2) to courts during legal proceedings - on their reclamation;

3) to authorized state body on cases in bankruptcy, the administrator (the temporary administrator, the special administrator, the conservative, the external managing director) - for the purpose of implementation of powers by them, stipulated by the legislation the Kyrgyz Republic in the field of bankruptcy, only on those subjects concerning which bankruptcy process is initiated;

4) to bodies of Tax Service - for the purpose of execution of the obligations provided by this Law and (or) the Tax code of the Kyrgyz Republic by them;

5) to Jogorku Kenesh, the Government, Audit Chamber and Service of financial investigation under the Government of the Kyrgyz Republic - in the cases established by the law of the Kyrgyz Republic regulating their activities;

6) to customs, tax or law enforcement agencies of other states - according to international treaties on mutual cooperation between customs, tax or law enforcement agencies which member is the Kyrgyz Republic;

7) to the authorized state body realizing the state antimonopoly policy within hearing of cases under agreements, coordinated actions (shipping conferences) directed to restriction of the competition and unfair competition.

5. Information obtained according to part 4 of this Article is not subject to disclosure and distribution.

Article 7. The basic concepts used in this Law

1. In this Law the following main terms, concepts and determinations are applied:

1) internal taxes - the value added tax and excises levied in case of turnover of goods in the territory of the Kyrgyz Republic;

2) temporary (conditional) assessment of goods - the customs value of goods accepted for calculation of the size of the deposit introduced by the customs applicant to customs authority of the Kyrgyz Republic as providing customs payment for refining of the customs value of goods declared by the customs applicant;

3) counterfeit goods - the goods containing objects of copyright and the related rights, the rights to trademarks, service marks and names of places of goods origin if production of such goods, their movement through customs border or other actions with the goods which are under customs control involve violation of the rights of the owner protected according to the legislation of the Kyrgyz Republic;

4) measures of non-tariff regulation - prohibitions and import restrictions of goods on the territory of the Kyrgyz Republic, their export from this territory, including measures for protection of economic interests of the Kyrgyz Republic when implementing foreign trade in goods, licensing, quoting, system of measures of export control, confirmation of conformity to standards and requirements for safety of goods both other prohibitions and restrictions, control for which observance exercise customs authorities of the Kyrgyz Republic when moving goods through customs border;

5) the place of representation of goods and vehicles to customs authority of the Kyrgyz Republic - the territory (part of the territory), the opened or covered rooms determined by customs authority of the Kyrgyz Republic as production sites of the customs procedures provided by this Law;

6) illicit movement of goods and (or) vehicles through customs border - making of actions for import to customs area of the Customs union or to export from this territory of goods and (or) vehicles with violation of the procedure established by this Law;

7) objects of customs infrastructure of the check point - the building, structure, construction, the check point territories intended for functioning of monitoring bodies, social servicing of officials of customs authorities of the Kyrgyz Republic, creation of conditions for movement through customs border of the Customs union of physical persons, goods, vehicles;

8) special economic zones - the zones including free economic zones, free customs zones according to the legislation of the Kyrgyz Republic;

9) 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;

10) movement through customs border of the Customs union of goods and (or) vehicles - making of actions for import to the territory of the Customs union or to export from this territory of goods and (or) vehicles in any manner, including transfer in the international mailings, use of pipeline transport and power lines.

Treat the specified actions:

- commodity importation and (or) vehicles on the territory of the Customs union - the actual crossing by goods and (or) vehicles of customs border and all subsequent provided by the customs legislation of the Customs union and this Law of action with goods and (or) vehicles before their release of the Kyrgyz Republic by customs authorities;

- commodity exportation and (or) vehicles from the territory of the Customs union - submission of the customs declaration or other action which is directly directed to implementation of commodity exportation and (or) vehicles;

11) the owner - person having rights to intellectual property item according to the legislation of the Kyrgyz Republic;

12) suspension of release of the goods containing intellectual property items - adjournment by customs authorities of the Kyrgyz Republic of release or conditional release of the goods containing intellectual property items;

