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Procedure Name

Procedure of customs clearance for customs bonded warehouses

Description

Category	Customs clearance
Responsible Agency	Name: Customs General Administration Address: Customs General Administration Building, Ikh Toiruu 81/1, Sukhbaatar District, Ulaanbaatar-14193, Mongolia E-mail: info@customs.gov.mn Web: https://www.customs.gov.mn/ Phone: (+976) 11 350049 Fax: (+976) 11 350048
Legal Base for the Procedure	Law on Customs Tariffs and Customs Taxes Law on Customs Order #A/276 of the Chairman of the Customs General Administration dated in 2019
Fee

Required Documents

No.	Type of information	Note
1	Foreign trade agreement or invoice	Documents necessary for declaration
2	Transportation documents
3	Certificate of origin
4	Permits and licenses required for goods subject to non-tariff restrictions
5	Report issued by a specialized inspection agency on goods specifically specified in the legislation

Process Steps

Step1	The declarant submits all necessary documents to Customs of Mongolia
Step2	The Customs value shall be determined in accordance with Article 8 of the Law on Customs Tariffs and Customs Duties
Step3	The State Customs Inspector in charge of control and inspection shall receive the information submitted through the Customs automated system, verify the information and send it to Senior State Customs Inspector. If necessary, customs may ask for more related documents or Information
Step4	The customs declaration shall become effective upon the Senior State Customs Inspector in charge of supervision and inspection performs the “Approve” action
Step5	If a declarant submits a request, the Customs declaration shall be printed and the State Customs Inspector shall stamp the “Under Customs Control” mark to the document, and confirm it with signature and personal stamp.
Step6	Place goods in the customs procedure
Step7	The holder of a warehouse license shall notify the declarant or related person in writing 14 days prior to the expiration of the period for placing the goods in this procedure
Step8	An applicant or a related person shall submit a request for extension to the relevant unit of the Customs Headquarters in writing 7 days prior to the expiration of the period for placing the goods under the procedure
Step9	Goods can be stored in warehouse for up to 2 months and customs may extend it up to 1 month once
Step10	Matters related to the tax on goods placed in and out of the Customs bonded warehouse shall be resolved in accordance with Article 137.2-137.5 of the Customs Law and Article 37.1.1 of the Customs Tariff Law
Step11	Goods located in the Customs bonded warehouse shall be subject to another Customs clearance procedure when it is going to be released from warehouse
Step12	Overdue goods to be placed in the Customs bonded warehouse shall be resolved in accordance with Article 298.1 of the Customs Law.

NOTE

Simplified clearance shall be performed in accordance with Article 30.2 of the Customs Law when goods are entered into a Customs bonded warehouse from abroad or from a Customs bonded or free zone without passing through the Customs territory.
Goods specified in Article 142 of the Customs Law shall be placed in the Procedure.

Article 8. Check the customs price

8.1. The Customs shall verify the method of determining the Customs value and whether the declarant determined the Customs value correctly and objectively and shall make a decision.

8.2. If the documents provided by the declarant are not sufficient to check the Customs value and make a decision, the Customs may obtain additional information and documents from the declarant.

8.3. The Customs may determine the Customs value on the basis of factual information in a different way than determined by the declarant in the following cases:

8.3.1. If the documents used to determine the Customs value are not certified or the information reflected in it is inconsistent, incomplete or insufficient;

8.3.2. If the declarant failed to prove the accuracy of the Customs value and the Customs declared that the value determined by the declarant was unfounded.

8.4. In case specified in 8.3 of this Law, Customs and other taxes shall be imposed and paid by the declarant from the price determined by other methods of the Customs.

8.5. If the Customs determined the Customs value in accordance with Article 8.3 of this Law, the declarant may submit a written request to the Customs and obtain a written explanation.

8.6. If the declarant does not accept the Customs value determined by the Customs in accordance with Article 8.3 of this Law, the Customs shall re-establish the Customs value based on the value determined by the declarant. can be set.

8.7. If the Customs refuses to accept the complaint filed by the declarant specified in Article 8.6 of this Law, the declarant shall have the right to file a complaint in accordance with the Customs Law.

The declarant shall be responsible for the expenses incurred during the Customs value verification.

8.9. In case of change of Customs clearance procedure, the price determined by the Customs declaration placed in the first procedure chosen by the declarant for the movement of goods across the border of Mongolia shall not change.