1 TH
E CUSTOMS  LAW OF MONGOLIA  
/All a mendments are incorporated /  
2008- 05-20  Ulaanbaatar city 
SECTION  I 
BASIC  PROVISIONS  
CHAPTER ONE  
GENERAL PROVISIONS  
Article 1.  Purpose of this  Law  
1.1. The purpose of this Law is to regulate relations pertaining to  
implementation regulations on Customs clearance and control over goods 
and means of transport crossing the Customs f rontier of Mongolia, 
determination of  Customs proc edures, conditions  and requirements, 
establishment of  Customs system, Customs offices and rights and 
obligation s of Customs officials, complaints by an individual  against their 
decisions and settlements of such complaints by Customs or Customs 
officials . (This provision is revised and amended by the Law s of 18 
December 2015 , 21 July 2016 and 10 January 2020 ) 
Article 2. Customs Legislation  
2.1. Customs legislation of Mongolia shall consist of the Constitution 
of Mongolia1, the Law on Legal Status of the G eneral Administration of 
Customs and Taxation2, the General Law on Taxation3, this Law and the 
Law on Customs Tariff s and Customs Duties4 as well as other legal acts 
adopted in line with them . (This provision is amended by the Law s of 18 
December 2015  and 21 July 2016)  
1 Published in t he Parliament News Release No.1  of 1992  
2 Published in t he Parliament News Release No.1  of 2016  
3 Published in the Parliament News Release No.22 of 2008  
4 Published in t he Parliament News Release No.23 of 2008  
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- 3 - 2 2.2. If the provisions of International Treaties of Mongolia differ 
from those specified in this  Law, the former shall prevail.  
 
2.3. Notwithstanding the provisions of this Law otherwise may be 
provided for in regard to free zones of Mongolia . (This provision is added 
by the Law of 12 February 2015)  
     
Article 3. Definitions of Terms Used in this Law  
 
3.1. The terms used in this Law shall mean as it follows:  
3.1.1. the term “goods ” mean s all kind s of movable properties 
such as cargo, luggag e, personal belongings, currencies, securities, 
international postal items  (parcels), all kind s of power  (electricity) , live -
stock s, animals  and plants as well as means of transport other than those 
specified in 3.1.5 of this Law, crossing the Customs fron tier; 
3.1.2. the term “Mongolian goods” mean s goods produced in 
Mongolia other than the goods processed under the procedures  specified in 
99.1 of this Law or  foreign goods released for free circulatio n in the 
territory of Mongolia;  
3.1.3. the term “foreign  goods”  mean s goods other than those 
referred to in 3.1.2. of this L aw; 
3.1.4. the term “goods for free circulation ” mean s goods 
administered for use in the Customs territory of Mongolia with no restrictions 
imposed by the Customs legislation;  
3.1.5 the te rm “means of transport” mean s all modes of 
transport, including containers and carts, fuel and lubricants, spare parts 
thereof, carrying goods and passengers between countries and crossing the 
Customs frontier for a  period not more than 6 months;  
3.1.6. the term “carrier” mean s a person who is intending to 
transport goods across the Customs frontier or engaged in transportation in the Customs t erritory under Customs control; 
3.1.7. the term “Customs (Goods) declaration ” mean s a document 
containing informati on required by the Customs in conformity with the 
Customs procedure selected by the declarant;  
3.1.8. the term “declarant” mean s a person who declares to 
Customs goods or means of transport crossing the Customs frontier;  
3.1.9. the term “c rossing the Custo ms frontier” mean s 
importation into, transit on, or exportation, from the Customs territory, of 
goods and means of transport;  
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- 4 -  3 3.1.10. the term “Customs route” mean s a route especially 
approved by the relevant authority for the transportation of goods and 
means of transport under Customs control between the national frontier of 
Mongolia and the frontier Customs office as well as from one Customs office to another;  
3.1.11. the term “Customs control” mean s measures taken by 
the Customs to ensure enforcement of , and compliance with, the Customs 
legislation in the territory of Mongolia;  
3.1.12. the term “Customs clearance” mean s Customs complex 
formalities starting with the lodgment  of Customs (Goods) declaration  on 
goods and means of transport crossing the Custo ms frontier at the Customs 
and ending with Customs permission to release them after required examination and payment of Customs duties and other taxes;  
3.1.13. the term “Customs clearance procedure” mean s norms, 
conditions and requirements set for Customs purposes determining the 
status of goods and means of transport crossing the Customs frontier;  
3.1.14. the term “non -tariff r estriction ” mean s measures 
imposing prohibition on goods from the crossing the national frontier of Mongolia or crossing the nation al frontier of Mongolia upon the permission 
of the relevant authorities or imposing quantity restriction on goods and 
others;  
3.1.15. the term “f rontier Customs office” mean s a Customs 
office operating at the national frontier crossing point and at the International airport;  
3.1.16. the term “inland Customs office” mean s a Customs 
office other than that specified in 3.1.15 of this Law;  
3.1.17. the term “Customs bonded zone” mean s a Customs 
bonded warehouse, Customs bonded manufacturing area and Customs 
bonded exhibition site, Customs bonded construction site, Customs special 
zone and a duty -free shop ;  
3.1.18. the term “Customs examination area” (“Customs 
inspection zone”) mean s premises, warehouses, areas and zones specially 
designated for loading, unloadi ng, transshipment, storage of goods under 
Customs control or exercising of Customs control; and  
3.1.19. the term “Customs stakeholder” mean s the Customs  
and declarant, Customs broker, carrier, authorized owners of Customs 
temporary warehouse or bonded zone s or other entities such as b anks and 
insurance companies.  
 
Article 4. Customs  Territory and Customs F rontier 
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4.1. The territory of Mongolia shall be considered as a Customs 
territory.  
 4.2. The territories  of Customs bonded zone s and free zones  
establish ed in the territory of Mongolia shall be regarded as situated outside 
the Customs territory in terms of tariff and non -tariff restrictions . (This 
provision is revised by the Law of 12 February 2015 ) 
  
4.3. The national border  of Mongolia shall be considere d as Customs 
frontier.  
 4.4. The boundary line separating the Customs territory and the 
territories of Customs bonded zones established in the territory of Mongolia as well as Customs examination area (Customs inspection zone) boundary 
shall be considered  as Customs frontier.  
 
Article 5. Use of Information and Documents on Goods and Means of 
Transport Required for Customs C ontrol  
  
5.1. Information and documents on goods and means of transport 
required for crossing the Customs frontier in accordance with C ustoms 
legislation shall be submitted by the person concerned.  
 5.2. The Customs or Customs officials received the information or 
documents specified in 5.1 of this Law shall use them solely for the Customs purposes and not to disclose, use for personal purposes, or pass to a third party, 
except in those cases as specified in this Law.  
 
5.3. The issues concerning use or storage of confidential information 
regarding individuals and entities or state obtained by the Customs or Customs offic ials shall be gover ned by the Law on Confidential 
Information.  
 
CHAPTER TWO 
PRINCIPLE S APPLICABLE TO GOODS AND MEANS OF  
TRANSPORT CROSSING THE CUSTOMS FRONTIER  
 
Article 6. Principle s Applicable to Goods and M eans of Transport 
Crossing the Customs F rontier 
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6.1. Any person has a right to carry goods or means of transport 
across the Customs frontier freely in accordance with the conditions and 
rules specified in this Law  and International Treaties of Mongolia 
(hereinafter referred to  as the International Treaties ). 
 
6.2. Goods and means of transport shall not be used, possessed or 
disposed from  the entry until the release to the declarant or from the declared 
time until the exit from Mongolia, except in those cases specified in this Law.  
  
Article 7. Goods and Means of Tran sport Crossing Customs F rontier 
 
7.1. Goods and means of transport shall cross the national border of 
Mongolia through the border ports  (border crossing points) where there are 
Customs office s (Customs establishments) . 
 7.2. Goods or means of transport may, upon the permission of the 
Customs central administration , enter or leave the ter ritory of Mongolia 
through border crossing points other than  those specified in 7.1 of this Law. 
  
7.3. The permission specified in 7.2 of this Law shall be given under 
the following cisrcumstances:  
7.3.1. emergency caused by disaster or force majeure;   
7.3.2. provided for in the International Treaties of Mongolia;  
7.3.3. aid from other countries for the national defense 
purpose;  
7.3.4. other cases as specified in legislatio n. 
 
7.4. The Customs Central administration  shall appoint a Customs 
officer when goods or means of transport cross the national border in line 
with 7.3 of this Law.  
  
7.5. A declarant shall submit a request to the Customs Central 
administration  when the goods or means of transport cross the national 
border as specified in 7.2 of this Law.  Permission given by the competent 
authorities and a list of goods or means of transport shall be attached to the request.   
   
Article  8. Prohibition or Restriction Impose d on Goods from Grossing 
the Customs Frontier  
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8.1. The State Great Khural and the Government of Mongolia are 
entitled to impose prohibition and non -tariff restriction on goods crossing 
the national frontier of Mongolia respectively except those otherwise specified in this Law, indicating the classification codes of the goods in accordance with Harmonized Commodity Description and Coding System.  
  
8.2. Goods prohibited to be admitted to the national territory of 
Mongolia shall not be allowed to enter the Cu stoms territory.  
  
8.3. If the goods specified in 8.2 of this Law enters the territory of 
Mongolia, they shall be promptly sent back. In case of impossibility of such withdrawal, the goods shall be placed in Customs examination  area 
(Customs inspection zon e) or temporary warehouse for up to 3 days. If the 
individual or legal body fail to withdraw the goods, the Customs shall take measures in line with the rules on destruction of goods.  
 
8.4. Restricted goods except those which are subject to prohibition sh all 
be carried across the Customs frontier if they meet conditions and requirements 
specified in the legislation and international treaties.  
  
8.5. Goods prohibited to be exported by the legislation shall not be 
allowed to leave the Customs territory.  
 8.6. Prohibited goods shall not be allowed for transit unless specified 
otherwise in the International treaties.  
 
8.7. T he Customs Central administration  shall notify the public on 
goods subject to prohibition or restriction from crossing the Customs 
frontie r and location of frontier crossing point or the Customs and its 
timetable.  
 8.8. The individual and legal body shall be responsible for the expenses 
incurred in relation with the activities specified in 8.3 of this Law.  
 8.9. Smuggling or attempted smug gling of prohibited goods shall not 
be related to 8.3 of this Law.  
  
Article 9. Customs Clearance and Customs C ontrol  
  
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- 8 -  7 9.1. Goods and means of transport, which cross the Customs frontier 
shall be subject to Customs control and Customs clearance and the Cu stoms 
or Customs officials  shall have no right to impose requirements other than 
those specified in this Law.  
 
CHAPTER THREE 
INFORMATION AND CONSULTANCY ON CUSTOMS 
LEGISLATION  
 
Article 10. Obtaining Information on Verbal and W ritten Decisions 
Made by Cust oms or Customs  Officials  
  
10.1. Any individual or legal body has the right to obtain information 
or reasons and grounds of the written and verbal decisions and inactions 
made by the Customs or Customs officials  (hereinafter referred to as 
“decisions” ) violating human rights or legal interests of the former.    
  
10.2. The Customs or Customs officials  specified in 10.1 of this Law  
shall provide the individual or legal body with requested information promptly or within 3 working days, in writing or verball y.    
  
Article 11.  Informing the Public on Customs Legislation  
  
11.1. The Customs Central administration  is obliged to provide the 
parties involved in foreign trade and public with the information on the Customs legislation and other related legal acts , in an open manner free of 
charge.  
 11.2. The official text s of the Customs legislation and Cabinet decisions 
shall be published in the “Public Notice” bulletin (the Parliament News 
Release ) while o ther orders or decisions shall be published in the bullet in 
specified in 14.1 of the Law on L egal Status of Government Agencies . (This 
provision is deleted by the Law of 29 May 2015 effective since 1 January 2017 ) 
  
11.3. Provisions of 11.1 of this Law are also appli cable to 
amendments to the Customs legislation  and other decisions issued for its 
implementation . 
 
Article 12. Providing consultancy  
  
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- 9 -  8 12.1. The Customs shall provide any person or legal body with 
consultancy on the issues related to the Customs legislation and r egulation s 
on consultancy  shall be appr oved by the Director General of the Customs 
Central administration . 
  
12.2. The Customs shall not be responsible for the losses incurred as 
a consequence of providing consultancy not covered by such regulation 
specified in 12.1 of this Law or caused by lac k of knowledge on 
amendments to the Customs legislation and other related legal acts or 
omissions in publications.  
 
 CHAPTER FOUR  
CUSTOMS STATISTICS  
 
Article 13. Customs statistical data  
  
13.1. The Customs shall compile Customs statistics  for foreign tra de 
trend analysis, revenue collection and control over flow of goods crossing the Customs frontier.  
 
13.2. Data specified in 13.1 of the Law sha ll be compiled in line with 
the classification code and description according to the Harmonized 
Commodity Descri ption and Coding System.  
   
13.3. The Customs Central administration  shall create Customs 
Database based on the Customs (Goods) declaration  to compile Customs 
statistics specified in 13.1 of this Law.  
  
Article 14.  Types of Customs Statistics,  Data Compil ation 
Methodology  
  
14.1. The Customs shall compile the following types of statistics:  
14.1.1. foreign trade statistics by goods ; and  
14.1.2. administrative statistical data.  
  
14.2. Foreign   trade statistics by goods specified in 14.1.1 of this 
Law   sh all be compiled in accordance with the national methodology based 
on the methodology developed by the International Statistics and other 
organizations.   
  
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- 10 -  9 14.3. Methodology specified in 14.2 of this Law  shall be jointly 
approved by the Customs Central ad ministration  and National Statistics 
Authority.  
 
14.4. Methodology and indicators for compiling administrative 
statistical data specified in 14.1.2 of this Law  shall be approved by the 
Director General of the Customs Central administration  in accordance w ith 
Chapter 19.4 of this Law on Statistics.  
  
Article 15. Use of Customs Statistics  
 15.1. Foreign trade statistics by goods shall be used by the state 
organizations free of charge.  
 15.2. Foreign Trade Customs Statistics may be provided by the 
Customs at the request of individuals and legal persons  upon payment.  
  
15.3. The amount of payment specified in 15.2 of this Law shall be 
defined by the Director General of the Customs Central administration , not 
exceeding the expenses incurred in data compiling . 
 
 CHAPTER FIVE  
COMPLAINTS AGAINST DECISIONS OF THE CUSTOMS AND 
OFFICERS  (CUSTOMS  OFFICIALS)  
 
Article 16.  Right to Complain  
 
16.1. A declarant shall be entitled to make complaints against decisions 
made by Customs or Customs officials  when he/she considers  their human 
rights, freedom and legal interests have been infringed.  
 
Article 17.  Procedure s on Making Complaints and Timeframe  
  
17.1. A declarant shall make a complaint as follows:  
17.1.1. A complaint on the decision of a Customs officer shall be 
subm itted to a director or head of the Customs concerned.  
17.1.2. A complaint against a decision of the director or head of 
the Customs shall be submitted to the relevant superior Customs or Customs 
officials ; 
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- 11 -  10 17.1.3. A complaint against a decision of the supe rior Customs 
or Customs officials  shall be submitted to a court;  
 
17.2. A complaint against a decision of the Customs or Customs 
officials  may be filed within 30 days from  the date when a declarant it receives 
or becomes aware of the decision concerned.  
  
17.3 Where t he timeframe specified in 17.2 of th is Law is proven to 
be exceeded on well-grounded excuse, upon the request of the complainant , 
the extension may be permitted by the Customs or Customs  officials in line 
with 94.2 of the Framework Administrat ive Law . (This provision is 
amended by the Law of 4 February 2016 and the Law came into effect on 1 
July 2016 ) 
 
Article 18.  Form of  a Complaint  
 
18.1. A complaint against a decision of the Customs or Customs 
officials  shall be submitted  in writing.  
 18.2. A complaint specified in 18.1 of this Law shall meet 
requirements determined by the Article 10 of the Law on Settlement of Complaints concerning the state organizations or civil servants.     
 
18.3. The Customs or Customs officials  who are obliged to settl e the 
complaints made in line with 17.1.1 and 17.1.2 may ask the complainant to 
submit all required documents if necessary.  
 
