mn GB
Mobile menu

Customs clearance procedure

“Customs procedure” shall mean norms, conditions, and requirements set for Customs purposes determining the status of goods and means of transport crossing the Customs border. By choosing customs clearance procedure, it is possible to decide on placing of the goods, order to carry out customs clearance and control, customs duty rate levied upon the goods, and all other tax related issues.
Customs clearance procedure makes it possible to define the order of goods to cross the national border, condition to place goods and to use them either on or outside the customs territory, rights and responsibilities of the party choosing the procedure, and in certain cases additional requisites for the goods and the status of the party crossing the goods.

Classification of customs procedures:
- Importation
- Exportation
- Customs bonded zone
- Transit and transshipment
- Abandonment or destruction of goods
- Special procedures

Types of customs procedures:

Procedure of importation of goods shall have the following types: 

- Importation of goods for home use 
- Processing goods for home use 
- Temporary admission of goods for home use 
- Inward processing 
- Re-importation of goods

Procedure of exportation of goods shall have the following types:

- Outright exportation of goods
- Temporary exportation of goods
- Outward processing of goods
- Re-exportation of goods

Procedure of Customs bonded zones shall have the following types:
1. Customs bonded warehouse
Purpose: To provide companies with opportunities to find their market and time to pay customs duties and other taxes
2. Customs bonded manufacturing area
Purpose: To promote manufacturing in the priority areas and certain sectors of high importance for the national economy; to improve certain goods’ ability to compete in the global market.
3. Customs bonded exhibition area
Purpose: To set grounds for researching technological advancement and ordering them.
4. Customs bonded construction area
Purpose: To promote building construction of strategic importance to the Mongolian economy with construction materials from overseas
5. Duty-free shop
6. Customs special zone
Purpose: To promote certain sectors’ development; to implement advanced technology and equipment; to create pleasant environment for investment

Procedure of transit and transshipment shall have the following types: 

- International transit
- Domestic transit
- Transshipment.

Special procedures shall have the following types:
- Stores
- Goods for diplomatic representative offices and other organizations with diplomatic status across the customs border
- International post traffic
- Personal effects of traveler
- Free zone

Abandonment and destruction of goods procedure shall have the following types:
- Abandonment of goods;
- Destruction of goods
The regulation on implementation of Customs procedures, code for procedures, information and documents required under the selected procedure and requirements thereof is approved by the Director General of the Customs Headquarters.