13) the check point - the site of customs border of the Customs union which is in the territory of the Kyrgyz Republic, with customs infrastructure, located within railway, automobile or air traffic, intended for the omission of persons, goods and vehicles through customs border of the Customs union, determined by the Government of the Kyrgyz Republic and (or) international treaties of the Kyrgyz Republic;

14) permission of customs authority of the Kyrgyz Republic - registration of actions of customs authorities of the Kyrgyz Republic which allows to make the certain transactions provided by this Law, way of putting down of personal number seals and stamps or pronouncement of certain decisions in writing;

15) customs inspection - the measures taken by customs authorities of the Kyrgyz Republic for check of reliability of the information provided by persons when moving goods through customs border of the Customs union with documents of financial accounting, the financial (accounting) reporting and other documents relating to economic (entrepreneurial) activity of the subject;

16) customs value - the cost of goods determined according to the customs legislation of the Customs union, international treaties of state members of the Customs union and this Law for calculation of customs duty, taxes and customs fees by ad valorem rates;

17) customs authorities of the Kyrgyz Republic - central office of authorized state body, customs and other divisions;

18) customs payments - the customs duty, taxes, customs duties levied in accordance with the established procedure by customs authorities of the Kyrgyz Republic according to the customs legislation of the Customs union, international treaties of state members of the Customs union, this Law and the tax legislation;

19) the customs purposes - ensuring compliance with the customs legislation according to the customs legislation of the Customs union, international treaties of state members of the Customs union and this Law;

20) the goods which are under customs control - the foreign goods imported on the territory of the Customs union before their release for internal consumption, the actual crossing of customs border when exporting or destructions, and also domestic goods in case of their export from the territory of the Customs union before the actual crossing of customs border;

21) vehicles - any vehicles (including trail cars, semitrailer trucks and the combined vehicles) which are used in international carriages for paid transportation of persons or for paid or free industrial or commercial transportation of goods, and also their regular spare parts, accessories and the equipment containing in their regular tanks fuels and lubricants and fuel in the established amounts if they are transported together with vehicles;

22) conditional release - remission of customs payments according to the customs legislation of the Customs union, international treaties of state members of the Customs union, international agreements which participant is the Kyrgyz Republic, the tax legislation of the Kyrgyz Republic and this Law;

23) loss of goods - disposal of goods from actual possession of persons obliged to ensure according to this Law their safety when carrying out with them customs transactions including owing to theft or other wrongful acts of the third parties.

2. The terms in the field of customs regulation which are not determined by this Law are used in this Law in the values determined by the customs legislation of the Customs union and international treaties constituting the contractual legal base of the Customs union.

3. All other terms are used in this Law in the values determined by the tax legislation of the Kyrgyz Republic, the civil legislation of the Kyrgyz Republic, the legislation of the Kyrgyz Republic on the administrative responsibility and other legislation of the Kyrgyz Republic.

Article 8. Relations of customs authorities of the Kyrgyz Republic with participants of foreign economic activity and other organizations

1. Customs authorities of the Kyrgyz Republic maintain the official relations with participants of foreign economic activity, carriers and other organizations which activities are connected with implementation of foreign trade in goods, their professional associations (associations) for the purpose of cooperation and interaction on implementation of the most effective methods of implementation of customs clearance and customs control, and also the solution of other tasks directed to assistance to development of foreign trade.

2. The cooperation and interaction on implementation of the most effective methods of implementation of customs transactions, and also the solution of other tasks directed to assistance to development of foreign trade are performed in the following forms:

1) participation in project development of regulatory legal acts of the Kyrgyz Republic in the field of customs affairs, acts of the customs legislation of the Customs union;

2) participation in the analysis of financial, economic, social and other performance of development of foreign economic activity, including in separate industries of economy, in the territory of the Kyrgyz Republic;

3) participation in efficiency evaluation of application of measures of customs administration;

4) preparation for state bodies of the Kyrgyz Republic of offers on enhancement of customs affairs.

Chapter 2. Information systems and information technologies in customs affairs

Article 9. Application of information systems, information technologies and means of their providing

1. Carrying out the customs transactions provided by this Law is performed with use of the information systems and information technologies including based on electronic methods of information transfer, and also means of their providing according to this Chapter.