Article 19. Consequences of Complaint  
 19.1. A lodged complaint against a decision of the Customs or Customs 
officials  shall not be a reason to discard that decision by the complainant.  
 19.2. When the Customs or Customs officials  addressing the complaint 
have sufficient ground to presume that the appealed decision is contrary to 
legislation of Mongolia or execution of the concerned  decision may cause 
substantial losses, they are entitled to suspend the execution of the decision 
appealed completely or partially.  
 
Article 20. Reasons to Reject a Complaint against a D ecision  
 
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- 12 -  11 20.1. The Customs or Customs officials  specified in 17.1.1  and 17.1.2 of 
this Law shall reject a complaint if:  
20.1.1. timeframe for filing a complaint has been expired and the 
complainant has not requested to extend the time;  
20.1.2. requirements specified in 18.1and 18.2 of this Law have 
not been met;  
20.1.3 a court decision on the issues raised by the complaint has 
been effective;                 
20.1.4. issues raised by the complainant are beyond the 
competence of the Customs;  
 
20.2. A decision on rejecting a complaint shall be made and notified 
to the complai nant in writing within 3 working days following the 
submission of the complaint, in case of rejection as specified in 20.1 of this 
Law.  
 20.3. A complainant may appeal to a court if he/she doesn’t accept a 
decision specified in 20.2 of this Law.     
    
Article 21. Withdrawal of Complaint and its Consequence  
 21.1. A complainant may withdraw and take back a complaint at any 
time.  
  
21.2. Withdrawal of complaint in accordance with 21.1of this Law 
shall not be a reason for rejecting a review of the concerne d complaint or 
imposing penalties on the Customs or Customs officials who  are found  
guilty.    
 
Article 22. Timeframe for Complaint Settlement  
  
22.1. A complaint submitted by a complainant in accordance with the 
Article 16 of this Law shall be settled by Customs within a period specified 
in th e Law on Settlement of Complaints Against  Government Bodies  or 
Civil S ervants.   
 
Article 23. Settlement of a C omplaint    
  
23.1. Customs or Customs official shall issue its decision on review  
of a complaint specifie d in 17.1 of this Law in writing in accordance with a 
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- 13 -  12 form approved by the Director General of the Customs Central 
administration . 
 
23.2. The decision specified in 23.1 of this Law shall contain the 
following details:  
23.2.1. name of the Customs settling t he complaint;   
23.2.2. surname, name and position of the Customs officer 
settling the complaint;  
23.2.3 surname and name of a complainant;  
23.2.4. complaint summary;  
23.2.5. complaint settlement detail;  
23.2.6. grounds for decision making;  
23.2.7. informat ion on a regulation to make complaint against a 
decision.  
 
23.3. The Customs or Customs officials  shall make the following 
decision after review of the complaint:  
23.3.1. to accept the decision made by Customs or Customs 
officials  and reject the complaint ;  
23.3.2. change or invalidate the decision made by Customs or 
Customs officials  completely or partially;  
23.3.3. in case if verbal decisio n or inaction of the Customs or 
Customs officials  is found to be unlawful, assign them to make an 
appropriate decisi on. 
 23.4. Timeframe for a decision execution in line with 23.3.2 and 23.3.3 
of this Law shall be determined and the Customs or Customs officials  shall be 
obliged to follow that timeframe.  
 
 SECTION  II 
CUSTOMS CLEARANCE  
 
CHAPTER SIX  
CUSTOMS CLEARANCE  
 
SUB -CHAPTER  ONE  
GENERAL PROVISIONS 
 
Article 24. Customs Clearance  
 
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- 14 -  13 24.1. Goods or means of transport crossing the Customs frontier  shall 
be cleared in accordance with the provisions of this Law.  
 
24.2. The goods shall be cleared regardless of the country of or igin, 
country of departure or country of destination.  
 
24.3. Taking into account the type of goods and means of transport 
crossing the Customs frontier, the Director General of the Customs Central 
administration  shall adopt regulation s on Customs clearance  in compliance 
with th is Law.  
 
Article 25. Place and Time for Customs Clearance  
  
25.1. The goods shall be cleared at the place where Customs is located 
during hours approved by the Director General of the Customs Central 
administration . 
 
Article 26. Custo ms Clearance F ee 
 
26.1. A service fee for Customs clearance approved by the Customs 
Central administration  shall be paid by a declarant.  
 26.2. The amount of the service fee for Customs clearance consistent 
with the cost incurred in delivery of service sp ecified in 26.1 of this Law 
shall be approved by the Director General of the Customs Central 
administration . 
 
26.3. The fee specified in 26.1 of this Law shall be collected to the 
state revenue.  
 Article 27. Information and Documents Required for Customs C learance  
  
27.1. A declarant shall be obliged to lodge to the Customs the 
documents and data, which are required for Customs clearance in accordance with the Customs legislation.  
  
27.2. The timeframe for the lodgement of the documents and 
information spe cified in 27.1 of this Law shall be approved by the Director 
General of the Customs Central administration .  
  
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- 15 -  14 27.3. In order to simplify and speed up the Customs clearance the 
Customs Central administration  may conclude agreements with the foreign 
Customs  administrations on mutual recognition of data and documents.    
  
27.4. The documents specified in 27.1 of this Law may be presented 
in a foreign language. If necessary,  a declarant shall be required by the 
Customs to provide the official translation.  
   
27.5. The original documents or their copies specified in 27.1 of this 
Law shall be required by the Customs and if necessary,  the documents shall 
be matched against the originals.  
  
27.6. The data or documents specified in 27.1 of this Law may be 
received by fax, electronic mail, data network of other organizations linked 
with the Customs /hereinafter referred to as data network/.  
  
27.7. A copy of the electronic data or documents shall be printed out 
and certified by a signature of the competent person.  
  
27.8. The electronic documents shall be considered as original 
documents.  
 
Article 28. Presence of a Declarant or his/her Representative at Clearance
  
28.1. The declarant or his/her representative shall be present at 
clearance.  
  
28.2. The Customs or Cus toms officials  may be assisted by a 
declarant or his/her representative in order to simplify the Customs clearance.   
 Article 29. Customs Expedite Clearance  
 29.1. The Customs expedite clearance shall be applied for goods as 
follows:  
29.1.1. relief goods  to recover losses and damages caused by 
disaster  or force majeure   
29.1.2. radio- active substances, toxic and dangerous 
chemicals, explosives;  
29.1.3. live -stock and animals;  
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- 16 -  15 29.1.4. international postal items;  
29.1.5. newspapers, periodic editions, mater ials for media,  
scientific and research materials;  
29.1.6. perishable goods requiring special storage conditions;  
29.1.7. donor organs or blood, blood products;  
29.1.8. other goods specified in a law. 
 
29.2. The goods specified in 29.1 of this Law shall be cleared upon 
agreed conditions to submit all needed Customs documents within a period 
specified by the Customs.  
 29.3. A guarantee on submission of clearance documents within a 
period specified by the Customs shall be made in writing by the declarant.   
 29.4. The Customs expedite clearance shall not be provided in the 
following cases:   
 
29.4.1. discrepancy occurs in Customs documents;  
29.4.2. differences in quantity and discrepancy in value of 
goods declared to the Customs;  
29.4.3. an offence record ag ainst Customs legislation on the 
declarant;  
29.4.4. a guarantee specified in 30.3 of this Law  has been not 
submitted;  
29.4.5. Customs duties and other taxes have been not paid or a 
guarantee on payment has been not issued in accordance with the relevant  
Law.  
 
Article 30. Customs Simplified Clearance  
 
30.1. Goods shall cross the Customs frontier under the simplified 
Customs clearance without lodgement of all the documents specified in this 
Law and with the request to fill -in some parts of the Customs (Goo ds) 
declaration . 
 30.2. Simplified Customs Clearance shall be applied in the following 
cases:  
30.2.1. For goods entering directly Customs bonded zones 
from  abroad not being in transit through the Customs territory;  
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- 17 -  16 30.2.2. For goods sent abroa d from the Customs bonded zones 
not being in transit through the Customs territory.  
 
SUB -CHAPTER TWO 
ENTRY OF GOODS AND MEANS OF TRANSPORT  
INTO THE CUSTOMS TERRITORY  
 
Article 31.  Entry of goods and means of transport into Customs 
territory  
  
31.1. Goods and means o f transport shall enter the Customs territory 
through the frontier established in accordance with the International Treaties.  
  
31.2. A frontier point for entry of the certain type of goods into the 
Customs territory shall be established in accordance wit h this Law and 
other related laws or the resolution by the Cabinet.   
 
Article 32. Measures Taken in case of Emergency or Force Majeure  
  
32.1. In case if transportation of goods and means of transport has been 
interrupted on the route to a destination due  to an emergency or force majeure 
shall be notified the nearest Customs office and to take measures to deliver to 
that place. In such circumstances the goods shall not be utilized or transferred 
to others without permission of Customs.  
  
32.2. In case of  situation as specified in 32.1  of this Law the goods and 
means of transport shall be prohibited to be used or transferred to other without Customs permission.  
 
32.3. The declarant shall be liable for the expenses incurred in taking 
measures specified in 32 .1 of this Law.  
 Article 33. Pre -arrival Notification of Goods or Means of Transport to the 
Customs  
  
33.1 A carrier shall notify to the Customs about the entry port for goods 
and means of transport and its final destination in advance.  
 
33.2. The carrier  shall inform the Customs as  goods or means of 
transport arrive at the Customs frontier.   
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- 18 -  17  
33.3. Means of transport having scheduled regular service for 
passengers shall be informed to the Customs one hour prior to their 
crossing the Customs frontier. 
 Article 34. Submission of Information  and Documents 
  
34.1. Upon arrival of goods and means of transport at the Customs 
frontier the carrier shall submit to Customs information and documents specified in the Article 35 of this Law indicating the mode of tran sport.  
  
34.2. In case the information and documents specified in Article 35 of 
this Law do not meet requirements, the carrier or declarant shall provide 
additional information.  
  
34.3. The carrier may submit to the Customs the information and 
documents specified in 34.1and 34.2 of this Law via electronic data network.  
 
Article 35. Information and Documents Required for Customs Clearance  
  
35.1. The carrier engaged in international road transportation  shall 
subm it to Customs the following documents:  
35.1.1 . certificate of vehicle;  
35.1.2. transport bills;  
35.1.3. trade documents.  
  
35.2. The following information shall be included in the documents  
specified in 35.1 of this Law : 
35.2.1. carrier’s name and address; 
35.2.2. national identity (nationality) of vehicle;  
35.2.3. country of departure and country of destination;  
35.2.4. name and address of consignor and consignee; 
35.2.5. name and address of seller and buyer;  
35.2.6. description or assortment and  quantity or volume  of 
goods , package types and markin g; 
35.2.7. whether non-tariff restriction applies to goods  or not .  
  
35.3. The carrier engaged in international air transportation shall submit 
to Customs the following documents:  
35.3.1. aircraft certificate;  
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- 19 -  18 35.3.2. general declaration;  
35.3.3. list of passengers’ names;  
35.3.4. cargo manifest;  
35.3.5. airway bill;      
35.3.6. list of foodstuff and other items to be consumed by 
passengers during the journey ; 
35.3.7. trade documents.  
  
35.4. The following information shall be included in the documents  
specified in 35. 3 of this Law:  
35.4.1. the aircraft national identity (nationality) and its owner;  
35.4.2. the flight number and routing;  
35.4.3. information regarding crew -members;  
35.4.4. description or assortment and quantity or volume of 
goods, package ty pes and marking;  
35.4.5. non -tariff restriction applied to goods or not.  
 
35.5. The carrier engaged in international rail transportation shall submit 
to Customs the following documents:  
35.5.1. delivery (consignment) notes; 
35.5.2. railway car shipping (c arriage) documents;  
35.5.3. railway  bills;  
35.5.4. trade documents.  
  
35.6. The following information shall be contained in the documents 
specified in 35.5 of this Law:   
35.6.1. name and address of consignor and consignee; 
35.6.2. the railway station s of departure, transit and destination;  
35.6.3. description or assortment and quantity or volume of 
goods, package types and marking ; 
35.6.4. container number .  
 
Article 36. Cargo Manifest  
  
36.1. Cargo manifest shall be issued on the basis of the documents 
specified in the Article 35 of this Law.  
 
36.2. Regulations on filling  in the cargo manifest  and its examination  
and registration  shall be approved by the Director General of the Customs 
central administration . 
G/VAL/N/1/MNG/1 
- 20 -  19  
Article 37. Unloading and Transshipment o f Goods  
  
37.1. Upon the lodgement of information and documents regarding the 
consignment to Customs by a carrier, the Customs shall make a decision  to 
unload or tranship  the goods in Customs examination area (Customs 
inspection zone) .  
  
37.2. The unloading or  trans -shipment of goods in Customs territory 
shall be performed in accordance with 25.1 of this Law.  
 37.3. Where  it is necessary , the permission on  unloading or 
transshipment of goods in a  place or time other than those specified in 37.1 
and 37.2 of this Law shall be taken from  the Customs.  
  
SUB -CHAPTER THREE  
CARRIER 
 Article 38. A Carrier and its Obligations  
  
38.1. A carrier shall , under Customs control,  transport the goods in 
accordance with provisions of this Law. 
 
38.2. The carrier shall be obliged  to: 
38.2.1.  comply with  requirements specified in this Law  for 
transportation of goods under Customs control;  
38.2.2. not to load, unload, transship or transfer the goods 
without Customs permission;  
38.2.3. not to carry separately  the goods having one t ransport  
document or one consignment note  while they are under Customs control;  
38.2.4. not to use the means of transport as a concelament 
place  for smuggling goods or not to provide any opportunity for doing so;  
38.2.5. provide the Customs with all inform ation r egarding 
means of transport and  afford expert assistance to a Customs Officer;  
38.2.6. keep the goods intact not to cause any changes, ensure  
safety of the identification marks placed for Customs purposes;  
38.2.7. provide Customs in advance w ith the  required 
information on goods intended  to cross the national border  prior to crossing 
the Customs frontier;  
G/VAL/N/1/MNG/1 
- 21 -  20 38.2.8. if the goods are examined on board the means of  
transport in its motion, provide Customs officers with the proper working 
conditions and le t them ride that means of transport free of charge;       
38.2.9. return the means of transport through the Customs 
frontier within the scheduled time;  
38.2.10. oth er obligations specified in a legislation . 
 
38.3. International air or railway carriers speci fied in 35.3. and 35.5. 
of this Law shall be linked online with th e Customs data network .   
 
SUB -CHAPTER FOUR  
TEMPORARY STORAGE  OF GOODS  
 
Article 39. Temporary Storage  of Goods  
   
39.1. Goods shall be stored in the temporary warehouse s from the 
time as the y come under Customs control until placement of goods under 
Customs Clearance Procedure with no tariff or non -tariff restrictions 
applied.   
  
39.2. A declarant may obtain information from the Customs 
regarding to the goods during the period specified in 4 4.1 and 44.2 of this 
Law.   
 
Article 40. Temporary Warehouse s  
  
40.1. Temporary warehouses may be closed premises or open area.  
  
40.2. Temporary warehouses shall be considered as Customs  
examination  areas  (Customs inspection zones) . 
  
Article 41. Types of Temporary W arehouses  
  
41.1. Temporary warehouses shall have the following types:  
41.1.1. open to any person, i.e., public;  
41.1.2. used solely by one or several specified entities or 
organization s, i.e., private . 
 
G/VAL/N/1/MNG/1 
- 22 -  21 41.2. G oods requiring special storage  facilities shall be placed in  
such temporary warehouse s furnished  with the required facilities 
(equipment).  
 
Article 42. Storage of Goods in Temporary Warehouse s  
  
42.1. The goods crossing the Customs frontier shall be placed into 
the temporary warehouse s by the decision of Customs.  
 
42.2. Goods placed in Customs examination  areas  (Customs 
inspection zones) shall be transferred to the temporary warehouse s after 3 
days when  the Customs procedure was not selected.  
  
42.3. Goods seized or detained in accorda nce with the relevant 
legislation may be stored in the temporary warehouse s. 
 
Article 43. Documents Required for Introducing  Goods in to the 
Temporary Warehouse s 
  
43.1.  The goods shall be placed in the temporary warehouse s on the 
basis of cargo manifest an d its accompanying documents . 
  
43.2. The documents specified in 43.1 of this Law  may be submitted 
through the data network  (internet or online).  
 Article 44.  Storage Duration  
  
44.1. Goods shall be stored in the temporary warehouses for a period 
of up to 2 months.  The Customs may extend this period once by up to 1 
month.  
 44.2. Perishable or hazardous goods shall be stored for a period of up 
to a week. The Customs may  extend this period once by up to a week.  
  
