A law amending several customs regulations, which for the first time systematically introduces the concept of e-commerce goods and a special procedure for their movement across the border into national law, has been adopted in Kyrgyzstan. The document will enter into force upon the entry into force of the corresponding protocol to the Treaty on the Customs Code of the Eurasian Economic Union (EAEU).
The law introduces provisions on liability for violations in the circulation of goods into the Criminal Code and the Code of Offenses. E-commerce goods are now specifically mentioned, including in cases of bribery and the illegal use of conditionally released or restricted goods. Administrative fines of varying amounts are established for individuals and legal entities for violating the procedure for the use of such goods and vehicles.
For violating the procedure for the use or disposal of restricted goods, including e-commerce goods and conditionally released goods:
- an individual will pay 3,000 soms;
- a legal entity — 13,000 soms.
Significant amendments have been made to the Law «On Customs Regulation.» A special chapter has been introduced, dedicated to the specifics of the movement of e-commerce goods across the customs border of the Union. This chapter determines when such goods are subject to customs control, how they are temporarily stored, declared, released for domestic consumption, and whether they can be used in commercial activities. For individuals ordering goods online, rules for the payment of customs duties, taxes, and fixed fees have been established, as well as the possibility of duty-free import within established value, weight, and quantity limits.
Separate provisions concern e-commerce operators. They are assigned a special legal status and requirements: having warehouse facilities or platforms, an information system integrated with customs authorities, civil liability insurance, qualified staff, and a clean record in customs matters.
Operators are included in a special registry and are authorized to perform customs operations on behalf of clients for e-commerce goods, while bearing enhanced responsibility for inaccurate information and documents.
The law also redistributes powers: some decisions previously assigned to the Cabinet of Ministers are transferred to the authorized body in the field of customs affairs. The rules for the use of navigation (electronic) seals, customs escorts, payment deferrals, and handling of goods in customs warehouses and customs control zones are clarified.
The Cabinet of Ministers is instructed to bring its bylaws into compliance with the new law within six months.