2. Use of information systems and information technologies in customs affairs shall be economic and effective for customs authorities of the Kyrgyz Republic and participants of foreign economic activity.

3. Implementation of information systems and information technologies with use of computer aids and bonds is performed taking into account relevant international standards.

4. The information systems, information technologies, and also the means of their providing developed and made by customs authorities of the Kyrgyz Republic or acquired by them legally are in state-owned property and are included property of customs authorities of the Kyrgyz Republic which perform concerning the specified property right products within their competence.

5. The relations connected with use by customs authorities of the Kyrgyz Republic of the information systems, information technologies and means of their providing which are in property of the third parties are under construction on contractual basis.

6. The information systems applied in customs affairs, information technologies and means of their providing which are in property of the third parties shall conform to the requirements established by the Government of the Kyrgyz Republic and to be compatible to the similar products used by customs authorities of the Kyrgyz Republic when making customs transactions.

7. The possibility of use for the customs purposes of information systems, information technologies, and also means of their providing, procedure and conditions of application of these products are determined by the Government of the Kyrgyz Republic.

Article 10. Certification of information systems, information technologies and means of their providing

1. Information systems, information technologies, and also means of their providing are subject to certification in cases and according to the procedure, provided by regulatory legal acts of the Kyrgyz Republic.

2. The group of people on which the risk connected with use of not certified information systems, information technologies and means of their providing lies and also with use of information obtained from not certified system is determined by regulatory legal acts of the Kyrgyz Republic.

Article 11. Information resources of customs authorities of the Kyrgyz Republic

1. Information resources of customs authorities of the Kyrgyz Republic create documents and the information provided when making customs transactions and also the documents necessary for their making.

Information resources of customs authorities of the Kyrgyz Republic are understood as the organized set of documentary information including databases and other arrays of information created, processed and accumulated in information systems of customs authorities of the Kyrgyz Republic.

2. Information resources of customs authorities of the Kyrgyz Republic are state-owned property, are included property and are under authority of customs authorities of the Kyrgyz Republic according to their competence.

3. The legal regime of information resources of customs authorities of the Kyrgyz Republic, including procedure for documentation of information, procedure for their forming and use are determined by the Government of the Kyrgyz Republic according to regulatory legal acts of the Kyrgyz Republic.

4. In the cases determined by the Government of the Kyrgyz Republic, documents which submission is provided by this Law or in the procedure determined by it, including the customs declaration can be provided by means of electronic methods of exchange to information in case of observance of requirements about their documentation, and also other requirements established by regulatory legal acts of the Kyrgyz Republic.

5. Provisions of this Article do not extend to cases of forming of the state information resources on the basis of obligatory provision of documentary information in the cases provided by regulatory legal acts of the Kyrgyz Republic about information, informatization and information security.

Article 12. Use of information resources

1. The information resources which are under authority of customs authorities of the Kyrgyz Republic are open and public, except as specified, when the information access is limited according to regulatory legal acts of the Kyrgyz Republic.

2. In case information is not limited to access, physical persons and legal entities, and also public authorities and local government bodies have the right to its obtaining from information resources of customs authorities of the Kyrgyz Republic and shall not prove before them need of receipt of required information.

3. Procedure for receipt of information by persons from the information resources which are under authority of customs authorities of the Kyrgyz Republic, the place, time, the bases and conditions of its obtaining are determined by the Government of the Kyrgyz Republic according to this Law and regulatory legal acts of the Kyrgyz Republic.

4. Access to the database which is under authority of customs authorities of the Kyrgyz Republic and containing the commercial, bank or protected by the law other secret is provided to authorized body on counteraction to financing of terrorism and legalization (washing) of income gained in the criminal way, according to the procedure, established by the Government of the Kyrgyz Republic.

Article 13. Information security, the rights of the subjects participating in information processes and informatization

1. Information security, the rights of the subjects participating in information processes and informatization is performed according to the procedure, established by regulatory legal acts of the Kyrgyz Republic.