44.3. T ime for  temporary storage of goods be gins (is counted) from 
the date of their introduction into or transfer to  the temporary warehouse s.
  
44.4. Durations  specified in 44.1 and 44.2 of this Law shall not be 
applied to the goods specified in 42.3 of this Law.   
 
G/VAL/N/1/MNG/1 
- 23 -  22 Article 45. Operations allowed f or Goods Kept in the Temporary 
Warehouse  
  
45.1. Handling operations or maintenance services may be allow ed 
by Customs provided that the safety of goods stored in temporary 
warehouse and their containers or pack ages is secured . 
  
45.2. A declarant may chec k the goods and take a probe (test), taste 
(specimen) or sample  upon permission of Customs p rior to the Customs 
clearance.  
 
Article 46. Spoiled, Broken or  Damaged Goods  
  
46.1. Goods w hich have been spoiled, broken or damaged as a result 
of an emergency case such as an unexpected disaster or force majeure 
while being kept in the temporary warehouse s shall be cleared by Customs 
as such when proved so by the relevant documents of the authorized 
organization .  
 Article 47. To Consider Goods as Being Stored  in Temporary 
Warehouse s 
  
47.1. The goods under Customs control , which needs particular 
storage facilities,  may, upon the Customs permission , be held by a 
declarant. In such case, the goods concerned shall be treated as being kept 
in the Customs temporary war ehouse.  
  
47.2 Goods specified in 47.1 of this Law  shall not be transferred to a  
third person.  
  
47.3. The Customs shall , in order to issue a permission to store goods 
in accordance with 47.1 of this Law, shall require the security in respect of 
the payme nt of duties and taxes in compliance  with the Law on Customs 
Tariffs and Customs Duties . 
 Article 48. Requirements for Temporary Warehouses  
  
48.1. A temporary  warehouse shall meet the following conditions 
and requirements:  
G/VAL/N/1/MNG/1 
- 24 -  23 48.1.1. to ensure  (normal) condi tions to carry out  Customs 
control;   
48.1.2. to be equipped with facilities for loading, unloadin g 
and transshipment of goods, have accommodated  (built) Customs control 
equipment, platform and  access road as well as electricity, water supply and 
sewage system s and connected with tele communication networks;    
48.1.3. to warrant working conditions for Customs officer;  
48.1.4. to have security, alarm or signal system;  
48.1.5. to be not possible  for strangers to have an access to the 
warehouse s. 
 
Article 49.  Permission (License) for Running (Operating) a Temporary 
Warehouse  
 
49.1. T he Customs central administration  shall issue a permission  
(license) to run (operate) a temporary warehouse with a valid period of  one 
year to a legal person of Mongolia and make  the public  notice .   
  
49.2. The period specified in 49.1 of this Law may be extended by 
another one year consecutively . 
  
49.3. The authorized owner of a tempora ry warehouse shall be 
obliged : 
49.3.1. to run the temporary warehouse in line with conditions 
and requirements specified in 48.1 of this Law;   
49.3.2. to keep a record of the stored goods and submit reports 
to Customs on the movement of goods;  
49.3.3. to place goods in or out of warehouse  with Customs 
permission;  
49.3.4. not to change the goods, their  packages and seals with out 
Customs permission;  
49.3.5. load, unload, transship and release goods stored  with 
Customs  permission;  
49.3.6. to store goods sorting or order ing according to their 
types or categories ; 
49.3.7. to inform the declarant about storage expiration day at 
least 5 working days  before  its expiration . 
49.3.8. to compensate or reimburse the losses caused by 
his/her  own fault.  
 
G/VAL/N/1/MNG/1 
- 25 -  24 Article 50. Suspension and  Termination of Permission to Run (Operate) a 
Temporary W arehouse  
 
50.1. If the condition s and requirements specified in 48.1 of this Law are 
not met or the obligations specified in 49.3 of this Law are failed  to be fulfilled , 
permission to run (operate) a temporary warehouse shall be suspended for a 
period up to 3 months by the Customs centra l administration  for elimination of 
faults.  
  
50.2. Permission for running (operating) temporary warehouses shall 
be terminated in the following cases : 
50.2.1. the authorized owner (operator) requests to do so; 
50.2.2. faults were not eliminated within th e given period 
specified in 50.1 of this Law ;  
50.2.3. conditions and requirements specified in 48.1 and 
obligations specified in 49.3 of this Law  have repeatedly  not been met;    
50.2.4. the authorized owner (operator) as a legal person is 
liquidated  or the temporary warehouse is handed over to other  person;  
50.2.5. no action was taken within 6 months after issuance of 
the permission;  
50.2.6. the permission had expired but there was no request 
made for its extension.  
 50.3. Goods stored in the temporary  warehouse shall be transferred 
under the control of the Customs to other temporary warehouse within 3 
working days since the authorization is terminated.  
  
50.4. A decision on termination of the authorization to run (operate) 
temporary warehouse shall be made by the Director General of the Customs 
central administration  and informed to the public. 
  
SUB -CHAPTER FIVE  
EXPORTATION OF GOODS AND MEANS OF TRANSPORT  
FROM THE CUSTOMS TERRITORY  
 Article 51. Ex portation of Goods and Means of Transport from the 
Cust oms Territory  
 
G/VAL/N/1/MNG/1 
- 26 -  25 51.1. Goods and means of transport shall be exported from the 
Customs territory through a border  crossing point established in accordance 
with the International Treaties.  
  
51.2. A border crossing  point for exportation of certain type of go ods 
may be established in accordance with provisions of this Law  and other 
related laws or the Government decision . 
     
Article 52. Submission of Documents and Information  
  
52.1. Upon departure of goods and means of transport, the carrier shall 
submit t o Customs the information and documents specified in Article 35 of 
this Law.  
  
52.2. In case if the information and documents specified in Article 35 
this Law are not adequate , the carrier shall provide additional information.  
    
Article 53. Loading Goods  to Means of T ransport  
  
53.1. Based on Customs (Goods) declaration  and Customs clearance 
documents, the Goods intended for exportation from Customs territory shall be 
loaded under Customs control (supervision) after Customs examination  being 
carried out .  
  
53.2. The loading of goods shall be performed in Customs 
examination area (Customs inspection zone) during Customs working 
hours.  
  
53.3. In case w here the loading should take place in places other than 
those specified in 53.2 of this Law , a permission  shall be taken  from  
Customs.  
 Article 54. Exportation of Goods through  the National Border  
  
54.1. A Carrier shall transport the goods  and means of transport to be 
exported through the national border,  under Customs control and without 
changes in identifi cation marks placed for Customs purposes;  
  
G/VAL/N/1/MNG/1 
- 27 -  26 54.2. Goods specified in 54.1 of this Law should not be subjected to 
any change except deterioration or loss occurred during their normal 
transportation.   
  
54.3. In case where  goods and means of transport to be  exported from 
Customs territory has been interrupted from crossing the national border  due to 
unexpected circumstances or in case of emergency such as  force majeure  there 
should be taken measures so that they are delivered to the nearest Customs 
office an d in such circumstances the goods shall not be transferred to others 
without Customs  permission.  
 
SUB -CHAPTER SIX  
DECLAR ATION OF  GOODS  
 
Article 55. Declaration of G oods to Customs  
  
55.1. A declarant shall declare goods crossing the Customs frontier to 
Customs in compliance with this Law.  
 
55.2. The goods crossing   the Customs fro ntier may be declared by the  
following  ways :   
55.2.1. in writing;  
55.2.2. via a data networking system  (online);  
55.2.3. verbally,  by a traveller concerning his/her  personal 
effects or by a declarant about  international postal items;  
55.2.4. as for traveller , by choosing a red or green channel  or 
by his/her actions . 
  
55.3. A declarant shall declare the goods specified in 55.1  of this Law 
according to  a Customs (Goods) declaratio n form.  
  
55.4. A complete Customs (Goods) declaration  may be lodged 
through a network (online) retroactively . 
 
55.5. T he Customs (G oods ) declaration form and instructions on how 
to complete and examine it shall be adopted by the Director General of the 
Customs central administration . 
  
55.6. The Customs (Goods) declaration form shall be in conformity 
with an international standard  form.  
G/VAL/N/1/MNG/1 
- 28 -  27   
55.7. The data contained in the Customs (Goods) declaration shall be 
sufficient for implementation of Customs legislati on, compil ation of  Customs 
statistics and imposi tion of  Customs duties and other taxes.  
   
55.8. The Customs (Goods) declaration form shall be completed in 
Mongolian.  
  
55.9. Personal effects and other goods of the incoming (inbound) and 
outgoing (outbound ) traveller or crew member shall be declared by way of 
using traveler’s declaration form.  
 
Article 56. Declaration  of Goods in a Single Consignment  (One 
Shipment)  
  
56.1. The goods dispatched by one consigner to one consignee with 
the separate bills of lad ing having  the same description, falling under  the 
same classification code and having  the same country  of origin , when 
shipped or received the same day,  shall be considered as a single 
consignment (one shipment) and may be cleared using one Customs  
(Goods ) declaration form.  
  
56.2. If a complete set of equipment or machinery , due to 
transportation capacity , is shipped  separately, it may be considered as a 
single consignment  (one shipment).  
  
56.3. Different kind of goods shipped by one means of transport  may, at 
the request of a declarant, be declared  in the name of one representative goods 
which has the highest tariffs  if the  goods  fall under the same heading of the 
Harmonized Commodity Description and Coding System . In such case , the 
documents containing descriptions, quantities and values of other goods shall 
be attached to the Customs (Goods ) declaration.  
 Article 57. Declarant’s Rights and Obligations  
 57.1. A declarant has the following rights:  
57.1.1. to choose or change a Customs procedure;       
57.1.2. to check  and weigh the goods prior to the ir declar ation in 
order to declare them accurately (objectively) ; 
G/VAL/N/1/MNG/1 
- 29 -  28 57.1.3. upon the permission of the Customs, to take a probe (test), 
taste (specimen) or sample of the goods under  the Customs control;  
57.1.4. to be present during the Customs control and examination  
conducted by Customs or Customs officials  and at a time of taking samples 
and specimens of the goods;  
57.1.5. to get acquaint ed with the accredited  laboratory analysis 
or test results conducted by the Customs;  
57.1.6. to send information and documents via data network 
(electronically) ; 
57.1.7. other rights specified in this Law.  
  
57.2. The declarant shall be obliged to:  
57.2.1. be responsible for the accuracy of data (information) 
provided according to  the Customs (Goods) declaration  and pay the 
Customs duties and taxes or provide security for their payment;  
57.2.2. complete Customs (Goods) declaration form and 
provide Customs with the required information  and documents;  
57.2.3. prepare  Customs (Goods) declaration and 
accompanying documents of the goods in a complete form provided for in  a 
Law and submit them Customs ;    
57.2.4. let the declared goods to be examined by Customs;  
57.2.5. load, unload  or unpack the goods in the Customs 
examination area (Cus toms inspection zone)  or move the means of 
transport with the permission of the Customs;  
57.2.6. prevent from committing Customs offences;  
57.2.7. return the temporarily admitted or temporarily exported  
goods and means of transport within the time period s pecified in this Law 
or place them under other Customs procedure if the re -exportation or re -
importation is not possible ; 
57.2.8. other obligations specified in this Law.  
 
Article 58. Timeframe for Lodgement of a Customs (Goods) Declaration  
 58.1. A declar ant should submit a  Customs (Goods)  declaration to 
Customs within a timeframe  specified in 25.1 of this Law . This timeframe shall 
be also applied to the Customs (Goods) declaration, information and 
documents lodged through a data network  (electronically) . 
   
G/VAL/N/1/MNG/1 
- 30 -  29 58.2. A declarant shall declare goods while they are  in the Customs 
examination area (Customs inspection zone) or Customs temporary 
warehouse.               
 
58.3. Customs shall extend  timeframe for lodgement of Customs 
(Goods) declaration in accordance with provisions 44.1 and 44.2 of this Law 
once at the request of the declarant if there  is a sufficient ground for that.  
                     
Article 59. Advance Declaration (Pre-arrival Processing) of Goods  
 
59.1. A foreign goods once shipped in a country  of departure  may be 
declared in advance before their arrival in the Customs territory of Mongolia 
(before they admi tted through the national border of Mongolia) or before their 
shift from frontier Customs supervision to inland Customs  supervision.  
  
59.2.  Customs should require c opies of the accompanying documents  of 
goods specified in 59.1 of this Law and then check t he copies against  their 
originals upon arrival of the goods.  
 
Article 60. Other Documents Required for Declaration  of Goods  
  
60.1. A declar ant shall provide Customs with a ccompanying 
(supporting) documents as attached to the Customs (Goods) declaration.  
  
60.2. Customs shall require accompanying (supporting) documents  to 
the extent needed for implementing  its full power and meet ing 
requiremen ts of Customs legislation . 
  
60.3. A declarant shall, in order to prove the accuracy of data in the 
Customs (Goods) declaration , provide Customs with following documents :   
60.3.1. foreign trade contracts  or commercial invoice;  
60.3.2. bill of lading;  
60.3.3. permission  or licences  required for goods subject to non-
tariff restrictions;  
60.3. 4. conclusions (expertise document ) made by a Specialized 
Inspection Agency for goods so required specifically by law ; (This provision  
is revised by the Law of 28 Decemb er 2012 ) 
60.3. 5. documentary evidence of origin when required by a 
competent person in accord ance with the International Treaties of Mongolia . 
(This provision is added by the Law of 3 December 201 5) 
G/VAL/N/1/MNG/1 
- 31 -  30  
Article 61. Acceptance of a Customs (Goods) declaration  
  
61.1. The registration of a Customs (Goods) declaration  and 
accompanying (supporting) documents  by Customs or Customs official shall 
be considered as acceptance of declaration by Customs.  
  
Article 62. Amendments or changes to a Customs (Goods) declarati on 
  
62.1. A request by declarant to amend or change the Customs (Goods) 
declaration  shall be made in writing.  
  
62.2. Customs may permit to amend or change the Customs (Goods) 
declaration  in the  follow ing cases : 
62.2.1. data provided in the Customs (Goods ) declaration  is 
incomplete;   
62.2.2. examination of goods by Customs has not started by the 
time when the declarant makes a request to Customs to amend  or change the 
Customs (Goods) declaration ;  
62.2.3. amendments or changes to be made to the Customs 
(Goods) declara tion will not affect  the amount  of Customs duties and other 
taxes payable or non- tariff restriction  measures ;  
 
62.3. Customs or Customs officials shall refrain from completi ng 
Customs (Goods) declaration  or making amendments or changes to it at their 
own initiative s or upon request or instruction of other  persons .  
 Article 63. Customs (Goods) Declaration check  
  
63.1. Customs or Customs officials  shall check a  Customs (Goods) 
declaration immediately upon its acceptance in the  following way:  
63.1.1. whether the documents required according to  the 
Customs procedure are complete and valid;  
63.1.2. whether the data in the Customs (Goods) declaration  or 
accompanying (supporting) documents  is true and accurate, objective  and 
consistent ; 
63.1.3. whet her the assessment of Customs duties and other 
taxes is accurate.  
 
Article 64. Withdrawal of a Customs (Goods) Declaration  
G/VAL/N/1/MNG/1 
- 32 -  31   
64.1. A declarant may, in order to change Customs procedure, withdraw 
a Customs (Goods) declaration prior to a placement of goods u nder any 
Customs procedure. In such case, a request shall be made  in writing.  
 
64.2. Customs shall review  the request specified in paragraph 64.1 of 
this Law within 3 working days and reply in writing whether the request is 
accept ed or not. In case of rej ection, reason s for rejection should  be 
mention ed. 
 
64.3. When the request specified in paragraph 64.1 of this Law is 
accepted  by Customs,  the declarant again shall declare the goods  in 
accordance with newly selected  procedure within 3 working days . 
 
Artic le 65. Invalidation  of a Customs (Goods) declaration  
  
65.1. Customs shall invalidate a  Customs (Goods) declaration  in the 
following cases :  
65.1.1. the goods declared in advance  did not enter or leave 
the territory of Mongolia due to the circumstances  occurred  beyond the 
declarant ’s control ;      
65.1.2. A request of the declarant to change the Customs 
procedure is accepted  by Customs . 
 
