Custom Regulations

Customs relations in the Kyrgyz Republic are regulated by the Customs Code of the Kyrgyz Republic, specific laws, other legislation of the Kyrgyz Republic, as well as international treaties and other customs provisions of international law.

The authority in charge of customs regulation in the Kyrgyz Republic is the State Customs Committee of the Kyrgyz Republic.

Procedures for Moving Goods and Vehicles across Customs Frontiers of the Kyrgyz Republic:

• Customs inspection
• Personal inspection
• Special marks or identification signs of goods in cases provided by the current legislation of the Kyrgyz Republic
• Audit-based supervision 

Goods and vehicles shall be moved across customs frontiers subject to the procedures established by the Customs Code of the Kyrgyz Republic.

The procedure of crossing a customs frontier where it coincides with the national frontier of the Kyrgyz Republic is set forth by the legislation on the national frontier, while the aspects not regulated by it are subject to regulation by customs legislation of the Kyrgyz Republic.

All goods and vehicles moved across customs frontiers, including those moved in the course of international economic activities, shall be subject to customs clearance and customs control according to the procedure and on conditions provided by the Customs Code of the Kyrgyz Republic.

The import of goods into the customs territory of the Kyrgyz Republic and their export from the customs territory of the Kyrgyz Republic entails responsibility of the parties moving the goods to apply one of the customs treatments provided by the Customs Code of the Kyrgyz Republic to the goods, and to follow the requirements of this treatment.

Customs Treatments

The existing customs legislation of the Kyrgyz Republic provides for the following 15 customs treatments:

• Release for free circulation
• Re-import
• Customs warehouse
• Duty-free shop
• Processing within the customs territory
• Processing under customs control
• Processing outside the customs territory
• Temporary imports
• Temporary exports
• Export
• Re-export
• Transit
• Disposal
• Abandonment to the state
• Special customs treatments

Customs Charges in the Kyrgyz Republic consist of:

• Customs due established subject to the legislation of the Kyrgyz Republic on customs tariffs
• Value added tax on taxable import, collected by customs authorities
• Excise tax on import, collected by customs authorities
• Seasonal dues
• Special types of dues (safety dues, anti-dumping dues, compensation dues) belonging to non-tariff measures of regulation under the legislation of the Kyrgyz Republic on foreign trade
• Customs fees

The rates of customs dues are established by legislation of the Kyrgyz Republic on customs tariffs.

Customs Control is a set of measures applied by customs authorities to assure compliance with customs legislation.

Customs Control Objects. The following are subject to customs control by customs authorities:

• Goods and vehicles moved across the customs frontiers
• Documents that contain information on the goods and vehicles and are required for submission to tax authorities by the Customs Code
• Activities of customs brokers, customs transporters, owners of temporary storage warehouses, customs warehouses, and duty-free shops
• Compliance with the established restrictions upon use and disposal of goods
• Calculation and payment of customs charges

Forms of Customs Control:

• Inspection of documents and information
• Verbal questioning
• Clarifications
• Inspection of goods and vehicles
• Customs inspection
• Personal inspection
• Special marks or identification signs of goods in cases provided by the current legislation of the Kyrgyz Republic
• Audit-based control