Protection is provided with implementation and use of the special program technical means of information security compatible to means of ensuring of information systems and information technologies which are subject to certification according to the procedure, established by regulatory legal acts of the Kyrgyz Republic.

2. The information security level provided with information remedy shall correspond to information category. Compliance of level of information security of certain category is provided with customs authorities of the Kyrgyz Republic under which authority information resources are.

3. Control of observance of requirements to information security and operation of means of information protection is performed according to regulatory legal acts of the Kyrgyz Republic.

Article 14. Participation of customs authorities of the Kyrgyz Republic in the international information exchange

The authorized state body and other customs authorities of the Kyrgyz Republic participate in the international information exchange with customs authorities, and also within their competence - with other bodies and the organizations of foreign states and the international organizations according to the procedure and on the conditions determined by regulatory legal acts and international treaties of the Kyrgyz Republic.

Chapter 3. Informing and consultation in the field of customs affairs

Article 15. Receipt of information on the reasons of the made decision, committed action or failure to act

Person on whom the customs authority of the Kyrgyz Republic or his official make the decision or is made action, and also person towards whom the decision is not taken or the action which is subject to making is not made during fixed term, has the right to address to this customs authority of the Kyrgyz Republic in two-month time from the date of decision making, making of action or the expiration of adoption of the specified decision or making of action with request about the reasons and the bases of the made decision or committed action or rejection of the decision or non-execution of action if it affects the rights and legitimate interests of persons directly and individually.

The request is subject to immediate consideration of the Kyrgyz Republic by customs authority. In case of submission of the written request the answer shall be given in writing.

Article 16. Information on legal acts in the field of customs affairs

The authorized state body and other customs authorities of the Kyrgyz Republic provide easy access, including with use of information technologies, all interested persons to information on the operating regulatory legal acts in the field of customs affairs.

Customs authorities of the Kyrgyz Republic provide access for interested persons to information on not become effective changes to regulatory legal acts in the field of customs affairs, including with use of information technologies, except as specified, when the prior notice of changes of legal acts is inadmissible.

Article 17. Consultation on the questions of customs affairs and other questions entering competence of customs authorities of the Kyrgyz Republic

1. Customs authorities of the Kyrgyz Republic advise concerning customs affairs and to other questions entering competence of these bodies, according to the procedure, determined by the legislation of the Kyrgyz Republic.

Information on the questions of customs affairs raised by the interested person is submitted within perhaps short terms.

2. Consultation of the Kyrgyz Republic by customs authorities is performed in oral and written form free of charge.

3. Information provided to interested persons when carrying out consultation is not the basis for decision making or making of action by customs authorities of the Kyrgyz Republic when implementing customs transactions concerning goods and vehicles.

Chapter 4. Regulation of activities in the field of customs affairs

Article 18. General provisions of activities in the field of customs affairs

1. Activities of domestic legal entities as owners of warehouses of temporary storage, owners of customs warehouses, owners of duty-free shops, customs carriers, Authorized Economic Operators and customs representatives are allowed on condition of their inclusion in the register of owners of warehouses of temporary storage, the register of owners of customs warehouses, the register of owners of duty-free shops, the register of customs carriers, the register of Authorized Economic Operators and the register of customs representatives.

The procedure and conditions of inclusion of the legal entities interested in implementation of activities as the owner of free warehouse in the register of owners of free warehouses, the bases for exception of such register of the owner of free warehouse and procedure for exception of such register, and also procedure for suspension of operations as the owner of free warehouse and its renewal, procedure for maintaining the register of owners of free warehouses are determined by the Government of the Kyrgyz Republic.

2. Registers of persons performing activities in the field of customs affairs are kept by authorized state body according to the procedure, determined by this Law.

3. The authorized state body shall:

1) to provide regular, at least once in three months, publication in the official publications of registers of persons performing activities in the field of customs affairs;

To represent 2) to body of the Customs union registers of persons performing activities in the field of customs affairs.