SUB -CHAPTER SEVEN  
CUSTOMS BROKER  
 
Article 66. Customs Broker  
  
66.1. Customs clearance of goods and means of transport intended to 
cross the Customs territory of Mongolia may be performed  by a Customs 
broker on a contractual basis.  
 66.2. A Mongolian legal person to act as a Customs broker should 
have a special  permission (license) and such permission (license)  is issued  
by the Cabinet member responsible for Customs matters.  
 
66.3. A legal person specified in 66.2 of this Law may run Customs 
brokerage in a specifi c territory or by a specific  type of goods.  
 
G/VAL/N/1/MNG/1 
- 33 -  32 66.4. The special permission (license)  specified in 66.2 of this Law 
shall not be transferred  to others. 
 
Article 67. Requirements for Running Customs Brokerage  Activities  
 
67.1. The legal person to act as a Customs broker  shall meet the 
following requirements:  
67.1.1. not to have outstanding debt of taxes;  
67.1.2. to be financially solvent to run Customs Broker age 
activities ; 
67.1.3. to have not less than two Customs registered  
specialists;   
67.1.4. to have set up a risk fund to pay Customs duties and 
other taxes  on behalf of a declarant or prevent  (avoid) possible losses in 
ensuring  securities issued for their payment.  
 67.2. The amount of assets to be kept in the fund specified in 
paragraph 67.1.4 of this Law shall be approved by the Director General of 
the Customs central administration  taking into account  the volume of goods 
covered by the brokerage operations . 
 67.3. Customs shall keep control over activities of Customs Broker 
and Customs registered  specialist and regulations on control over Customs 
broker age operations shall be approved by the Director General of the 
Customs central administration . 
 Article 68. Customs Registered  Specialist  
 68.1. An individual who met criteria set by t he Customs central 
administration  shall be award ed a certificate  of a  Customs registered  
specialist.  
 68.2. For the purposes of assessi ng actions and level of professional 
skills  of the Customs registered  specialists , the Customs central administration 
shall conduct an examination (accreditation/attestation) every two years . 
 68.3. The certificate of the Customs registered  specialist shal l be 
considered to be invalid  for the following  reasons:  
68.3.1. it was established that a crime was committed by him/her 
and a court ruling came into force;  
G/VAL/N/1/MNG/1 
- 34 -  33 68.3.2. he/she had been violating Customs legislation repeatedly;  
68.3.3. it was established that the certificate of the Customs 
registered specialist  was obtained by way of filing fraudulent documents;  
68.3.4. he/she had failed th e examination (accreditation/  
attestation) specified in 68.2 of this Law.  
  
Article 69. Rights and Obligations of a Custom s Broker 
 
69.1. In addition to  those specified in 57.1 of this Law , the Customs 
broker has a right to obtain timely information from Customs on amendments  
to the Customs legislation.    
  
69.2. In addition to  those specified in 57. 2 of this Law , the Custom s 
broker  is obliged:   
69.2.1. to conclude a contract to represent a declarant at the 
Customs clearance;   
69.2.2. to get involved in Customs operations  through its 
Customs registered specialist;  
69.2.3. to keep  record s and prepare reports on Customs 
broker age operations  and provide Customs with them;  
69.2.4. to inform Customs every time of changes  to 
information submitted to Customs when obtain ed the special permission 
(license) specified in 66.2 of this Law;  
69.2.5. not to disclose the declarant’s confiden tial information or 
use it unlawfully;  
69.2.6. to provide Customs with information of goods intended 
to cross the national border before 10 days . 
 
Article 70. Issuance, Suspension or Invalidation  of Special Permission 
(License) to Run Customs Brokerage Activities 
 70.1. The special permission (license) to  run Customs broker age 
activities shall be given for a period not less than 3 years.       
 
70.2. An applicant requesting a special permission (license)  to run 
Customs broker age activities shall , in additio n to those specified in 11.1.1-
11.1.4 of the Law on the Special Permission for Economic Operation s, submit 
to Customs the following documents : 
G/VAL/N/1/MNG/1 
- 35 -  34 70.2.1. reference  letters  or certificates given by the relevant  
authorities proving that the requirements specified in 67.1 of this Law  are 
met; 
70.2.2. clean records from the Customs and police authorities 
proving that the Customs legislation has not been violated ; 
70.2.3. a request to run Customs broker age activities by a 
specific business  type, in a specific field  or within  a specific territory.  
 
70.3. If the request specified in  70.2.3 of this Law  is made , the type 
of business should be indicated in a  certificate of special permission 
(license) . 
 70.4. If the holder of the special permission (license)  to run Customs 
broker age activities no longer  meets the requirements specified in 67.1 of this 
Law or fails to fulfill the obligations specified in 69.2 of this Law, the brokerage permission (license)  shall be suspended for up to 3 months by the 
Cabinet member respon sible for Customs matters upon the proposal made by 
the Customs central administration . 
 70.5. If the  non-compliance is not corrected within the period  specified 
in 70.4 of this Law or the Customs legislation is violated  twice or more time , 
the authorizati on to run Customs broker age activities shall be invalid ated by 
the Cabinet member responsible for Customs matters upon the proposal made 
by the Customs central administration . 
 70.6. Other relations  concerning issuance , invalid ation, extension and 
suspensi on of the special permission (license)  and control over the license 
holder’s  activities  and which are not regulated by this Law shall be governed 
by the Law on the Special Permission for Economic Operations . 
 
SUB -CHAPTER EIGHT  
RELEASE OF GOODS DECLARED TO CUSTOMS  
 Article 71. Grounds  for Release of Goods  
  
71.1. Customs shall release the goods if:  
71.1.1. documents required for Customs procedure are 
complete;   
71.1.2. conditions and requirements for the placement of 
goods under selected Customs procedure a re provided;    
G/VAL/N/1/MNG/1 
- 36 -  35 71.1.3. Customs duties and taxes are paid or security for 
payment is provided  in accordance with the Law on Customs Tariff and 
Duties;  
71.1.4. Customs control and examination are conducted to 
match the Customs (Goods) declaration ;  
71.1.5. no Customs offences were detected during the Customs 
control and examination as specified in 71.1.4 of this Law.  
 
Article 72. Release of goods subject to Customs control  
  
72.1. The following goods shall be released conditionally to be 
subject to  Customs control:  
72.1.1. goods temporarily admitted or exported;  
72.1.2. goods admitted to the Customs bonded zone;  
72.1.3. goods brought into free circulation with total or partial 
relief from Customs duites and other taxes;   
  
72.2. Goods specified in 72.1.1 a nd 72.1.3 of this Law  shall be 
brought for designated use in the Customs territory.    
 
SECTION  III 
CUSTOMS PROCEDURES  
 
CHAPTER SEVEN  
CUSTOMS PROCEDURE  
 
SUB -CHAPTER ONE  
GENERAL PROVISIONS 
 
Article 73.  Selection of a Customs procedure  
  
73.1. The declaran t shall choose a Customs procedure.  
  
 
Article 74. Placement of Goods under a Customs procedure  
  
74.1. The declarant shall place goods, upon the permission of the 
Customs, under his/her selected Customs procedure if its conditions and 
requirements are met . 
  
G/VAL/N/1/MNG/1 
- 37 -  36 74.2. The date of the goods placed in the Customs procedure shall be 
the same date of goods released or the date of crossing the Customs 
frontier.  
  
74.3. Goods shall be placed in Customs procedure upon lodgment of 
documents as follows:  
74.3.1. manifes t for procedures specified in 79.4.1. and 79.4.2 
of this Law;  
74.3.2. Customs (Goods) declaration  form for other 
procedures except  those specified in 79.4.1. and 79.4.2 of this Law. 
 
Article 75. Data and Document Required for Customs Procedure  
  
75.1. The Customs and officials shall request data and documents 
needed for selected Customs procedure except those specified in 60.3 of this Law. 
  
75.2. Additional data shall be required if the data and documents 
received as specified in 75.1. of this Law do not m eet the requirements.  
  
75.3. A declarant shall submit relevant documents unless the goods 
in the selected procedure are subject to non -tariff restrictions except those 
prohibited to be carried across the national border of Mongolia  or those 
subject to ful l or partial relief from the Customs duties and other taxes.  
 
Article 76. Guarantees Needed for Customs Procedure  
  
76.1. A declarant shall pay Customs Duties and Other Taxes  levied 
on the goods carried across the Customs frontier in accordance with Custom s procedure or provide guarantee to ensure payment of Customs 
duties and other taxes as specified in this Law on Customs Tariff and Duties.  
  
76.2. Goods temporarily imported to or temporarily exported from 
the Customs territory shall be re -exported or re- imported if the 
requirements and conditions specified in this Law are met. 
  
76.3. In case if the goods specified in 76.2. of this Law are re-
exported or re- imported, Customs Duties and Other Taxes  previously paid 
shall be refunded.  
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- 38 -  37  
Article 77.  Terminati on of Placement in the Procedure  due to 
Occurred Customs Offence  
 77.1. If the goods placed in the Customs procedure are detained or 
seized due to occurred Customs offences, the placement in the Customs 
procedure shall be terminated.  
 
SUB -CHAPTER TWO 
CUSTO MS CLEARANCE  PROCEDURES  
 
Article 78. Classification of Customs Clearance Procedures  
  
78.1. Customs clearance procedure shall be classified as follows:  
78.1.1 importation;  
78.1.2. exportation;  
78.1.3. customs bonded zone;  
78.1.4. transit and transshipment;  
78.1.5. abandonment or destruction of goods; and  
78.1.6. special procedures.  
 
Article 79. Types of Customs Clearance Procedures  
 
79.1. Procedure of importation of goods shall have the following 
types:  
79.1.1. importation of goods for home use;  
79.1.2. pro cessing of goods for home use;  
79.1.3. temporary admission of goods for home use;  
79.1.4. inward processing;  
79.1.5. re- importation of goods.  
  
79.2. Procedure of exportation of goods shall have the following 
types:  
79.2.1. outright exportation of goods;  
79.2.2. temporary exportation of goods;  
79.2.3. outward processing of goods; and 
79.2.4. re- exportation of goods.  
  
79.3. Procedure of Customs bonded zones shall have the following 
types:  
G/VAL/N/1/MNG/1 
- 39 -  38 79.3.1. Customs bonded warehouse;  
79.3.2. Customs bonded manufacturi ng area;  
79.3.3. Customs bonded exhibition site; 
79.3.4. Customs bonded construction site; 
79.3.5. Duty -free shop; and  
79.3.6. Customs special zones.  
  
79.4. Procedure of transit and transshipment shall have the following 
types:  
79.4.1. international trans it; 
79.4.2. domestic transit; and  
79.4.3. transshipment.  
  
79.5. Abandonment or destruction of goods procedure shall have the 
following types:  
79.5.1. abandonment of goods; and 
79.5.2. destruction of goods.  
  
79.6. Special procedure shall have the followin g types:  
79.6.1. stores;  
79.6.2. goods for diplomatic r epresentative offices and other  
organizations with diplomatic status across the Customs frontier;  
79.6.3.  international post traffic; and  
79.6.4. personal effects of traveler; and  
79.6.5. free zone.  
  
79.7. The regulation s on implementation of Customs procedures, 
code for procedures, information and documents required under the selected procedure and requirements thereof shall be approved by the Director General of the Customs central administration . 
 
CHAPTER EIGHT  
IMPORTATION  
 
SUB -CHAPTER ONE  
GENERAL PROVISIONS   
 
Article 80. Payment of Customs Duties and Other Taxes  of Goods 
Imported and Providing Guarantee  
  
G/VAL/N/1/MNG/1 
- 40 -  39 80.1. The Customs shall levy import Customs Duties and Other 
Taxes  on goods upon importatio n as specified in 78.1.1of this Law and 
collect to transfer to the State revenue. 
  
80.2. Customs may accept guarantee to ensure payment of Customs 
duty other taxes for goods imported in accordance with the Law on 
Customs Tariff and Duties.  
 
Article 81. No n-tariff Restrictions for Goods upon Importation  
 
81.1. Goods upon importation shall be subject to non -tariff 
restrictions except those prohibited to be admitted through the national 
border  of Mongolia.  
  
SUB -CHAPTER TWO 
IMPORTATION OF GOODS FOR HOME USE  
 
Article 82. Importation of Goods for Home Use  
   
82.1. Goods placed for importation for home use shall be released for 
free circulation upon the payment of Customs duties and other taxes levied after the lodgment of the required documents specified in 79. 1.1 of this 
Law.  
  
82.2. Goods fully or partially relieved from Customs Duties and 
Other Taxes  shall be disposed for designated use as specified in the 
Customs legislation.  
 Article 83. Goods Imported for Home Use  
 
83.1. The following goods shall be placed  for importation for home 
use: 
83.1.1. foreign goods imported;  
83.1.2. foreign goods imported for home use being placed 
under other procedures.  
 
Article 84. Termination of Importation for Home Use  
  
84.1.1. Importation for home use shall be terminated when  the goods 
are released to the declarant or placed under other procedures.  
G/VAL/N/1/MNG/1 
- 41 -  40  
SUB -CHAPTER THREE  
 PROCESSING FOR HOME USE  
 
Article 85. Processing for Home Use   
  
85.1. In accordance with processing of goods for home use, foreign 
goods shall be temporarily i mported upon lodgment of the required 
documents for placing under the procedure specified in 82.1. of this Law.  
  
85.2. Processing operations specified in 85.1. of this Law shall be:  
85.2.1. processing or concentrating of goods concerned;  
85.2.2. manufact uring new goods by using goods concerned.  
 
Article 86. Requirements for Goods for Processing for Home Use  
 
86.1. Goods to be placed under processing for home use shall 
comply with the following requirements:  
86.1.1. amount of import Customs Duties and Oth er Taxes 
levied on such goods shall be higher than the amount of Customs Duties 
and Other Taxes  levied on processed goods;  
86.1.2. Customs shall be able to control processing of such 
goods;  
86.1.3. Customs shall be able to identify goods concerned 
from pro cessed goods;  
86.1.4. an original state of the goods cannot be recovered after  
the processing.  
  
Article 87. Goods to Be Placed under Processing for Home Use  
  
87.1. The following goods shall be permitted to be placed under 
processing for home use procedu re: 
87.1.1. foreign goods imported; and 87.1.2. foreign goods imported from Customs bonded zones.  
 
Article 88. Customs Identification Mark for Goods under Processing 
for Home Use  
  
88.1. Customs shall use identification mark, for the Customs 
purposes, for goods placed under processing for home use.  
G/VAL/N/1/MNG/1 
- 42 -  41   
88.2. Identification mark used for the Customs purpose shall be most 
appropriate marking as specified in 261.1. of this Law.  
 
Article 89. Duration of Stay of Goods Placed under Processing for 
Home Use     
  
89.1. Duration of stay of goods placed under processing for home 
use shall be not more than one year since the placement date under such 
procedure.   
  
89.2. The Customs central administration  may extend duration of 
stay of goods under the processing for hom e use by up to six months for 
one time.  
  
Article 90. Legal Body Authorized to Process Goods for Home Use 
  
90.1. Any legal body intending to process goods for home use shall 
submit his/her request to the Customs central administration  before the 
goods im ported.  
  
90.2. The legal body specified in 90.1. of this Law shall request in 
writing and submit the following information and documents:  
90.2.1. address and a copy of the state registration certificate 
of the legal body,  
90.2.2. description, classificat ion code and types of goods for  
processing and goods to be processed, yield and quantity of waste and 
residues thereof;  
90.2.3. name, location and address of processing enterprise;  
90.2.4. methods, production phases and duration of processing 
of goods;  
90.2.5. other information on goods processing operations.  
  
90.3 The Customs central administration  shall make decision within 
21 working days after the acceptance of the request specified in 90.1 of this 
Law and shall notify in writing.  
  
90.4. In case if goo ds under processing for home use are transferred 
to other person it shall notify the Customs central administration . 
 
G/VAL/N/1/MNG/1 
- 43 -  42 Article 91.  Waste and Residue of the Goods Processed for Home Use  
  
91.1. Wastes and residues left by processing of goods for the home 
use shall be cleared in accordance with the procedure selected by the 
declarant.  
 
Article 92. Termination of Processing for Home Use  
  
92.1. Processing for home use shall be terminated when the goods or 
processed goods made thereof are placed under importa tion for home use or 
other procedures.  
 
SUB -CHAPTER FOUR  
TEMPORARY ADMISSION OF GOODS  
 
Article 93. Temporary Admission Procedure  
  
93.1. Foreign goods shall be temporarily admitted upon the lodgment 
of required documents in accordance with temporary admis sion procedure 
of goods intended for re -exportation within specified in period with no 
change.  
  
