ORDER OF THE GOVERNMENT OF THE KYRGYZ REPUBLIC

of October 3, 2016 No. 524

About measures for ensuring accounting of the goods moved through Frontier of the Kyrgyz Republic within trade with state members of the Eurasian Economic Union

For the purpose of determination of acceptance date on accounting and movements of goods from the territory of one state member of the Eurasian Economic Union on the territory of the Kyrgyz Republic for administration of indirect taxes, according to the Law of the Kyrgyz Republic "About ratification of the Protocol on some questions of import and the goods circulation on customs area of the Eurasian Economic Union signed on October 16, 2015 in the settlement of Burabay" of December 11, 2015 No. 226, the Decision of the Supreme Eurasian economic council "About some questions connected with accession of the Republic of Kazakhstan to the World Trade Organization" of October 16, 2015 No. 22, the subitem 3 of Item 20 of Appendix No. 18 to the Agreement on the Eurasian Economic Union, the tax legislation of the Kyrgyz Republic, articles 10 and 17 of the constitutional Law of the Kyrgyz Republic "About the Government of the Kyrgyz Republic" the Government of the Kyrgyz Republic decides:

1. Approve:

- Accounting treatment for the goods moved through Frontier of the Kyrgyz Republic within trade with state members of the Eurasian Economic Union according to appendix 1;

- The inventory and recommended minimum regulations on commodity importation concerning which obligatory execution of the accompanying waybill, the state members of the Eurasian Economic Union moved with physical persons through Frontier of the Kyrgyz Republic from the territory for private use, according to appendix 2 is not required.

2. To public service on fight against economic crimes under the Government of the Kyrgyz Republic (financial police) together with the Ministry of Internal Affairs of the Kyrgyz Republic and the State Tax Administration under the Government of the Kyrgyz Republic to create the joint territorial mobile groups assigned to check points on the Kyrgyz-Kazakhstan site of frontier and to organize holding control and operational and raid actions for identification and suppression of the facts of unaccounted commodity importation, violations of requirements for movement of goods through Frontier of the Kyrgyz Republic.

3. Ceased to be valid according to the Order of the Government of the Kyrgyz Republic of 23.06.2017 No. 407

3-1. From the effective date Item 1 of the order of the Government of the Kyrgyz Republic "About measures for ensuring transport control and accounting of goods within trade with state members of the Eurasian Economic Union when importing (import) to the Kyrgyz Republic" is terminated by Item 1 of this resolution concerning the check points on the Kyrgyz-Kazakhstan site of frontier located in Manassky district of the Talas region ("Road Chong Kapok"), Panfilovsky district of Chuy Region ("road Chaldybar"), Ysyk-Atinsky district of Chuy Region ("Joint stock company-Tilek road"), Alamudunsky district of Chuy Region ("Ak Zhol road").

4. Recognize invalid:

- Resolution The governments of the Kyrgyz Republic "About measures for ensuring accounting of cargo transfer between state members of the Eurasian Economic Union" of August 3, 2015 No. 554;

- Resolution The governments of the Kyrgyz Republic "About approval of the Procedure for the prior notice of the forthcoming movement of goods for the purpose of implementation of business activity within trade with state members of the Eurasian Economic Union" of January 27, 2016 No. 38;

- The order of the Government of the Kyrgyz Republic "About suspension of action of the order of the Government of the Kyrgyz Republic "About approval of the Procedure for the prior notice of the forthcoming movement of goods for the purpose of implementation of business activity within trade with state members of the Eurasian Economic Union" of January 27, 2016 No. 38" of March 5, 2016 No. 113.

5. This Resolution becomes effective after fifteen days from the date of official publication.

6. To impose control of execution of this Resolution on department of finance and credit policy of Government office of the Kyrgyz Republic.

Appendix 1

Accounting treatment for the goods moved through Frontier of the Kyrgyz Republic within trade with state members of the Eurasian Economic Union

1. General provisions

1. This Procedure is developed based on the Law of the Kyrgyz Republic "About ratification of the Protocol on some questions of import and the goods circulation on customs area of the Eurasian Economic Union signed on October 16, 2015 in the settlement of Burabay" of December 11, 2015 No. 226, of the Decision of the Supreme Eurasian economic council "About some questions connected with accession of the Republic of Kazakhstan to the World Trade Organization" of October 16, 2015 No. 22, of the subitem 3 of Item 20 of Appendix No. 18 to the Agreement on the Eurasian Economic Union (further - EEU), the tax legislation of the Kyrgyz Republic also determines accounting procedure of movement of goods from the territory of one state member of EEU on the territory of the Kyrgyz Republic for the purpose of administration of indirect taxes and does not provide prohibition (does not limit) on free movement of goods from the territory of one state member of EEU on the territory of the Kyrgyz Republic in case of observance of requirements of the above-stated regulatory legal acts within trade with state members of EEU.

2. In this Procedure the following terms and determinations are used:

1) commodity import - commodity importation on the territory of the Kyrgyz Republic from state members of EEU for use in the entrepreneurial purposes;

2) the importer - the legal entity or physical person, resident or the nonresident of the Kyrgyz Republic which is the buyer or the receiver of the imported goods. In case of absence of the buyer of goods, the importer the supplier of goods is recognized;

3) the consolidated load - the different batches belonging to different senders and/or intended to different receivers, moved with one carrier on one vehicle;

4) carrier of goods - the person performing or being responsible for commodity importation on the territory of the Kyrgyz Republic;

5) the accompanying waybill - the accompanying document of the established form confirming data on the transported goods;

6) the goods moved with physical persons in the accompanied baggage - the goods following through Frontier of the Kyrgyz Republic in hand luggage;

7) commodity export - commodity exportation from the territory of the Kyrgyz Republic in the territory of state members of EEU in the entrepreneurial purposes.

3. Accounting of the goods moved through Frontier of the Kyrgyz Republic within trade with state members of EEU is performed by bodies of Tax Service together with:

1) authorized state body in the field of protection of Frontier of the Kyrgyz Republic - in transit goods road transport; or

2) authorized organizations in the field of transportation and/or transfer of goods to the owner (consignee) - in transit goods railway and air transport.

4. In transit goods by rail the State company "The Kyrgyz Temir to Zhol national company under the Ministry of Transport and Roads of the Kyrgyz Republic is authorized organization in the field of transportation and/or transfer of goods to the owner (consignee).

In transit goods air transport open joint stock company "The international airport "Manas" or the agent to whom the obligation on accounting and/or transfer of goods to the consignee is assigned is authorized organization in the field of transportation and/or transfer of goods to the owner (consignee).

5. Exchange of information and interaction between authorized tax authority, authorized state body in the field of protection of Frontier of the Kyrgyz Republic and authorized organizations in the field of transportation and/or transfer of goods to the owner (consignee) are performed based on this Procedure and the regulations approved by the joint decision of the above-stated state bodies and organizations.

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