Article 19. Procedure for inclusion in the register and exceptions of the register of persons performing activities in the field of customs affairs

1. Inclusion in the register of persons performing activities in the field of customs affairs is performed by giving by person in authorized state body in writing of the statement containing data, the stipulated in Article 20 these Laws.

2. Documents, the stipulated in Article 21 this Law which are presented in the form of the originals or copies certified in accordance with the established procedure are enclosed to the application. Documents are submitted in the state or official language.

The authorized state body has the right to request from the third parties, and also state bodies have documents confirming the data specified by the applicant.

After consideration of the application upon the demand of the applicant the authorized state body shall return to the applicant originals of the submitted documents.

3. Inclusion in the register of persons performing activities in the field of customs affairs is drawn up by the decision of authorized state body in writing and is confirmed by issue of the certificate on inclusion in such register on free basis.

The decision made by authorized state body on inclusion in the register of person performing activities in the field of customs affairs is valid only concerning person who submitted the corresponding application and is termless.

4. The decision on exception of the register of persons performing activities in the field of customs affairs is accepted based on the statement which arrived in authorized state body about withdrawal of the certificate on inclusion in the register or on the bases provided by this Law.

Article 20. The data necessary for inclusion in the register of persons performing activities in the field of customs affairs

1. The statement for inclusion in the register of persons performing activities in the field of customs affairs shall contain:

1) data on the name, on form of business, on the location, and also on the size of completely created authorized capital of the applicant;

2) data on intention to limit the region of the activities within the region of activities of one (several) customs authorities (customs authorities) of the Kyrgyz Republic or not to limit the region of the activities.

2. Except the general information specified regarding 1 this Article, the applicant represents the following additional data:

1) under organization of warehouse of temporary storage or customs warehouse:

a) data on type of warehouse of temporary storage or customs warehouse, and also reasons in case of organization of closed type warehouse;

b) data on rooms and (or) on the open areas which are in ownership of the applicant and held for use as warehouse of temporary storage or customs warehouse, their location, arrangement, the equipment and about material equipment;

2) under organization of duty-free shop:

a) data on availability by the time of filing of application of the rooms suitable for use as duty-free shop;

3) when implementing activities as the customs representative:

a) data on intention to limit the sphere of the activities to making of customs transactions concerning certain types of goods according to the Commodity nomenclature of foreign economic activity of the Customs union or concerning the goods moved through customs border with certain modes of transport, and also making of separate customs transactions within the region of activities of one (several) customs authorities (customs authorities) of the Kyrgyz Republic or without such restrictions;

4) when implementing activities as customs carrier:

a) data on the term of implementation of activities for transportation of goods;

b) data on the vehicles (total quantity, technical characteristics) which are in ownership which are supposed to be used when implementing activities as customs carrier, including about the vehicles suitable for transportation of goods under customs seals and seals;

5) when implementing activities as Authorized Economic Operators:

a) the data specified regarding 1 this Article.

3. On each territorially isolated room and (or) each territorially isolated open area which intend for use as warehouse of temporary storage, customs warehouse and duty-free shop the separate application for inclusion in the register of persons performing activities in the field of customs affairs is submitted.

Article 21. The list of the documents necessary for inclusion in the register of persons performing activities in the field of customs affairs

1. The following documents are attached to the statement for inclusion in the register of persons performing activities in the field of customs affairs:

1) copies of constituent documents;

2) copy of the certificate on state registration of person;

3) documents on the opened bank accounts;

4) the documents confirming payment of insurance payments according to article 22 of this Law.

2. Except the general documents specified regarding 1 this Article, the applicant submits the following additional documents:

1) under organization of warehouse of temporary storage or customs warehouse:

a) plans and drawings of rooms and (or) open areas, held for use as warehouse of temporary storage or customs warehouse;

b) the lease agreement of the territory (area) and rooms or other documents confirming right of possession with the territory (area) and rooms for organization of warehouse of temporary storage or customs warehouse;

c) documents on state registration of the rights and encumbrances (restrictions) of the rights to real estate according to the legislation of the Kyrgyz Republic;

d) the document confirming introduction of ensuring payment of customs duties, taxes according to Chapter 40 of this Law;