93.2. Goods temporarily admitted shall be utilized for designated 
use.  
  
93.3. Goods temporarily admitted shall not be altered except the 
changes caused by de preciation under normal conditions of transportation, 
storage and utilization of such goods.  
  
93.4. In order to preserve quality of goods, service for goods 
temporarily admitted may be offered.  
 
Article 94. Goods to Be Placed under Temporary Admission  
  
94.1. The following goods shall be placed under a temporary 
admission procedure:  
94.1.1. foreign goods imported from abroad ; 
94.1.2. foreign goods imported from Customs bonded zones;  
 
G/VAL/N/1/MNG/1 
- 44 -  43 Article 95. Payment of Customs Duties and Other Taxes  of Goods  
Tempora rily Admitted and Providing Guarantee  
  
95.1. Customs shall levy and collect import Customs Duties and 
Other Taxes  for goods placed under the temporary admission and transfer 
to the special account in the State Revenue. 
  
95.2. Customs may accept guarante e to ensure payment of Customs 
duties other taxes for goods placed under the temporary admission in 
accordance with the Law on Customs Tariff and Duties.  
 
Article 96. Customs Identification Mark for Goods Placed under 
Temporary Admission  
  
96.1. Customs s hall use Customs identification mark for goods 
placed under temporary admission.  
  
96.2. The Customs identification mark used for goods under 
temporary admission shall be most appropriate marking as specified in 261.1. of this Law.  
 
Article 97. Timeframe for Re -exportation of Temporarily  Admitted 
Goods  
  
97.1. Timeframe for re -exportation of goods placed under temporary 
admission shall be up until 3 years and 6 months for goods imported  for oil 
prospecting,  exploration  and use under  a treaty concluded with  the 
Government on product -sharing in oil sector as well as for civil a viation  
passenger aircraft , and not more than one year for other goods since the 
date of their placement under such procedure. (This provision is amended 
by the Law of 20 May 2010 ) 
  
97.2. The Customs central administration  may extend the timeframe  
specified in 97.1 of this Law once by up to six months.  (This provision is 
deleted by the Law of 20 May 2010)  
  
97.3. If goods placed under the temporary admission are imported for 
implementat ion of national projects or measures, the Cabinet Minister in 
charge of Customs matters shall extend timeframe beyond the timeframe as 
specified in 97.2 of this Law. In this case the timeframe for goods placed 
G/VAL/N/1/MNG/1 
- 45 -  44 under the temporary admission shall not exceed  period needed for 
implementation of such national projects or measures.  (This provision is 
deleted by the Law of 20 May 2010)  
 
Article 98. Termination of Temporary Admission Procedure  
  
98.1. Temporary admission shall be terminated upon the re -
exportation  of the goods concerned or when the goods  are placed  under  
other procedure.    
 
SUB -CHAPTER FIVE  
INWARD PROCESSING  
 
Article 99. Inward Processing  
  
99.1. Foreign goods shall be temporarily admitted upon the lodgment 
of required documents in accordance wi th inward processing of goods 
intending re -exported within specified period after the processing.  
  
99.2. Processing specified in 99.1. of this Law shall cover processes 
as follows:  
99.2.1. processing or dressing certain goods;  
99.2.2. manufacturing new goods by using certain goods;  
99.2.3. repair of certain goods;  
99.2.4. use of the goods for manufacturing other goods.  
 
99.3. The goods may cease to exist being totally consumed or 
absorbed during manufacturing process as specified in 99.2.4. of this Law.  
 Article 100. Requirements for Goods to Be Placed under Inward 
Processing  
 
100.1. Goods to be placed under inward processing shall comply 
with the following requirements:  
100.1.1. be possible to be controlled by the Customs during 
processing the goods;  
100.1.2. be possible to be identified from processed goods.  
 
Article 101. Goods to Be Placed under Inward Processing  
  
G/VAL/N/1/MNG/1 
- 46 -  45 101.1. The following goods shall be placed under inward processing 
procedure:  
101.1.1. imported foreign goods;  
101.1.2. foreign goods impor ted from Customs bonded zones.  
  
Article 102. Payment of Customs Duties and Other Taxes  of Goods 
under Temporary Admission and Providing Guarantees  
 
102.1. Customs shall levy and collect import Customs Duties and 
Other Taxes  for goods placed under the inw ard processing and transfer to 
the special account in the State Revenue.  
 
Article 103. Customs Identificat ion Mark for Goods under Inward  
Processing  
  
103.1. Customs shall use identification marks for goods placed under 
inward processing.  
  
103.2. Custom s identification mark used for goods under the inward 
processing as specified in 103.1 of this Law shall be most appropriate 
marking from those specified in 261.1. of this Law.  
 
Article 104. Timeframe for Goods under Inward Processing  
  
104.1. Timeframe fo r goods placed under inward processing shall be 
not more than one year since the date of placement under such procedure.   
  
104.2. Customs central administration  may extend the duration of 
goods under inward processing specified in 104.1. of this Law by u p to six 
months for one time.  
  
Article 105. Legal Body Authorized to Run Inward Processing  
 105.1. Any legal body intending to process goods inward shall 
submit his/her request to the Customs central administration  prior to goods 
are imported.  
 
105.2. Whi le making decision on the request specified in 105.1 of 
this Law, the Customs Authority shall comply with 90.2 and 90.3 of this 
Law.  
G/VAL/N/1/MNG/1 
- 47 -  46  
Article 106.  Waste and Residue of the Goods Processed Inward  
 
106.1. Wastes and residues left by processing goods placed under 
inward processing shall be cleared in accordance with the procedure 
selected by the declarant.  
 
Article 107. Termination of Inward Processing  
  
107.1. Inward processing shall be terminated when the goods are re -
exported or placed under other proced ures.  
 
SUB -CHAPTER SIX  
RE-IMPORTATION  
 
Article 108.  Re-importation  
  
108.1. Mongolian goods exported outright in accordance with 79.2.1. 
of this Law shall be re -imported upon the lodgment of required documents.  
 
Article 109. Goods to Be Placed under Re -importation  
 109.1. The following goods shall be placed under re -importation:  
109.1.1. Mongolian goods imported;  
109.1.2. Mongolian goods entered to Customs bonded zones.  
  
109.2. If the Mongolian goods exported outright are altered, such 
goods shall be rega rded as foreign goods and shall be placed under other 
procedures.  
 
Article 110. Payment of Customs Duties and Other Taxes  of Goods  
under Re -Importation  
  
110.1. When goods re- imported are proved to be the Mongolian 
goods Customs Duties and Other Taxes  shall not be levied. 
  
110.2. When goods exported outright are re -imported export 
Customs Duties and Other Taxes  shall not be refunded.  
 
Article 111. Documents Required under Re -importation  
G/VAL/N/1/MNG/1 
- 48 -  47   
111.1. Goods shall be placed under re -importation on the basis of 
Customs (Goods) declaration  form and previous Customs (Goods) 
declaration  form.  
 
Article 112. Termination of Re -importation  
  
112.1. Re- importation shall be terminated upon the re -importation of 
the goods to or placed under other procedures.  
 
CHAPTER NINE   
OUTRIGHT EXPORTATION  
 
SUB -CHAPTER ONE  
GENERAL PROVISIONS FOR OUTRIGHT EXPORTATION  
 
Article 113. Payment of Customs Duties and Other Taxes  of Goods 
under Exportation Procedure and Provide Guarantees  
 113.1. Customs shall levy and collect export Customs D uties and 
Other Taxes  for goods placed under the outright exportation and transfer to 
the State Budget or to special account in the State Fund.  
  
113.2. Customs may accept guarantee to ensure payment of Customs 
duties other taxes for goods placed under the  outright exportation in 
accordance with the Law on Customs Tariff and Duties.  
 
Article 114. Non -tariff Restrictions for Goods under Exportation   
 
114.1. Goods under outright exportation shall be subject to non -tariff 
restrictions except those prohibited to be carried across the national border 
of Mongolia.  
 
SUB -CHAPTER TWO 
OUTRIGHT EXPORTATION  
 
Article 115. Outright Exportation  
  
115.1. Mongolian goods shall be exported from the Customs territory 
upon lodgment of documents required for outright exportat ion and upon the 
G/VAL/N/1/MNG/1 
- 49 -  48 payment of export duties and other taxes if the goods are subject to export 
Customs duties and other taxes.  
 
Article 116. Goods to Be Placed under Outright Exportation  
  
116.1. The following goods shall be placed under outright 
exportati on: 
116.1.1. Mongolian goods in the Customs territory;  
116.1.2. goods under other Customs procedures.  
 
Article 117. Outright Expor tation of Foreign Goods in Free  
Circulation  
 117.1. Customs Duties and Other Taxes  shall not be refunded when 
foreign goods in  free circulation are exported outright.  
 
Article 118. Termination of Outright Exportation  
  
118.1. Outright exportation shall be terminated upon the outright 
exportation across the national border  or transferred to other procedure.  
 
SUB -CHAPTER THREE  
TEM PORARY EXPORTATION  
 
Article 119. Temporary Exportation  
 119.1. Mongolian goods shall be exported temporarily upon 
lodgment of documents required for temporary exportation and intending to be re -imported with no change within the specified period.  
  
119.2. Goods temporarily exported shall not be changed except the 
changes caused by depreciation under normal conditions of haulage (transportation), storage and use of the goods  
  
119.3. In order to preserve quality of goods, service for goods 
temporary export ed may be offered.  
 
Article 120. Goods to Be Placed under Temporary Exportation  
 
G/VAL/N/1/MNG/1 
- 50 -  49 120.1. The following goods shall be placed under temporary 
exportation:  
120.1.1. Mongolian goods in the free circulation in the 
Customs territory;  
120.1.2. goods transferred from other procedures.  
 
Article 121. Temporary Exportation of Foreign Goods in Free 
Circulation  
  
121.1. When foreign goods in free circulation are temporarily 
exported, Customs Duties and Other Taxes  shall not be refunded.  
 
Article 122. Customs Identifica tion Mark for Goods under Temporary 
Exportation  
  
122.1. Customs shall use Customs identification mark for goods 
placed under temporary exportation.  
  
122.2. The Customs identification mark used for goods specified in 
122.1 of this Law under the temporary  exportation shall be most 
appropriate marking specified in 261.1. of this Law.  
 
Article 123. Timeframe for Re -imported Goods  
  
123.1. Timeframe for re -importation of goods placed under 
temporary exportation shall be not more than one year since the date o f 
placement under such procedure.   
  
123.2. The Customs central administration  may extend the duration 
of re -importation of goods temporarily exported as specified in 123.1 of 
this Law by up to six months for one time.  
 
Article 124. Termination of Tempora ry Exportation  
  
124.1. Temporary exportation shall be terminated upon re -
importation of the goods or placed under other procedure.  
  
SUB -CHAPTER FOUR  
OUTWARD PROCESSING  
 
G/VAL/N/1/MNG/1 
- 51 -  50 Article 125. Outward Processing  
  
125.1. Mongolian goods shall be exported tempora rily upon 
lodgment of the documents required for outward processing of goods 
intending to be processed and re -imported within the specified period.  
  
125.2. “Processing” of goods under outward processing shall be 
defined as specified in 125.2 of this Law.  
 Article 126. Requirements for Goods to Be Placed under Outward 
Processing  
  
126.1. Goods to be placed under outward processing procedure shall 
meet the following requirements:  
126.1.1. Customs shall be able to control processing of such 
goods;  
126.1.2. C ustoms shall be abl e to use Customs identification  
marks for the processed goods.  
 
Article 127. Goods to Be Placed under Outward Processing  
 127.1. The following goods shall be placed under outward 
processing:  
127.1.1. Mongolian goods in the free circulat ion; 
127.1.2. goods transferred from other procedures.  
 
Article 128. Placing Foreign Goods in the Free Circulation under 
Outward Processing Procedure  
  
128.1. When foreign goods in free circulation are placed under the 
outward processing, Customs Duties an d Other Taxes  shall not be 
refunded.  
 
Article 129. Customs Identification Mark for Goods under Outward 
Processing  
  
129.1. Customs shall use identification mark, for the Customs 
purposes, for goods placed under outward processing.  
  
G/VAL/N/1/MNG/1 
- 52 -  51 129.2. Customs identif ication mark used for goods under the outward 
processing shall be most appropriate marking as specified in 261.1. of this 
Law.  
 
Article 130. Timeframe for Re -importation  
  
130.1. Timeframe for re -importation of goods placed under outward 
processing shall b e not more than one year since the date of placement 
under such procedure.  
  
130.2. The Customs central administration  may extend the duration 
of re -importation of goods under the outward processing as specified in 
130.1 of this Law by up to six months fo r one time.  
 
Article 131. Termination of Outward Processing  
  
131.1. Outward processing procedure shall be terminated upon re -
importation of the goods or placed under other procedure.  
 
SUB -CHAPTER FIVE  
RE-EXPORTATION  
 Article 132. Re -exportation  
 132.1.  Goods proved to be foreign goods shall be re -exported upon 
the lodgment of the documents required for the re -exportation free of 
Customs duties and other taxes.  
  
Article 133. Goods to Be Placed under Re -exportation  
 
133.1. The following goods shall be placed under re -exportation:  
133.1.1. foreign goods except those in the free circulation 
being in the Customs territory;  
133.1.2. foreign goods placed to Customs bonded zones.  
 
Article 134. Payment of Customs Duties and Other Taxes  of Goods  
under  Re-exporta tion and Providing Guarantees  
 
134.1. Customs shall not levy Customs Duties and Other Taxes  on 
goods under re -exportation which are proved to be foreign goods.  
G/VAL/N/1/MNG/1 
- 53 -  52  
134.2. When foreign goods placed under importation for home use 
are re -exported, custom duty a nd other taxes shall not be refunded.  
 134.3. When goods temporary admitted are re -exported, Customs 
Duties and Other Taxes  shall not be refunded if the goods are altered except 
the changes caused by depreciation under normal conditions of 
transportation, storage and use of the goods.  
 
134.4. When goods placed under the inward processing are re -
exported, Customs Duties and Other Taxes  shall be levied on quantity and 
expenses related to the processing of the goods.  
 
Article 135. Documents Required under the Customs Procedure  
  
135.1. For placing goods under re -exportation procedure,  the 
Customs (Goods) declaration  form  completed when the goods previously 
entered the Customs territory  should be submitted to Customs .  
 
Article 136. Termination of Re -exportatio n 
  
136.1. Re- exportation shall be terminated upon the carriage of the 
goods across the Customs frontier or placed under other procedure.  
 
CHAPTER TEN  
CUSTOMS BONDED ZONE  
 
SUB -CHAPTER ONE  
GENERAL PROVISIONS FOR CUSTOMS  
BONDED ZONES  
 
Article 137. General  Principles of Customs Bonded Zones 
  
137.1. The goods to be placed in Customs bonded zone shall be 
cleared upon the lodgment of required documents.  
  
137.2. The Customs simplified clearance shall be applied without 
requiring guarantees for Customs Duties  and Other Taxes when goods are 
placed under Customs bonded zone directly from abroad not being in 
G/VAL/N/1/MNG/1 
- 54 -  53 transit through the Customs territory or exported directly abroad not being 
in transit through the Customs territory.  
  
137.3. The goods entering or leaving Customs bonded zones shall be 
cleared in compliance with Customs legislation, exchange and tariff rates effective on the date of goods entry or dispatch from Customs bonded 
zones.  
  
137.4. Import Customs duty shall not be levied on goods brought 
from abro ad and placed under Customs bonded zone while export Customs 
Duties and Other Taxes  shall be levied on Mongolian goods placed under 
such procedure if they are brought from the Customs territory and collected 
for the State budget.    
  
137.5. Import Customs  Duties and Other Taxes  shall not be refunded 
for foreign goods in the free circulation when such goods are placed into the Customs bonded zone.  
  
137.6. Goods to be placed in the Customs bonded zone shall not be 
subject to non -tariff restrictions except t he prohibition to carry across the 
national border of Mongolia . 
  
137.7. When goods enter and leave Customs bonded zone from and 
to abroad, they shall not be restricted upon any grounds other than those related with public security, morality , hygiene, heal th, quarantine, 
trademarks  and intellectual property rights.   
 
Article 138. Authorization of Operations in Customs Bonded Zones  
 138.1. Types of authorized operations in Customs bonded zone shall 
be as follows:  
138.1.1. running Customs bonded warehouse;  
138.1.2. running Customs bonded manufacturing area;  
138.1.3. running Customs bonded exhibition site ; 
138.1.4. running Customs bonded construction site ; 
138.1.5. establishing Customs special zones; and  
138.1.6. running duty-free shops.  
  
