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LAW OF THE KYRGYZ REPUBLIC
Aboutfree economic zones in the Kyrgyz Republic
(as amended on 31-12-2024)
Accepted by Jogorku Kenesh of the Kyrgyz Republic on December 11, 2013
This Law establishes the legal basis of activities of free economic zones, determines procedure
for their creation, establishment and change of borders, functioning, and also liquidations of free
economic zones in the Kyrgyz Republic.
Chapter 1. General provisions
Article 1. The terms and determinations used in this Law
1. In this Law the following terms and determinations are used:
1) the free economic zone (further - SEZ) - the part of the territory of the Kyrgyz Republic
determined by the legislation of the Kyrgyz Republic on which the mode of implementation of
economic activity by subjects of SEZ acts special (special legal);
2) special (special legal) the SEZ mode - set of the precepts of law setting the regulation mode
more favorable than the generally established mode of implementation of economic activity;
3) general directorate of SEZ - the governing body of SEZ created in form of business of
organization according to the procedure, established by this Law and other regulatory legal acts of
the Kyrgyz Republic;
4) the subject of SEZ - the legal entity, and also the branches (representations) registered (re
registered) by authorized state body and which underwent accounting registration in general
directorate of SEZ;
5) the register of subjects of SEZ - the list containing the information about the legal entities
who were registered state and accounting as the subject of the SEZ which lost or lost accounting
registration as the subject of SEZ.
2. Institutes, terms and determinations civil, customs, tax and other industries of the legislation
of the Kyrgyz Republic, used in this Law, are applied in that value in what they are used in these
industries of the legislation.
Article 2. Legislation on SEZ
1. The relations arising in connection with activities of SEZ and registration of legal entities as
subjects of SEZ are regulated by this Law, the tax legislation, the legislation of the Kyrgyz Republic
in the field of customs affairs, other regulatory legal acts of the Kyrgyz Republic, international
treaties which participant is the Kyrgyz Republic.
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1/32. If the international treaty which came in the procedure established by the law into force
which participant is the Kyrgyz Republic establishes other rules, than those which are stipulated by
the legislation about SEZ are applied rules of the international treaty.
Article 3. Purposes of creation of SEZ
SEZ are created for the purpose of assistance to social and economic development of the
Kyrgyz Republic and its certain regions (the accelerated development of regions), investment
attraction, creation and development of productions, transport infrastructure, tourism and the
sanatorium sphere and/or in other purposes determined in the law on SEZ.
Article 4. SEZ types
1. In the Kyrgyz Republic SEZ of functional type which is determined by the purposes of
creation of SEZ and nature of the activities planned in it, and also complex SEZ for realization of the
purposes and implementation of activities inherent to the SEZ different functional types can be
created.
2. In the Kyrgyz Republic to determine SEZ "Naryn" for the purposes of use of features of
customs procedure of free customs zone, stipulated in Clause 455 Customs codes of the Eurasian
Economic Union.
Article 5. The activities prohibited in SEZ
1. In SEZ the activities prohibited by the legislation of the Kyrgyz Republic are not allowed.
If other is not stipulated by the legislation the Kyrgyz Republic, the following types of activity
are also prohibited subjects of SEZ in the territory of SEZ:
1) development of mineral deposits, their production;
2) production and realization of excise goods, except activities of the companies performing
assembly, production and realization:
- the tobacco products classified under the TNVED code 2402, assessed by excise and the VAT
when importing to other territory of the Kyrgyz Republic by the subjects of SEZ registered till
2000;
- the nicotinocontaining products, one-time electronic systems of delivery of nicotine with
nicotinic liquid in one case, electronic cigarettes and similar individual electric evaporating devices
(electronic systems of delivery of nicotine) classified under code of TNVED 2404 and 8543 of 40
000 0 C the mandatory requirement of restriction of export for the territory of the Kyrgyz
Republic, waters, including the mineral and gassy, containing additives of sugar either another
edulcorant, or vkuso-aromatic substances under the TNVED code 2202, assessed by excise and the
VAT when importing to other territory of the Kyrgyz Republic by the subjects of SEZ conforming to
the requirements imposed to arrangement of the territory of SEZ of the Kyrgyz Republic, approved
by the Cabinet of Ministers of the Kyrgyz Republic and the confirmable act of authorized state body
in the field of customs affairs, the subjects registered as subjects of SEZ irrespective of registration
date as subjects of SEZ;
3) production, repair and realization of weapon and ammunition, production and realization of
the explosives used in case of production of weapon;
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2/34) production, conversion, storage, neutralization, realization of radioactive, nuclear and other
dangerous materials;
5) import, storage, production and realization of drugs, psychotropic substances, except for
their precursors used in the production purposes which import is performed according to the
legislation of the Kyrgyz Republic.
2. The Cabinet of Ministers of the Kyrgyz Republic has the right to determine other types of
activity which implementation is forbidden in the territory of SEZ.
Article 6. Conditions ofthe organization and functioning of SEZ
1. SEZ are created in specially allocated territories which are provided with customs control
and customs regulation of activities of subjects of SEZ according to requirements of the legislation
of the Kyrgyz Republic.
2. Requirements to arrangement of the territory of SEZ, including requirements to barrier and
equipment of perimeter of such territory system of video surveillance, are established by the
Cabinet of Ministers of the Kyrgyz Republic.
Requirements to providing the check mode in the territory of SEZ, including procedure for
access for persons to such territory, are established by the Cabinet of Ministers of the Kyrgyz
Republic.
The authorized state body in the field of customs affairs confirms compliance of barrier or
other conditions for customs control according to the legislation of the Kyrgyz Republic.
3. If other is not provided by this Article, in case of non-compliance with the conditions
provided by part 2 of this Article the general tax regime is applied to subjects of SEZ.
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