2) under organization of duty-free shop:

a) the lease agreement of the territory (area) or other documents confirming right of possession with rooms for organization of duty-free shop;

b) confirmation of authorized state body in the field of protection of frontier about possibility of opening of duty-free shop;

c) plans and drawings of rooms, held for use as duty-free shop;

d) documents on state registration of the rights and encumbrances (restrictions) of the rights to real estate according to the legislation of the Kyrgyz Republic;

e) the document confirming introduction of ensuring payment of customs duties, taxes according to Chapter 40 of this Law;

e) availability of registration or allowing documents for retail trade according to the legislation of the Kyrgyz Republic;

3) when implementing activities as the customs representative:

a) certificates of competency of the specialists in customs transactions who are the applicant's workers;

b) the document regulating employment legal relationship about employment as the customs transactions specialist and (or) the document confirming powers of the person to act as the customs transactions specialist;

c) documents on availability of specialists in customs transactions on each region in which the applicant assumes to conduct the activities. If person plans to perform activities without any limit for the region, in this case data on branches and their location through which the applicant plans to perform the activities as the customs representative on the date of filing of application are represented;

d) the document confirming introduction of ensuring payment of customs duties, taxes a minimum of the amount specified in subitem 3 of article 13 of the Customs Code of the Customs Union;

4) when implementing activities as Authorized Economic Operator:

a) the document confirming ensuring payment of customs duties, taxes in the form of the bank guarantee issued by the bank included in the Register of banks and other credit institutions which conducts authorized state body a minimum of the amount specified in subitem 1 of article 39 of the Customs Code of the Customs Union;

b) the document on absence on the date of the appeal to authorized state body of debt (shortage) according to the tax legislation of the Kyrgyz Republic;

c) data on availability of the system of accounting of goods allowing to compare the data provided to customs authorities of the Kyrgyz Republic when making customs procedures, and data on carrying out economic activities;

d) plans and drawings of rooms and (or) open areas, held for use as warehouse;

e) the lease agreement of the territory (area) and rooms or other documents confirming right of possession with the territory (area) and rooms of warehouse;

e) documents on state registration of the rights and encumbrances (restrictions) of the rights to real estate according to the legislation of the Kyrgyz Republic;

5) when implementing activities as customs carrier:

a) license for activities on transportation of goods if such type of activity is licensed according to the legislation of the Kyrgyz Republic;

b) the documents confirming right of possession with vehicles which are supposed to be used when implementing activities as customs carrier;

c) the document confirming introduction of ensuring payment of customs duties, taxes a minimum of the amount specified in subitem 2 of article 19 of the Customs Code of the Customs Union.

Article 22. Conditions of inclusion in the register of persons performing activities in the field of customs affairs

1. Conditions of inclusion in the register of persons performing activities in the field of customs affairs are:

1) under organization of warehouse of temporary storage or customs warehouse:

a) availability of the rooms and (or) open areas suitable for use as warehouse of temporary storage or customs warehouse (articles 65 and 96 of this Law);

b) right to use, ownerships or orders the territory (area) and rooms for organization of warehouse of temporary storage or customs warehouse. At the same time the duration of the agreement of lease of the territory (area) and rooms, held for use as warehouse of temporary storage or customs warehouse, shall constitute at least three years from the moment of filing of application;

c) ensuring payment of customs duties, taxes;

d) application technically customs authorities of the Kyrgyz Republic of the information systems of accounting and goods control, compatible to information systems, which are under customs control;

e) absence on the date of filing of application of debt on customs payments, penalty fee;

e) absence on the date of filing of application of the facts of attraction within one year to administrative and (or) criminal liability for offense in the field of customs affairs;

2) under organization of duty-free shop:

a) availability of the rooms suitable for use as duty-free shop (article 149 of this Law);

b) right to use, ownerships or orders rooms for organization of duty-free shop. At the same time the duration of the agreement of lease of the territory (area) and rooms, held for use as duty-free shop, shall constitute at least three years from the moment of filing of application;

c) ensuring payment of customs duties, taxes;

d) application of information systems of accounting and the goods control which are under customs control, technically customs authorities of the Kyrgyz Republic, compatible to information systems;

e) absence on the date of filing of application of debt on customs payments, penalty fee;

e) absence on the date of filing of application of the facts of attraction within one year to administrative and (or) criminal liability for offense in the field of customs affairs;

