The law of the Kyrgyz Republic On customs tariff of the Kyrgyz Republic

The law of the Kyrgyz Republic

Bishkek, December 30, 2014 № 173

On customs tariff of the Kyrgyz Republic

(As amended by the Law of the Kyrgyz Republic as of December 24, 2018 N 108)

This Law regulates the procedure for application of import and export customs duties, the establishment of export customs duty rates, the specifics of application of import customs duty rates depending on the country of origin of goods and the conditions of their import, as well as the characteristics of granting tariff preferences and tariff quotas.

Article 1. Definitions used in this Law

1. For the purposes of this Law, the main definitions are used in the following meanings:

customs duty - a mandatory payment to be credited to the single account of the Central Treasury of the Ministry of Finance of the Kyrgyz Republic and distributed among the budgets of the member states of the Eurasian Economic Union in accordance with the established distribution standards charged by customs authorities in connection with movement of goods across the customs border of the Eurasian Economic Union and in other cases determined in accordance with international treaties entered into force in accordance with established legal procedure of the member states of the Eurasian Economic Union and (or) the legislation of the Kyrgyz Republic;

(paragraph 3 is repealed in accordance with the Law of the Kyrgyz Republic as of December 24, 2018 N 108)

seasonal duties - a type of customs duty, which is established for immediate regulation of the importation and exportation of goods for a certain period of time.

2. Other concepts are used in this Law in the meanings defined by international treaties and acts that constitute the law of the Eurasian Economic Union in customs sphere, the legislation of the Kyrgyz Republic in the field of customs activities and other legislation of the Kyrgyz Republic.

(As amended by the Law of the Kyrgyz Republic as of December 24, 2018 N 108)

Article 2. Types of customs duties

In order to regulate foreign trade operations on the import (import) and export (export) of goods of the Kyrgyz Republic, the following types of duties can be applied:

import customs duty;

export customs duty;

seasonal duty;

(paragraph 5 is repealed in accordance with the Law of the Kyrgyz Republic as of December 24, 2018 N 108)

(As amended by the Law of the Kyrgyz Republic as of December 24, 2018 N 108)

Article 3. Types of customs duties rates

The following types of customs duties rates are applied in the Kyrgyz Republic:

ad valorem, charged as a percentage of the customs value of taxable goods;

specific, charged in the prescribed amount per unit of taxable goods;

combined, combining both of the above types of customs duties.

Article 4. Customs duty rates and the procedure for their establishment

1. The customs duty rates shall be uniform and not subject to change depending on the entities and individuals moving goods across the customs border of the Eurasian Economic Union, types of transactions and other factors, except as provided for by this Law.

2. For goods originating from countries, trade and political relations with which provide for the most favored nation treatment, from countries for which trade and political relations do not provide for the most favored treatment, the rates of import customs duties of the Unified Customs Tariff of the Eurasian Economic Union are applied, except cases of provision of tariff preferences in accordance with the requirements of the Treaty on the Eurasian Economic Union as of May 29, 2014.

For goods which country of origin is not established, the rates of import customs duties of the Unified Customs Tariff of the Eurasian Economic Union are applied, except for cases provided for by international treaties of the member states of the Eurasian Economic Union, international treaties of the Kyrgyz Republic.

3. In some cases, in respect of goods exported from the customs territory of the Kyrgyz Republic, export customs duties may be applied.

4. The rates of export customs duties and the list of goods in respect of which export duties are applied shall be established by the Government of the Kyrgyz Republic.

(As amended by the Law of the Kyrgyz Republic as of December 24, 2018 N 108)

Article 5. Seasonal duties

For immediate regulation of the importation and exportation of goods, seasonal duties may be established. At that, the rates of customs duties provided by the customs tariff do not apply. Validity of seasonal duties may not exceed six months per year.

Article 6. Special types of duties

(Repealed in accordance with the Law of the KR as of December 24, 2018 N 108)

Article 7. Tariff concessions

The types of tariff concessions, the procedure and cases of their granting are determined in accordance with the provisions of the Treaty on the Eurasian Economic Union as of May 29, 2014, the Protocol on Conditions and Transitional Provisions for Application of the Treaty on the Eurasian Economic Union by the Kyrgyz Republic as of May 29, 2014, included in the law of the Eurasian Economic Union, and acts of the bodies of the Eurasian Economic Union in a view of accession of the Kyrgyz Republic to the Treaty on the Eurasian Economic Union as of May 29, 2014 signed on May 8, 2015.

(As amended by the Law of the Kyrgyz Republic as of December 24, 2018 N 108)

Article 8. Tariff preferences and tariff quotas

1. The Kyrgyz Republic, in accordance with the requirements stipulated in the Treaty on the Eurasian Economic Union as of May 29, 2014, provides tariff preferences in the form of:

1) exemption from customs duties in relation to goods originating from and importing from the states that together with the Kyrgyz Republic form a free trade zone, or have signed an agreement with the aim of creating such a zone;

2) reduction of import customs duty rates in relation to goods originating in developing or least developed countries using a single system of tariff preferences of the Eurasian Economic Union.

2. In relation to certain types of agricultural products imported into the Kyrgyz Republic originated from the third countries, it is allowed to apply import control measures in the form of a tariff quota if similar goods are produced (mined, grown) in the customs territory of the Eurasian Economic Union. For the specified goods imported into the customs territory of the Eurasian Economic Union within the established tariff quota, the corresponding rates of import customs duties of the Unified Customs Tariff of the Eurasian Economic Union are applied.

3. The volume, method and procedure for distribution of tariff quotas for imported goods among foreign trade operators, as well as, if necessary, the distribution of tariff quotas among third countries are determined by the Commission of the Eurasian Economic Union, or upon the decision of the Commission of the Eurasian Economic Union by the Government of the Kyrgyz Republic.

4. The importation of goods into the territory of the Kyrgyz Republic within the framework of tariff quotas for domestic consumption is made based on licenses issued by the competent authority in accordance with the legislation on licensing of the Kyrgyz Republic.

(As amended by the Law of the Kyrgyz Republic as of December 24, 2018 N 108)

Article 9. Enactment of this Law

1. This Law is subject to official publication and shall enter into force from the date when the Uniform Customs Tariff of the Eurasian Economic Union is applied in the Kyrgyz Republic in accordance with the Treaty on Accession of the Kyrgyz Republic to the Treaty on the Eurasian Economic Union as of May 29, 2014.

2. From the date of entry into force of this Law to recognize invalid the following:

The Law of the Kyrgyz Republic “On Customs Tariff of the Kyrgyz Republic” as of March 29, 2006 No. 81 (Bulletin of the Parliament of the Kyrgyz Republic, 2006, No. 3, p. 279);

The Law of the Kyrgyz Republic “On amendments and addenda to the Law of the Kyrgyz Republic “On customs tariff of the Kyrgyz Republic” as of July 16, 2009 N 221 (“Erkin-Too” newspaper as of July 21, 2009 N 61);

The Law of the Kyrgyz Republic “On amendments and addenda to the Law of the Kyrgyz Republic “On customs tariff of the Kyrgyz Republic” as of May 19, 2011 N 27 ((“Erkin-Too” newspaper as of May 20, 2011 N 38);

The Law of the Kyrgyz Republic “On amendments and addenda to the Law of the Kyrgyz Republic “On customs tariff of the Kyrgyz Republic” as of July 19, 2014 N 146 (“Erkin-Too” newspaper as of August 5, 2014 N 60).


The President of the Kyrgyz Republic


A.Atambayev




Adopted by the Parliament of the Kyrgyz Republic


November 27, 2014



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