138.2. The authoriza tion specified in 138.1 of this Law shall be 
granted by the Customs central administration  for up to two years 
G/VAL/N/1/MNG/1 
- 55 -  54 depending on the nature of business. Timeframe of the authorization may 
be extended for the period not exceeding the initial timeframe.  
  
138.3.  The authorization specified in 138.1.6 shall be granted 
through bidding in line with the regulation approved by the Customs central 
administration . 
  
138.4. Other relations  concerning issuance, suspension, invalidation 
and extension of the authorization s pecified in 138.1 and control over the 
activities of the authorized person shall be governed by the Law on the 
Special Permission for Economic Operations . 
 Article 139. Request for Authorized Operations in Customs Bonded 
Zone  
  
139.1. In addition to docume nts required by 11.1.1. -11.1.4 of the 
Law on the Special Permission for Economic Operations , the following 
documents are required for request for authorization of operations specified in 138.1. of this Law: 
139.1.1. documents proving financial capability t o recover 
risks which may arise from such operations;  
139.1.2. information on operations and structures;  
139.1.3. sketches and diagrams  of premises, constructions and  
platforms;  
139.1.4. assessment made by relevant professional  
organizations;  
139.1.5. work  place evaluation; and  
139.1.6. availability of conditions for Customs control.  
  
139.2. The Customs central administration  shall make decision on 
the request within 21 working days since the acceptance of such request specified in 139.1 of this Law and if  the Customs central administration  
refuses to accept the request, it shall specify grounds in writing. If the request is accepted, the Customs central administration  shall make decision 
to grant authorization and issue a certificate.  
 Article 140. Termina tion and Suspension of Authorization for 
Operations in Customs Bonded Zone  
  
G/VAL/N/1/MNG/1 
- 56 -  55 140.1. When the owner of the authorization specified in 139.1. of 
this Law violates the requirements and conditions of Customs bonded zone, 
the Customs central administration  shall suspend the operations for the 
period of up to three months.  
  
140.2. When the owner of the authorization specified in 139.1. of 
this Law violates the requirements and conditions of Customs bonded zone 
and provisions of the Customs legislation more than  twice, the Customs 
central administration  shall terminate the authorization.  
  
140.3. If the authorization is terminated in accordance with 140.2. of 
this Law, the Director General of the Customs central administration  shall 
determine timeframe for remov ing goods in the Customs bonded zone to 
other procedures under Customs control.  
 
SUB -CHAPTER TWO 
CUSTOMS BONDED WAREHOUSE  
 
Article 141. Customs Bonded Warehouse  
  
141.1. For getting wider market opportunities and referral of 
Customs Duties and Other Taxe s, goods may be placed in Customs bonded 
warehouse upon the lodgment of required information and documents.  
 
Article 142. Goods to Be Placed in Customs Bonded Warehouse  
  
142.1. The following goods shall be placed in Customs bonded 
warehouse:  
142.1.1 Mong olian goods;  
142.1.2. foreign goods coming from abroad;  
142.1.3 goods which are placed in other procedures.  
  
Article 143. Non -tariff Restrictions for Goods under Customs Bonded 
Warehouse  
 143.1. Foreign goods to be placed in Customs bonded warehouse 
shall  be subject to non -tariff restrictions except the prohibition to carry 
across the national border of Mongolia . 
 
G/VAL/N/1/MNG/1 
- 57 -  56 143.2. Mongolian goods to be placed in Customs bonded warehouse 
shall be subject to non -tariff restrictions.  
 
Article 144. Types of Customs Bond ed Warehouses  
 
144.1. Customs bonded warehouse may be open for public use or 
closed for use solely by one or more economic entities or organizations.  
 144.2. All goods, owned by economic entities, organizations and 
individuals, except those prohibited to b e carried across the national border 
of Mongolia  may be placed in the Customs open bonded warehouse.  
 144.3. Goods which require special storage conditions, facilities and 
equipment or which may affect other goods shall be placed in the Customs closed bond ed warehouse.  
 Article 145. Requirements for Customs Bonded Warehouse  
 145.1. The authorized owner of bonded warehouses shall follow the 
requirements and conditions as follows: 
145.1.1. be guided by ru les on warehouse operations and  
access thereto;  
145.1.2. provide workplace for Customs officials whose duty 
is the Customs control for warehouse;  
145.1.3. admit and discharge goods to and from warehouse 
under the Customs control;  
145.1.4. warehouse owner shall be obliged in accordance with 
the law to recover l osses caused to other persons due damage and loss of 
goods and deterioration of quality occurred by his/her negligence;  
145.1.5. interface warehouse with the Customs data network;  
145.1.6. keep an inventory of goods in warehouse and submit  
reports to the Customs in the time;  
145.1.7. ensure quantity and quality of goods when warehouse  
ownership is suspended;  
145.1.8. store goods in sorted  out order in the warehouse and  
label them indicating the name, type, quantity and remaining quantity of the goods.  
145.1.9. the warehouse owner shall notify the declarant or  
concerning person in writing storage timeframe 14 days before its expiry;  
G/VAL/N/1/MNG/1 
- 58 -  57 145.1.10. isolate wa rehouse from other premises and  
constructions, provide proper equipment for preserving goods quality in 
line with relevant standards, technical requirements and hygiene standards.  
 
Article 146. Operations Authorized in Customs Bonded Warehouses  
 
146.1. The following operations shall be authorized by Customs in 
Customs bonded warehouse:  
146.1.1. ensuring safety of goods;  
146.1.2. unpacking, sorting out, packing, repacking and  
placing special  marks;  
146.1.3.  prepar ing goods for shipment;  
146.1.4.  taking a probe (test), taste (specimen) or sample of 
goods;  
146.1. 5. other operations authorized by Customs.  
 
Article 147. Timeframe for Storage of Goods in Customs Bonded 
Warehouse  
 
147.1.1. Goods are authorized to be kept in Customs bonded 
warehouse for up to two years. The Customs central administration  may 
extend the timeframe by up to one year for one time.  
 
Article 148. Termination of Customs Bonded Warehouse  
 
148.1. Customs bonded warehouse procedure shall be terminated 
upon placement of goods under other procedures or the warehouse is closed 
down.  
 
SUB -CHAPTER THREE  
CUSTOMS BONDED MANUFACTURING AREA  
 
Article 149.  Customs Bonded Manufacturing Area  
 
149.1. For the purposes of promoting development of particular 
sector or industry significant to the state economy and enhance 
competitiveness of certain goods in the world market, Customs bonded 
manufacturing area may b e established in the Customs territory.  
 
G/VAL/N/1/MNG/1 
- 59 -  58 Article 150. Goods to Be Placed into Customs Bonded Manufacturing 
Area  
 
150.1. The following goods shall be placed into Customs bonded 
manufacturing area:  
150.1.1. Mongolian goods;  
150.1.2. foreign goods coming from  abroad;  
150.1.3. goods placed in other procedure.  
 
150.2. Technical facilities and equipment required for the operation 
of Customs bonded manufacturing area shall not be placed under this procedure specified in 150.1 of this Law.  
 
Article 151. Non -tariff Restrictions for Goods under Customs Bonded 
Manufacturing Area Procedure  
 
151.1. Foreign goods to be placed into Customs bonded 
manufacturing area shall be subject to non -tariff restrictions except those 
prohibited to be carried across the national border of Mongolia . 
 
151.2. Mongolian goods to be placed into Customs bonded 
manufacturing area shall be subject to non -tariff restrictions.  
 Article 152. Requirement for Cu stoms Bonded Manufacturing Area  
Procedure  
  
 152.1. The authorized owner of the Customs bo nded manufacturing 
area shall follow requirements and conditions as follows:  
152.1.1. to provide statement given by the relevant 
organization s proving that equipment to be installed as advanced 
technology and equipment and manufactured products resulted in  
application of such technology and equipment are able to compete on the 
market;  
152.1.2. to provide working conditions for the Customs 
officials and equipment necessary for Customs control;  
152.1.3. to provide reliable  security system, alarm system,  
lighting and fire safety;  
152.1.4. premises for manufac turing shall isolated by fences  
other premises and required signs and warnings shall be placed;  
G/VAL/N/1/MNG/1 
- 60 -  59 152.1.5. to admit and discharge goods to and from 
manufacturing area under the Customs control;  
152.1.6. Custo ms bonded ma nufacturing area owner shall be  
obliged to recover in accordance with the law losses caused to other 
persons due to damage, loss of goods and deterioration of quality occurred by his/her negligence.  
 
Article 153. Authorized Operations in Custom s Bonded Manufacturing 
Area  
  
153.1. The following operations shall be authorized in Customs 
bonded manufacturing area such as:  
153.1.1. goods manufacturing;  
153.1.2. raw materials processing;  
153.1.3. maintenance and repairing;  
153.1.4. taking samples and specimens ; and  
153.1.5. other operations authorized by the Customs.  
 
Article 154. Timeframe for Placing Goods in the Customs Bonded 
Manufacturing Area  
 154.1. Goods are permitted to be kept in Customs bonded 
manufacturing area for up to two years. The Customs central administration  
may extend the timeframe by up to one year for one time.  
 
Article 155. Termination of Customs Bonded Manufacturing Area 
Procedure  
 155.1. Customs bonded manufacturing area procedure shall be 
terminated upon the placement of goo ds under other procedures or the 
Customs bonded manufacturing area is dismissed.  
 
SUB -CHAPTER FOUR  
CUSTOMS BONDED EXHIBITION SITE  
 Article 156. Customs bonded exhibition site  
 
156.1. For the purposes of creating opportunities for exploration of 
an advanced  technology and obtaining such technology, a Customs bonded 
exhibition site  may be established in the Customs territory.  
G/VAL/N/1/MNG/1 
- 61 -  60  
Article 157. Goods to Be Placed under Customs bonded exhibition site  
 
157.1. The following goods shall be placed under Customs bonded 
exhibition procedure:  
157.1.1. Mongolian goods in free circulation;  
157.1.2. foreign goods coming from abroad; and 
157.1.3. goods placed under other procedure.  
 
Article 158. Non -tariff Restrictions for Goods Placed into Customs 
bonded exhibition site  
 
158.1. Mongolian goods to be placed into Customs bonded 
exhibition site  shall be subject to non -tariff restrictions.  
 158.2. Foreign goods to be placed into Customs bonded exhibition 
site shall be subject to non -tariff restrictions except those prohibited to b e 
carried across the national border of Mongolia . 
 
Article 159. Requirements for  Placement under Customs bonded 
exhibition site  
 159.1. The following conditions and requirements shall be met in 
Customs bonded exhibition site : 
159.1.1. admit goods only for exhibition;  
159.1.2. provide reliable security system, camera system, 
alarm system, lighting and fire safety;  
159.1.3. premises for manufacturing shall be isolated by 
fences other premises and required signs and warnings shall be placed;  
159.1.4. provide w orkplace for Customs officials and 
equipment necessary for Customs control;  
 Article 160. Operations Authorized in Customs bonded exhibition site  
 
160.1. The following operations shall be carried out in Customs 
bonded exhibition site : 
160.1.1. to exhibit goods;  
160.1.2. to conduct a test or trial;  
160.1.3. to deliver services; and  
160.1.4. to take samples or specimens.  
G/VAL/N/1/MNG/1 
- 62 -  61  
Article 161. Timeframe for Goods To Be Placed in Customs bonded 
exhibition site  
 
161.1. Goods are permitted to be kept in Customs bonded 
manufacturing area for up to two years. The Customs central administration  
may extend the timeframe by up to one year for one time.  
 
Article 162. Termination of Customs bonded exhibition site  Procedure  
 
165.1. Customs bonded exhibition site  procedure shall b e terminated 
upon the placement of goods under other procedures or the Customs 
bonded exhibition site  is closed down. 
 
SUB -CHAPTER FIVE  
CUSTOMS BONDED CONSTRUCTION SITE   
 Article 163. Customs bonded construction site  
 
163.1. Customs bonded construction sit es may be established in the 
Customs territory for the purposes of promoting construction of buildings or complexes strategically important for the Mongolia’s economy using foreign construction materials.  
 
Article 164. Good to Be Placed in Customs bonded construction site  
 164.1. The following goods shall be placed in the Customs bonded 
construction site : 
164.1.1. foreign construction materials coming from abroad;  
164.1.2. foreign construction materials placed under other 
procedures.  
 164.2. Technical faci lities, equipment, tools and machineries to be 
used for construction of such objects shall not be placed under the 
procedure specified in 163.1 of this Law.  
 
Article 165.  Non -tariff Restrictions for Goods under Customs bonded 
construction site  
 
G/VAL/N/1/MNG/1 
- 63 -  62 165.1. For eign construction materials to be placed into Customs 
bonded construction site  shall be subject to non -tariff restrictions except 
those prohibited to be to be admitted across the national border of 
Mongolia . 
 
165.2. Mongolian goods to be placed into the Customs bonded 
construction site  shall be subject to non -tariff restrictions except those 
prohibited to be admitted across the national border of Mongolia . 
 Article 166. Requirements for Customs bonded construction site  
 166.1. The following conditions and r equirements shall be met in 
Customs bonded construction site : 
166.1.1. provide reliable security, camera system, alarm 
system, lighting and fire safety;   
166.1.2. construction area shall be isolated by fences from 
other premises and required signs and warn ings shall be placed;  
166.1.3. provide a workplace for Customs officials and 
equipment necessary for Customs control and examination;  
166.1.4. provide conditions for Customs control on processes 
and phases of construction work;  
166.1.5. have the needed pa pers confirming permission for 
construction and land ownership and statement given by the taxation 
authority on having no outstanding debt;   
166.1.6. submit report to the Customs within the specified 
time on goods admitted to the construction area, constr uction work 
completion, yield and norms of construction materials allocated for building.  
 
Article 167. Operations permitted in Customs bonded construction site  
 
167.1. The following operations are permitted to be done in Customs 
bonded construction site : 
167.1.1. examination of construction materials;  
167.1.2. processing construction materials;  
167.1.3. actual construction work; and  
167.1.4. other operations permitted by the Customs.  
 
167.2. Goods shall be placed in Customs bonded construction site  for 
the period until the completion of the construction work.  
G/VAL/N/1/MNG/1 
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167.3. Goods remaining after the completion of the construction 
work shall be placed under other Customs procedure.   
 Article 168. Termination of the Customs bonded construction site  
Procedure  
 
168.1. Customs bonded construction site  procedure shall be 
terminated when the goods are placed under other procedures or 
construction work is terminated. 
 
SUB -CHAPTER SIX  
DUTY- FREE SHOP  
 
Article 169. Duty -Free Shop 
 
169.1. Duty -free shops where goods not inte nded for use in the 
Customs territory are admitted without Customs Duties and Other Taxes  
and sold under the Customs control may be established in the Customs territory.  
 169.2. Duty- free shops designed for officials with diplomatic 
privileges and immunity  of diplomatic representative offices and 
international organizations in Mongolia and passenger coming through the Customs frontier of Mongolia may be established at the border crossing 
points (national border ports) , international airports or in the inlan d 
Customs territory.  
 Article 170. Goods to Be Placed under Duty -Free  Shop Procedure  
 
170.1. Economic entities running duty-free shop may place any 
goods into duty-free shop except the following goods:  
170.1.1. goods prohibited to be carried across the na tional 
border of Mongolia ; 
170.1.2. non personal effects designated for manufacturing, 
technical operations and construction;  
170.1.3. goods with weight exceeding of 20 kg and 
dimensions more than 200 cm;   
G/VAL/N/1/MNG/1 
- 65 -  64 170.1.4. spirit, cigarette and tobacco packed in the quantity 
exceeding the allowed amount for personal use of passenger or packed for 
retail sale;  
170.1.5. medicines and medical products;  
170.1.6. imported and ordered goods by other economic 
entities or organization;  
 
170.2. Goods produced in Mongolia  may be admitted to the duty- free 
shops.  
 
Article 171. Requirements for Duty -Free  Shops  
 
171.1. Duty -free shops shall meet the following condition and 
requirements:  
171.1.1. shall have sales hall, warehouse and supporting 
facility in conformity with the in ternational standards;  
171.1.2. equipment, furnishings , lighting, alarms and security  
monitoring system shall be at the level of duty- free shops in other 
countries;  
171.1.3. sales hall of duty- free shops op erating at the border  
ports shall be constructed to restrict carriage of goods to the Customs 
territory and transfer to other persons;  
171.1.4. the authorized owner duty-free shop shall conclude a  
sales contract with a foreign supplier;  
171.1.5. goods shall be sol d at a price in conformity with  
internat ional price free of Customs Duties and Other Taxes ; 
171.1.6. Duty -free shops operating at the border  ports shall 
sell goods upon presenting passenger ticket, passport and passenger’s 
declaration;  
171.1.7. operations of duty- free shop shall be commenced 
within 3 months after the authorization is issued;  
171.1.8. it shall meet conditions and requirements for  sales 
operations.  
 
