Improving Customs Transit Systems
In the Islamic Countries
140
for the payment of customs duties and taxes in respect of goods transported in accordance with
the customs procedure of customs transit93.
KCS is accepting the following instruments for securing payment customs duties in transit:
Certificate of Security (based on the bank or other financial guarantees, including insurance of
goods, TIR Carnet), and Customs escort.
According to the survey (Time Assessment for customs procedures for import, export, and
transit in Central Asia), the used forms of customs guarantee in the Kyrgyz Republic were as
presented i
Figure 36: Used forms of customs guarantee transit in Central Asia
Source: GIZ, Time Assessment for customs procedures for import, export, and transit in Central Asia
The guarantee accepted by KCS are cash deposits (national or foreign currency), and non-
monetary commercial bank guarantees deposit in customs (including the AEO authorization
holders). The international guarantees are not yet accepted; it is planned to sign the agreement
with Eurasian Economic Union (EAEU) MS for mutual acceptance of the guarantees for transit
operations.
The third persons cannot provide the guarantee for transit. Under the provision of the new
Customs Law, the guarantee of the third person will be accepted with 1.000.000 KG soms bank
guarantee.
KCS in customs transit procedure is registering and issuing the Certificate of Security, a
document that is confirming the acceptance of the security for paying customs duties and taxes.
93
35.70%
21.40%
0
35.70%
7.10%
0% 10% 20% 30% 40%
TIR Carnet
Customs Escort
Bank or other financial guarantee
Other additional guarantees (customs carrier,
electronic seals, and seals)
No answer