View Procedure
| Procedure Name | Customs clearance procedure for return of goods to customs territory |
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| Description |
Required Documents
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No.
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Type of information
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Note
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1
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International trade contract, or invoice, international payment documents
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Documents necessary for declaration are reflected in Article 60.3 of Law on Customs and Article 3.1 of Annex 5 to Order No.A/40 of Customs and Taxation General Administration
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2
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Shipment documents, packing list, technical specification/documents
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3
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Certificate of origin
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4
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Licenses, permission, certificates issued by responsible agencies
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5
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If the goods are excluded from tax partially and/or fully, documents proofing it issued by responsible agencies
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6
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Laboratory testing results, if needed
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7
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Customs clearance documents submitted during export of the goods
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8
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Other necessary documents
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Process Steps
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Step1
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The declarant submits all necessary documents to Customs of Mongolia
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Step2
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The Customs reviews all documents. If necessary, customs ask more related documents
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Step3
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Declarant is responsible on validating goods are not changed and customs conduct inspection on it. If necessary, customs ask professional organization’s assessment report
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Step4
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Customs inspector stamps "Approved by customs of Mongolia" on declaration of goods in case of goods are not changed.
If goods exported permanently to abroad has changes, it shall be transferred to another customs clearance procedure. If goods are processed in abroad, customs determine customs valuation and levy taxes.
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Step5
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Customs repay tax paid during export of the goods under temporary export and/or export for processing goods
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Step6
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Return of the goods or transfer goods to another customs clearance procedure
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NOTE:
- Goods reflected in Article 109.1 of the Law on Customs shall be declared according to this customs clearance procedure.
- In order to declare goods under this clearance procedure, customs clearance codes should be used reflected in this procedure.
- If goods declared under this procedure are proven as Mongolian good, customs doesn’t levy customs tariff and tax.
- If changes except generic depreciation occurred to goods sent abroad, this goods have to be declared according to other relevant customs clearance procedures.
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| Category | Import |
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The following form/s are used in this procedure
This procedure applies to the following measures
| Name | Measure Type | Agency | Description | Comments | Legal Document | Validity To | Measure Class |
| Customs clearance approval to return of goods to customs territory | Permit Requirement | Customs General Administration | Customs clearance procedure of goods for return of goods to customs territory shall be used for declaration of goods reflected in Article 109.1 of the Law on Customs. If customs approve the declaration, customs inspector stamps "Approved by customs of Mongolia". | The Resolution A/40 of the Chairman of the Customs and Taxation General Administration approved this customs clearance procedure by its Annex 5 based on Article 79.7 of Law on Customs.
Keep in mind:
- Trader should use 600-641 customs codes under declaration for “Customs clearance procedure of goods for return of goods to customs territory”. So please find detailed information from Resolution A/40 of 2016. | Customs clearance procedures for import of goods | 31-12-2050 | Good |
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