Article 172. Non -tariff Restrictions for Goods P laced in Duty -Free  
Shop  
 
172.1. Foreign goods to be placed into duty-free shops shall  be 
subject to non- tariff restrictions except those prohibited to be admitted 
across the national border of Mongolia . 
G/VAL/N/1/MNG/1 
- 66 -  65  
172.2. Mongolian goods to be placed into duty-free shops shall be 
subject to non -tariff restrictions except those prohibited to be carrie d across 
the national border of Mongolia . 
 Article 173. Termination of Duty -Free  Shop Procedure  
 
173.1. Duty -free shop procedure shall be terminated when the goods 
are placed under other procedures or the duty- free shop is closed down.  
 
SUB -CHAPTER SEVEN  
CUSTOMS SPECIAL ZONE PROCEDURE  
 
Article 174. Customs Special Zone  
 
174.1. Customs special zone may be established in the Customs 
territory for the purposes of promoting development of certain sector, 
introducing advanced technology and creating favorable en vironment for 
investment.  
 Article 175. Goods to Be Placed under Special Zone Procedure  
 
175.1. The following goods shall be placed under the Special Zone 
procedure:  
175.1.1. Mongolian goods;  
175.1.2. foreign goods admitted from abroad; and  
175.1.3. goods placed under other procedures.  
 
Article 176. Non -Tariff Restrictions for Goods Placed in the Special 
Zone  
 176.1. Foreign goods to be placed into Customs special zone shall 
not be subject to non -tariff restrictions except those prohibited to be 
admitted across the national border of Mongolia . 
 176.2. Mongolian goods to be placed into Customs special zone shall 
be subject to non -tariff restrictions except those prohibited to be admitted 
across the national border of Mongolia.  
 Article 177. Requirements for Customs Special Zone  
G/VAL/N/1/MNG/1 
- 67 -  66  
177.1. Customs special zone shall meet the following conditions and 
requirements:  
177.1.1. to provide documents and relevant materials 
confirming operations specified in 178.1. of this Law for promoting development of certain sector, introducing advanced technology and 
creating favorable environment for investment and where necessary obtain 
permission form competent authorities;  
177.1.2. the authorized owner of the Customs special zone to 
be interfaced with the Customs data network;  
177.1.3. to conclude a contract with concerning Customs on 
control and submit required records and reports every time when needed;  
177.1. 4. to register goods or means of transport entering the 
zone, administer and control processing, manufacturing, assemblin g and 
exhibiting operations and provide conditions for carrying out Customs 
control and examination and working conditions for Customs officers;  
177.1. 5. the authorized owner of the Customs special zone 
shall be responsible for quantity , inventory  and safe ty of goods in the zone 
and record goods admitted to the zone in line with approved forms and 
submit goods movement report to the concerning Customs every month;  
177.1. 6. Customs special zone shall be isolated by fences from 
other premises and required sig ns and warnings shall be placed;  
177.1. 7. provide reliable security system, alarm system, 
lighting and fire safety;  
 177.2. Storage period of goods admitted to the Customs special zone 
shall not be restricted except the emergency cases.  
 Article 178. Oper ations Authorized in Customs Special Zone  
 
178.1. The following operations shall be authorized in Customs 
special zone:  
178.1.1. manufacturing;  
178.1.2. processing; and 178.1.3. providing service s. 
 
Article 179. Termination of Procedure  
 
G/VAL/N/1/MNG/1 
- 68 -  67 179.1. Customs spe cial zone procedure shall be terminated when the 
goods are placed under other procedure or Customs special zone is closed 
down.  
 
CHAPTER ELEVEN  
TRANSIT, TRANSSHIPMENT, ABANDONMENT OF GOODS  
AND DESTRUCTION OF GOODS  
 
SUB -CHAPTER ONE  
INTERNATIONAL TRANSIT  
 
Article 180.  International Transit  
 
180.1. In accordance with the international transit procedure, foreign 
goods shall move in transit from the frontier Customs of entry to the 
frontier Customs of exit along the Customs route within the specified in period with no changes to goods concerned.   
 180.2. Consignor and consignee of goods in international transit shall 
be abroad.  
  
180.3. Goods in international transit shall not be changed except 
those caused by depreciation under normal conditions of transpo rtation, 
storage and use of the goods.  
 
Article 181. Requirements for Placing Goods under International 
Transit  
 181.1. Goods to be placed under international transit shall be goods 
carried from abroad through the Customs territory to abroad.  
  
181.2. Good s to be placed under international transit shall meet the 
following requirements:  
181.2.1. the Customs shall be able to control the goods in 
transit;  
181.2.2. the Customs shall be able to place identification 
marks for Customs purposes;  
181.2.3. it shall b e able to pla ce identification marks for the  
Customs purposes on means of transport carrying the goods in international transit. 
G/VAL/N/1/MNG/1 
- 69 -  68  
Article 182. Payment of Customs Duties and Other Taxes  of Goods in  
International Transit and Providing Guarantees  
  
182.1. The Customs shall not levy Customs Duties and Other Taxes  
on goods placed in international transit.  
  
182.2. The Customs may request guarantee in accordance with the 
Law on Customs Tariff and Duties in case if compliance of the 
requirements specified in 184. 2 of this Law are not met.  
 
Article 183. Non -tariff Restrictions for Goods in International Transit        
  
183.1. Goods placed under international transit shall not be subject to 
non-tariff restrictions.  
 
Article 184. Placing Customs Identification Mark on Goods in 
International Transit  
  
184.1. The Customs shall place Customs identification mark for 
goods placed under international transit.  
  
184.2. Identification mark placed for the Customs purpose on goods 
in international transit shall be most appro priate marking specified in 263.1. 
of this Law.  
 Article 185. Transportation of Goods in International Transit Along 
the Customs Approved Route  
  
185.1. Goods shall be transported along the national and 
international transport route approved by the compete nt authority.  
  
185.2. Goods in international transit shall be transported by the 
carrier authorized by the Customs central administration . 
 
Article 186. Registration of Goods and Means of Transport  
  
186.1. The frontier Customs shall register goods and me ans of 
transport placed in international transit.  
 
G/VAL/N/1/MNG/1 
- 70 -  69 Article 187. Termination of International Transit Procedure  
  
187.1. International transit procedure shall be terminated when the 
goods are carried across the national border  or placed under other 
procedur e. 
 
SUB -CHAPTER TWO 
DOMESTIC TRANSIT  
 
Article 188. Domestic Transit  
 188.1. In accordance with domestic transit procedure, goods are 
transported in the territory of Mongolia between the following Customs 
offices within the specified in period, under the C ustoms control and no 
changes made to goods concerned;  
188.1.1. from frontier Customs to inland Customs;  
188.1.2. from inland Customs to frontier Customs;  
188.1.3. from one inland Customs to other inland Customs;  
188.1.4. from one frontier Customs to other  frontier Customs.  
 188.2. Goods shall be transported under domestic transit procedure 
from the national border of Mongolia  to the frontier Customs or from the 
frontier Customs to the national border of Mongolia . 
 
Article 189. Requirements for Placing Good s under Domestic Transit  
Procedure  
 
189.1. Goods placed under domestic transit procedure shall meet the 
following requirements:  
189.1.1. the Customs shall be able to control of goods;  
189.1.2. the Customs shall be able to place Customs  
identification marks ; 
189.1.3. it shall be able to place an identification mark on 
means of transport carrying goods in domestic transit.  
 
Article 190. Payment of Customs Duties and Other Taxes  of Goods in  
Domestic Transit and Providing Guarantees  
  
G/VAL/N/1/MNG/1 
- 71 -  70 190.1. The Customs shall levy Customs Duties and Other Taxes  on 
goods placed in domestic transit and collect for special account in the State 
Fund.  
  
190.2. The Customs may demand guarantee to ensure payment of 
Customs Duties and Other Taxes  for goods place under domestic transit 
procedure in accordance with the Law on Customs Tariff and Duties.  
 
Article 191. Non -tariff Restrictions for Goods in Domestic Transit         
  
191.1. Goods placed under domestic transit procedure shall not be 
subject to non- tariff restrictions.  
 
Article 192. Document Required for Domestic Transit  
 192.1. Goods transported from the frontier Customs to inland 
Customs, shall be placed under domestic transit upon lodgment of manifest.  
  
192.2. Goods transported from the inland Customs to frontier 
Customs, sha ll be placed under domestic transit upon the lodgment of 
Customs (Goods) declaration  form.  
 
Article 193. Placing Customs Identification Mark on Goods in 
Domestic Transit  
  
193.1. The Customs shall place Customs identification mark on 
goods placed under do mestic transit procedure.  
  
193.2. Identification mark placed on the goods in the domestic transit 
shall be most appropriate marking specified in 263.1. of this Law.  
 Article 194.  Transportation of Goods in Domestic Transit along the  
Customs Route  
  
194.1. Goods in domestic transit shall be transported along the route 
approved by the Customs. 
  
194.2. Goods placed under domestic transit shall be transported by 
the carrier authorized by the Customs central administration . 
  
G/VAL/N/1/MNG/1 
- 72 -  71 Article 195. Registration of Go od and Means of Transport  
 
195.1. The Customs shall register goods and means of transport 
placed under the domestic transit procedure.  
 
Article 196. Termination of Domestic Transit Procedure  
  
196.1. Domestic transit procedure shall be terminated when the 
goods are carried across the national border of Mongolia  or placed under 
other procedure.  
 
SUB -CHAPTER THREE  
TRANSSHIPMENT  
 
Article 197.  Transshipment  
  
197.1. In accordance with transshipment procedure, goods shall be 
transshipped the lodgment of the do cuments from transport mode of entry 
to transport mode of exit in the Customs examination area (Customs 
inspection zone) of the frontier Customs with no changes to goods 
concerned.  
 
Article 198. Goods to Be Placed under Transshipment Procedure  
  
198.1. Go ods placed under transshipment procedure shall be foreign 
goods coming from abroad and leaving the country not being transported through the Customs territory.  
 
Article 199. Customs Duties and Other Taxes  for Transshipped Goods  
  
199.1. Customs Duties and Other Taxes  shall not be levied on the 
goods placed under transshipment procedure.  
 
Article 200. Non -tariff Restrictions for Goods Placed under 
Transshipment  
  
200.1. Goods placed under transshipment procedure shall not be 
subject to non- tariff restrictio ns. 
 
Article 201. Termination of Transshipment Procedure  
G/VAL/N/1/MNG/1 
- 73 -  72   
201.1. Transshipment procedure shall be terminated when the goods 
left the country or placed under other procedures.  
 
SUB -CHAPTER FOUR  
ABANDONED GOODS  
 
Article 202. Abandoned Goods  
  
202.1. When a consignee refused to accept goods which are under 
Customs control, they shall be placed under abandoned goods procedure.  
 
202.2. In a case where the goods are placed under the procedure 
provided for in 202.1 of this Law, the transportation, brokerage and  storage 
charges shall be borne by a declarant.  
 
Article 203. Goods to Be Placed under Abandoned Goods Procedure  
  
203.1. Goods placed under abandoned goods procedure shall be 
sufficient to recover expenses after such goods are sold.  
 Article 204. Customs  Duties and Other Taxes  for Goods placed under 
Abandoned   Goods Procedure  
 204.1. Customs Duties and Other Taxes  shall not be levied on goods 
placed under abandoned goods procedure.  
 
Article 205. Non -tariff Restrictions for Goods placed under  
Abandoned Go ods Procedure  
  
205.1. Goods to be placed under abandoned procedure shall not be 
subject to non -tariff restrictions except those prohibited to be carried across 
the national border of Mongolia . 
 
Article 206. Documents Required for Customs Clearance  
  
206.1. For placing goods under abandoned goods procedure, 
conclusion s (expertise document ) made by the relevant organization shall 
be lodged.  
 
G/VAL/N/1/MNG/1 
- 74 -  73 Article 207. Termination of Abandoned Goods Procedure  
  
207.1. Abandoned goods procedure shall be terminated when the  
goods are transferred to the State ownership.  
 
SUB -SUB -CHAPTER FIVE  
DESTRUCTION OF GOODS  
 
Article 208. Destruction of Goods  
  
208.1. When goods under the Customs control are damaged or 
perished, do not meet quality requirements upon the conclusion s (expertise 
document ) made by the competent agencies as harmful to hygiene, health 
and environment, they shall be destroyed under the Customs control in an 
eco-friendly way.  
  
208.2. Goods specified in 8.3. of this Law shall be placed under 
destruction of goods  procedure.  
  
208.3. Goods specified in paragraphs 208.1 and 208.2 of this Law 
shall be destroyed  in a way not possible to be recovered in its original 
shape.  
 
Article 209. Goods Prohibited to Be Placed under Destruction of Goods  
  
209.1. Goods except thos e mentioned as follows may be placed 
under destruction of goods:  
209.1.1. goods of historical and cultural value;  
209.1.2. endangered species of animals and plants and 
products thereof (in the instances other than human and animal infectious diseases epide mic) 
209.1.3. goods kept as security of payment of Customs Duties 
and Other Taxes ; 
209.1.4. properties detained o r sealed in accordance with the  
relevant laws;  
209.1.5. other goods prohibited to be destroyed by the 
Customs legislation.  
 
Article 210. Custom s Duties and Other Taxes  for Goods to be 
destroyed  
G/VAL/N/1/MNG/1 
- 75 -  74   
210.1. Customs Duties and Other Taxes  shall not be levied on goods 
to be placed under destruction.  
 
Article 211. Non -tariff Restrictions for Goods Placed under 
Destruction of Goods  
  
211.1. Goods to be placed under destruction of goods shall not 
subject to non- tariff restrictions.  
 
Article 212.  Cases not allowing Goods to Be Destroyed  
  
212.1. Goods shall not be destroyed if the following conditions 
occur:  
212.1.1. destruction of the goods may pose appar ent harm to 
environment;  
212.1.2. destruction of the goo ds may pose direct or potential  
threat to human life and public health.  
  
212.2. Goods shall not be destroyed by applying them for their 
designated use.  
 
Article 213. Documents Required for Customs Cl earance  
  
213.1. In order to place goods under destruction, the Customs shall 
not require any documents other than those provided by the competent authority allowing destruction of goods and where necessary conclusion s 
(expertise document ) made  by the rel evant agency.  
 
Article 214.   Termination of Destruction of Goods  
  
214.1. Destruction of goods procedure shall be terminated when the 
goods are destroyed.  
 
CHAPTER TWELVE  
SPECIAL PROCEDURES  
 
SUB -CHAPTER ONE  
STORES  
 
G/VAL/N/1/MNG/1 
- 76 -  75 Article 215. Stores  
  
215.1. Goods intended for consumption by the passengers and the 
crew members on board and goods necessary for the normal operations of 
means of transport shall be carried across the Customs frontier in stores on the basis of required documents.  
 
Article 216. Goods to Be Placed in Stores  
  
216.1. The following goods shall be placed in stores:  
216.1.1. goods necessary for normal operations and 
maintenance of means of transport;  
216.1.2. goods for consumption by the passengers and the 
crew member on board; 
216.1.3. goods p laced under the duty- free shop for sale on 
board.  
  
216.2. Fuel and lubricants for domestic means of transport engaged 
in international transport service shall not be placed under this procedure.  
 
Article 217. Customs Duties and Other Taxes  for Stores  
  
217.1. The Customs shall not levy Customs Duties and Other Taxes  
on goods for stores carried across the Customs frontier.  
  
217.2. If goods are placed under release for home use Customs 
Duties and Other Taxes  shall be refunded.  
 
Article 218. Non -tariff Restr ictions for Stores  
  
218.1. Goods placed under stores shall be subject to non -tariff 
restrictions except those prohibited to be carried across the national border 
of Mongolia . 
 
