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Kyrgyzstan VAT and Excise Tax Payments

Excise Tax

Excise tax rates for excisable goods imported and produced by legal and physical entities in the Kyrgyz Republic are revised every year. Excisable goods imported by individuals are not subject to excise, within limited norms approved by the Government of the Kyrgyz Republic. According to Article 172 of the Tax Code of the Kyrgyz Republic, the goods listed below are exempt from excise:

1. Excisable goods necessary for the operation of vehicles engaged in international cargo, luggage, and passenger freight during transit and in intermediary stopping points. This includes any goods purchased abroad for repairs;
2. Goods rendered unusable as a result of damage sustained before crossing the customs border of the Kyrgyz Republic;
3. Goods imported as humanitarian aid within the procedures established by the government of the Kyrgyz Republic;
4. Goods imported for charity purposes under state and government programs and programs of international organizations. This includes rendering technical assistance;
5. Confiscated and disowned valuables, including valuables inherited by the state;
6. Goods imported for official use by foreign diplomatic representations and representations with similar status for the personal use of their staff and family members;
7. Goods crossing the customs border of the Kyrgyz Republic that are exempt under the customs regimes established by Kyrgyz customs legislation, with the exception of the regime "Release of Goods for Free Circulation".

The table below shows current rates approved in December 2005 for the year 2006.

Note: exchange rate is 37.98 Som/USD as of May 2007.

Excisable goods	Rate of excise tax as a percentage of value of goods or their physical volume in kind (in Kyrgyz Som)
Ethyl alcoholic (drinkable) and ethyl alcoholic refined	70 Som / 1 liter
Vodka	21 Som / 1 liter
Liquor-vodka products	21 Som / 1 liter
Fortified beverages, fortified juices and balsam	21 Som / 1 liter
Wines	6 Som / 1 liter
Cognac	27 Som / 1 liter
Champagne wines	22 Som / 1 liter
Bottled beer	5 Som / 1 liter
Beer in bulk	5 Som / 1 liter
Wine materials	2 Som / 1 liter
Tobacco products: - filter cigarettes (depending on the brand) - non-filter cigarettes	25, 70, 170, 270 Som / 1,000 pieces 10 Som / 1,000 pieces
Other commodities, containing tobacco, except fermented tobacco	4 Som / 1 kg
Jewelry made of gold, platinum or silver	25%
Processed and unprocessed fur skins (except skins of mole, rabbit, deer, dog, sheep and cattle)	5%
Goods made of natural fur including coat, short coat, jacket, cape, tippet, boa, scarf, hat and collar, fur coat (except goods made of skins of mole, rabbit, deer, dog, sheep and cattle)	5%
Coat, short coat, jacket, cape with fur decoration (except fur of mole, rabbit, deer, dog, sheep and cattle)	5%
Genuine leather clothes	5%
Crystal ware, crystal light devices	20%
Firearms and gas weapons (except when buying for state agencies)	20%
Oil products: petrol, light and medium distillate and other petrol jet fuel diesel fuel mazut oils and gas distillate crude oil and oil products crude, received from bituminous materials	800 Som / 1 ton 0 Som / 1 ton 200 Som / 1 ton 200 Som / 1 ton 1,400 Som / 1 ton 600 Som / 1 ton
Carpets and carpet goods (except carpeting and carpets half-woolen – marking of goods ÎÑ–1-ÁË	10%
Coffee and cacao	5%

Value Added Tax (VAT)

VAT in the Kyrgyz Republic is 20% of the customs value of goods. The following items are exempt from VAT:

- Equipment that is being imported as a fixed asset for a company;
- Goods supplied for rendering assistance following a natural disaster, war, or accident;
- Goods and grants supplied as humanitarian aid in the manner determined by the government of the Kyrgyz Republic;
- Previously exported goods that are imported by the same importer;
- Goods imported temporarily with a guarantee that they will be exported during the next 12 months without alteration;
- Incorrect delivery being returned to the original exporter;
- Goods in transit via the territory of the Kyrgyz Republic;
- Goods for officials (diplomatic, consular representatives) and members of their families for personal purposes (not for resale);
- Excise banderoles;
- Pharmaceuticals;
- Educational supplies, school accessories, and scientific publications. These must agree with a list approved by the government of the Kyrgyz Republic;
- Baby food;

According to Article 139-1 of the tax code of the Kyrgyz Republic, shipment and export of gold alloy and refined gold are designated as VAT-exempt shipments.