3) as the customs representative:

a) availability in the state at least two customs transactions specialists who received the certificate of competency according to articles 231 and 232 of this Law;

b) application of information systems, technically customs authorities of the Kyrgyz Republic, compatible to information systems;

c) ensuring payment of customs duties, taxes;

d) absence on the date of filing of application of debt on customs payments, penalty fee;

e) absence on the date of filing of application of the facts of attraction within one year to administrative and (or) criminal liability for offense in the field of customs affairs;

4) as Authorized Economic Operator:

a) providing the bank guarantee issued by the bank included in the Register of banks and other credit institutions which conducts authorized state body;

b) implementation of foreign economic activity at least one year about day of the appeal to authorized state body;

c) absence on the date of the appeal to authorized state body of unexecuted obligation on customs payment, percent, penalty fee;

d) absence on the date of the appeal to authorized state body of debt (shortage) according to the tax legislation of the Kyrgyz Republic;

e) lack of the facts of administrative prosecution for customs offense within one year to the appeal to authorized state body;

e) availability of system of accounting of goods;

g) availability of the automated system of declaring, control and accounting of customs declarations, including with obligatory application of the software product compatible to the software products used by customs authorities of the Kyrgyz Republic;

h) providing information technological measures for safety for the purpose of safety of documentation and protection of computer system against unauthorized access of strangers to it;

i) availability of the rooms and (or) open areas suitable for use as warehouse;

j) right to use, ownerships or orders territory (area) and rooms of warehouse;

k) absence on the date of filing of application of debt on customs payments, penalty fee;

l) absence on the date of filing of application of the facts of attraction within one year to administrative and (or) criminal liability for offense in the field of customs affairs;

m) availability of information on completely created authorized capital of the legal entity confirmed with the independent audit report (audit reports), in the amount of, determined by the Government of the Kyrgyz Republic;

5) as customs carrier:

a) ownership of the vehicles suitable for transportation of goods under the customs seals and seals meeting the specific requirements to arrangement and the equipment of vehicles according to the criteria determined by article 56 of this Law;

b) ensuring payment of customs duties, taxes;

c) absence on the date of filing of application of debt on customs payments, penalty fee;

d) absence on the date of filing of application of the facts of attraction within one year to administrative and (or) criminal liability for offense in the field of customs affairs;

e) implementation by this person of activities for transportation of goods within at least two years on the date of the appeal to customs authority.

2. Activities as the warehouse keeper of temporary storage, the owner of customs warehouse, the owner of duty-free shop and the customs representative are subject to compulsory insurance of the civil responsibility which can come owing to property tort of the represented persons or agreement breach with these persons. At the same time the size of insurance sum is determined according to the legislation of the Kyrgyz Republic.

Article 23. The decision on inclusion (about refusal in inclusion) in the register of persons performing activities in the field of customs affairs

1. The authorized state body makes the decision on inclusion in the register of persons performing activities in the field of customs affairs, no later than fifteen days from the date of registration of all necessary documents for its acceptance including terms of consideration of documents. The decision on inclusion in the register of persons performing activities in the field of customs affairs it can be refused:

1) if all documents and data required according to this Chapter are not submitted;

2) in case of non-compliance with conditions by the applicant, the stipulated in Article 22 presents of the Law.

In case of elimination by the applicant of the shortcomings which formed the basis for refusal according to Items 1 and 2 of this part, the application is considered in accordance with general practice.

2. The authorized state body shall notify the applicant within three days from the date of decision making on the made decision.

The notification on refusal in inclusion in the register of persons performing activities in the field of customs affairs goes (is handed) to the applicant or his representative in writing with indication of causes of failure.

3. The refusal of authorized state body in inclusion in the register of persons performing activities in the field of customs affairs can be appealed according to the procedure, established by the Section XI of this Law.

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