Article 219. Termination of Store Procedure  
  
219.1. Stores procedure shall be terminated when the goods are 
consumed.  
 
SUB -CHAPTER TWO 
G/VAL/N/1/MNG/1 
- 77 -  76 CARRIAGE OF GOODS FOR DIPLOMATIC MISSIONS AND 
OTHER 
IDENTICAL ORGANIZATIONS  
  
Article 220. Carriage of Go ods for Diplomatic missions and  other 
identical organizations  
 
220.1. The following goods sha ll be regarded as the goods carried 
across the Customs frontier for diplomatic missions and other identical 
organizations:  
220.1.1. goods needed for official use by diplomatic  
representative office of foreign countries and other identical organizations;  
220.1.2. personal effects of t he Head of diplomatic missions,  
diplomats and their family members residing in the foreign country;  
220.1.3. personal effects of s ervice and technical workers of  
foreign diplomatic missions and their family members residing in t he 
foreign country;  
220.1.4 diplomatic postal items.  
 220.2. Customs Duties and Other Taxes  shall not be levied on the 
goods specified in 223.1. of the Law and they shall not be subject to non -
tariff restrictions except those prohibited to be carried acros s the national 
border of Mongolia . 
 220.3. The Customs examination shall not be conducted for the 
goods specified in 220.1. if human and animal infectious disease is epidemic or there is a sufficient evidence of proof,  they are prohibited 
goods.  
 220.4. If  there is ground specified in 220.3 of this Law, the Customs 
shall examine goods in the presence of the representative of foreign diplomatic mission.  
 220.5. The regulation s on carriage of goods for diplomatic missions 
and other identical organizations shall be approved by the Director General 
of the Customs central administration . 
 
Article 221. Carriage of Diplomatic Postal Items Across the Customs 
Frontier  
 
G/VAL/N/1/MNG/1 
- 78 -  77 221.1. Diplomatic postal items shall be carried across the Customs 
frontier with no interference.  
 
221.2. If there is sufficient evidence that diplomatic parcels may 
contain documents and items not intended for diplomatic official use, the 
Customs may open the diplomatic parcel in the presence of the 
representative of foreign diplomatic mission.  
 
221.3. Diplomatic posts specified in 221.1 of this Law shall bear an 
identification mark confirming its content outside of the package.  
 
SUB -CHAPTER THREE  
INTERNATIONAL POSTAL TRAFFIC  
 Article 222. Carriage of International Postal Items Across the Customs 
Fron tier 
 
222.1. “International postal item” shall mean letters, parcels and 
parcels as specified in the Postal Law of Mongolia.  
 222.2. It shall be prohibited to open postal items, release to the 
recipients or send abroad without the permission of the Customs .   
 222.3. In case when there is a sufficient evidence that parcels contain 
prohibited goods or upon request of other Customs administrations, the 
Customs may detain and examine international postal items in transit.  
 
222.4. The regulations on carriage o f postal items across the Customs 
frontier shall be approved jointly by the Cabinet Ministers responsible for 
Customs and postal matters.  
 Article 223. Prohibited Items to Be Sent by International Posts and  
Non- tariff Restrictions for Postal Items  
 
223.1.  The following goods and items shall be prohibited to be sent 
by international posts:  
223.1.1. goods prohibited to be carried across the national 
border of Mongolia ; 
G/VAL/N/1/MNG/1 
- 79 -  78 223.1.2. national and foreign currencies , bonds (securities) , 
other instruments of payment  and electronic money ; (This provision was 
amended by the Law of 26 April 2018)  
223.1.3. second hand clothes, shoes and bed sheets, which are  
not disinfected;  
223.1.4. dangerous goods such as radioactive, chemical  
precursor, toxic substances and explosives . 
223.1.5. goods perishable, easily spoilt and which require 
special storage conditions;  
223.1.6. other goods prohibited by laws.  
 
223.2. The goods subject to non -tariff restrictions except those 
prohibited to be carried across the national border of Mongo lia by 
international posts are admitted upon the lodgment of required permissions and licenses by the sender, recipient or their representatives.  
  
Article 224. Customs Clearance of International Postal Items  
 224.1. The Customs shall clear international p ostal items with no 
delay.  
 224.2. The Customs shall not clear postal items in transit through the 
Customs territory, but shall control them.  
 
SUB -CHAPTER FOUR  
PERSONAL EFFECTS  OF TRAVELERS  
 
Article 225.  Traveler  
 
225.1. “Traveler” means:  
225.1.1. any per son not residing permanently in Mongolia and  
temporarily enters and leaves the territory of Mongolia;  
225.1.2. any person residing permanently in Mongolia and  
temporarily enters and leaves the territory of Mongolia.  
 
Article 226. Personal Effects and Means  of Transport of Traveler  
 
226.1. “Personal effects of traveler” shall mean:  
226.1.1. all articles necessary personal use during the journey;  
226.1.2. medicines for personal use;  
G/VAL/N/1/MNG/1 
- 80 -  79 226.1.3. articles in quantity and  value not exceeding the limits  
permitted to  be carried free of Customs Duties and Other Taxes  across the 
Customs frontier in accordance with the Customs legislation.  
 
Article 227. Medicaments for Personal Use  
  
227.1. Medicaments carried by the travelers who are traveling on 
railway, buses, vessels , aircraft and private means of transport for their own 
use shall be regarded as medicaments for personal use.  
 
227.2. Medicaments carried by the travelers shall not be regarded as 
imported goods and import permission shall not be required.  
 227.3. Medica ments for personal use shall include medicaments for 
urgent aid (for up to 7 days ) and for long term recovery treatments (for 
treatment from diabetes, cancer, mental illness and AIDS ). 
 227.4. The following medicaments shall be prohibited to be carried 
across the national border  as medicaments for personal use:  
227.4.1. vascular injection (intravenous) fluids ; 
227.4.2. antibiotic injections,  
227.4.3. narcotic  drugs and psychotropic substances ; 
227.4.4. medicines to replace  blood preparations or  plasma; 
and 
227.4.5. medicines and preparations  for conventional 
immunization (vaccination) . 
 
Article 228. Special Regulations for Travelers Crossing the Customs 
Frontier  
 228.1. The Customs may apply red and green channels for travelers 
crossing the Customs frontier. 
 
228.2. The traveler shall select the channel for crossing the Customs 
frontier.  
 228.3. The traveler may cross through the green channel if he/she do 
not have goods specified in 8.1. of this Law.  
 
G/VAL/N/1/MNG/1 
- 81 -  80 228.4. Officials of diplomatic missions and other identic al 
organizations shall cross the Customs frontier through the green channel.  
 
228.5. Crossing green channel, traveler may not fill out passenger 
Customs (Goods) declaration  form.  
 
228.6. Signs, notes and explanations concerning red and green 
channel treatm ent shall be placed visible to travelers in a hall where the 
Customs clearance for personal effects and medicines of travelers shall be 
conducted.  
 228.7. Personal effects and medicines of travelers crossing through 
green channel shall be carried across t he Customs frontier under the 
Customs control.   
 
Article 229. Carriage of Traveler’s Private Means of Transport Across  
the Customs Frontier  
 229.1. “Traveler’s private means of transport” shall mean private 
vehicles registered in country where the travele r resides permanently.  
 229.2. Traveler’s private means of transport shall be carried 
temporarily across the Customs frontier free of Customs Duties and Other 
Taxes . 
 229.3. Spare parts, tools and fuel necessary for maintenance and 
service for traveler’s p rivate means of transport shall be carried across the 
Customs frontier free of Customs Duties and Other Taxes . 
 Article 230. Quantity of Traveler’s Personal Effects  
 230.1. The Director General of the Customs central administration  
shall approve list and q uantity of traveler’s personal effects to be carried 
free of Customs Duties and Other Taxes . 
 
SUB -CHAPTER  FIVE  
FREE ZONE  
 
Article 231. Free zone procedure  
 
G/VAL/N/1/MNG/1 
- 82 -  81 231.1. The following goods shall be placed under the free zone  
procedure:  
231.1.1. foreign goods t o be admitted to the free zone from 
abroad;  
231.1.2. Mongolian goods in free circulation on the customs 
territory;  
231.1.3. goods placed under other procedures.  
 
231.2. Issues regarding the types, requirements and duties and taxes 
in the free zone shall be  governed by the Law on Free Zone.  
 
SECTION  IV 
CUSTOMS CONTROL  
 
CHAPTER  THIRTEEN  
CUSTOMS CONTROL  
 
Article 232. General Provisions of Customs control  
 
232.1. Customs shall exercise Customs control  in the Customs 
territory . 
 232.2.  Common r egulations on Cust oms control over goods and 
means of transport crossing the Customs frontier shall be approved by the 
Director General of the Customs central administration . Special regulations 
can be approved taking into account of types and specifics of certain goods 
and means of transport.  
 232.3. Loading, unloading  and unpacking  of goods under the 
Customs control , alteration of package s or packings  and mov ement of  
means of transport shall only be carried out with the Customs permission.  
 232.4. Any expenses and losses i ncurred in connection with loading, 
unloading, stor age or transship ment of goods under Customs control and 
delay of means of transport  shall be covered by a declarant itself . 
 232.5. Customs control can be carried out on board a means of 
transport in its m otion.  
 
G/VAL/N/1/MNG/1 
- 83 -  82 232.6. In exercising Customs control, t echnolog ical equipment , tools 
and detector dogs , etc.  can be used.  
 
232.7. Customs may use information technology for exercising 
Customs control.  
 
232.8. Customs may u se information network of Customs 
stakehol der for Customs purposes within the framework of law. 
 
232.9. Customs shall receive information on violations or attempted 
violations of Customs legislation with or without any charge and treat th at 
information as confidential.  The regulations on receipt o f such information 
shall be approved by the Director General of  the Customs central 
administration.  
 Article 233. Principles of Customs Control  
 
233.1. Customs control shall only be carried out on the basis of 
justifications and procedures specified in a law. 
 233.2. Customs central administration  shall determine Customs 
control strategy based on the risk assessment system.  
 233.3. On the basis of mutual agreements, Customs control can be 
carried out in a Customs territor y of any country.  
 
233.4. In order to ensure effective Customs control, the Customs 
shall promote cooperation with the Customs  stakeholders.  
 Article 234. Duration of Control over  Goods or Means of Transport  
 234.1. Goods or means of transport crossing the Customs territory 
shall be subjec t to Customs control for a period as follows:  
234.1.1. for goods imported for home use – from the time 
goods the territory until the Customs gives a permission to release to free circulation;  
234.1.2. for goods or means of transport temporarily imported 
– from the time goods or means of transport enter the territory until they 
leave the Customs territory or are placed under other Customs clearance procedure;  
G/VAL/N/1/MNG/1 
- 84 -  83 234.1.3. for goods and means of transport in international 
transit – from the time they enter the territory until frontier Customs gives 
permission to leave Customs territory; where goods or means of transport is 
in inward transit – from the time they enter the territory until goods or 
means of transport arrive at the designated inland Customs; where g oods or 
means of transport is in outward transit – from the time goods or means of 
transport are declared to the inland Customs until frontier Customs gives 
permission to leave the Customs territory; where goods or means of 
transport is in domestic transit - from the time goods or means of transport 
leave inland Customs of departure until they arrive at the inland Customs of 
destination;  
234.1.4. for transshipment of goods – from the time goods 
enter the territory until they leave the Customs territory;  
234.1.5. for goods cleared for outright exportation – from the 
time goods are declared at Customs until the frontier Customs gives 
permission to leave the Customs territory;  
234.1.6. for goods or means of transport temporarily exported 
– from the time goods o r means of transport are declared to the Customs 
until the frontier Customs gives permission to leave the Customs territory or are placed under other Customs clearance procedure.  
 234.2. Goods or means of transport shall be under Customs control 
while bein g placed in the Customs bonded zones.  
 Article 235.  Verification of Accu racy of Information of Goods  in Free 
Circulation  
  
235.1. The Customs may verify the accuracy of information of goods 
in free circulation in order to ensure the compliance with Custom s 
legislation.  
 235.2. Accuracy of information of goods in free circulation can be 
verified on following grounds:  
235.2.1. gather information for determining Customs control 
strategy on the basis of risk assessment system;  
235.2.2. conduct post clearance a udit and recover unpaid 
duties;  
235.2.3. check information on actions regarding violations or 
attempt to violate legislation.  
  
G/VAL/N/1/MNG/1 
- 85 -  84 235.3. Customs officials appointed by the Director General of the 
Customs central administration  shall check the accuracy of the  information.  
  
234.4. Goods in free circulation are subject to examination for the 
period of up to 5 years.  
 
Article 236.  Customs examination area  (Customs inspection zone)  
 
236.1. The Customs shall determine Customs examination area  
(Customs inspection zone) .  
  
236.2. Customs examination area  (Customs inspection zone) can be 
permanent or temporary.  
  
236.3. Goods shall be stored up to 3 days in the Customs 
examination area (Customs inspection zone) after entry thereto and if 
Customs clearance is not co mpleted during this period, goods shall be 
placed to Customs temporary warehouses.  
  
236.4. If it is not possible to place goods as specified in 238.3. of this 
Law, goods shall be regarded as being placed to open temporary warehouse. In this case, the Cont rol area shall become a temporary 
warehouse.    
  
236.5. If it is not possible to conduct Customs examination in the 
Customs examination area  (Customs inspection zone), it can be conducted 
in other places at declarant’s expenses. Customs examination of exp losives, 
toxic and dangerous chemicals and other goods which may cause a threat to their environment shall be conducted after the security is ensured.  (This 
provision is amended by the Law of 30 January 2020)  
  
236.6. Regulations governing the Customs exa mination area  
(Customs inspection zone) shall be approved by the Director General of the 
Customs central administration . 
 Article 237. Submission of Documents and Information Required  for 
Customs Control  
  
237.1. The clients shall be obliged to submit the Customs the 
documents and information required for Customs control.  
G/VAL/N/1/MNG/1 
- 86 -  85   
237.2. The Customs shall request the documents and information 
required for Customs control to be submitted within the specified 
timeframe.  
 
237.3. The Customs may request the documents and information 
required for the Customs control from other persons.  
 237.4. Declarant, carrier, owner of the Customs bonded zone shall 
preserve Customs -related documents for five years.   
 Article 238.  Reporting for Customs Control Purposes  
 
238.1. The Customs broker s, carriers, owners of the Customs bonded 
zones and temporary warehouses shall be obliged to submit reports in 
accordance with the forms approved by the Customs.  
 
Article 239. Inadmissibility of Unwarranted Damage in the Proces s of 
Customs Co ntrol  
  
239.1. When exercising their legal duties, the Customs or Customs 
offic ials shall not be allowed to take any actions or inactions which may 
cause unwarranted damage.   
  
239.2. Any unwarranted damages losses caused by the unlawful 
actions or inacti ons of the Customs or Customs officials  shall be 
reimbursed by the Customs. 
  
239.3. Customs officials  who caused damages to other persons shall 
be liable in accordance with relevant legislation of Mongolia.  
  
239.4. Any losses caused to persons by Customs  officials ’ lawful 
actions or inactions to exercise Customs control shall not be reimbursed by 
the Customs.  
 
Article 240. Types of Customs Control  
  
240.1. Customs control shall have the following types:  
240.1.1. verification of documents and information;  
240.1.2. verbal declaration;  
G/VAL/N/1/MNG/1 
- 87 -  86 240.1.3. lodgment  of explanations;  
240.1.4. Customs surveillance;  
240.1.5.  outward examination of goods or means of transport;  
240.1.6. physical examination of goods or means of transport;  
240.1.7. search of persons;  
240.1.8. examination at premises, warehouses and areas;  
240.1.9. post clearance audit;  
240.1.10. other.  
 
240.2. The Customs shall use risk assessment method for the 
Customs control.  
 
Article 241. Verification of Information  and Documents  
  
241.1. Customs should che ck validity,  legitimacy (justification) and 
accuracy of information and documents  supplied by a declarant . 
  
241.2. Customs should, for the purpose s of verifying the information 
and documents specified in 241.1 of this Law, give oral and written justificat ion and may require additional documents and information . 
 
Article 242.  Oral Declaration  
  
242.1. When exercising the Customs control, Customs offic ial may 
request an oral declaration from Customs stakeholders . 
 
Article 243. Requ irement  of Explanation s 
 243.1. The Customs or Customs officials  may obtain from the 
Customs stakeholders and other persons explanations in writing which have 
special significance for the Customs control.  
  
Article 244. Customs Surveillance  
 
244.1.  The Customs or Customs officials  shall keep surveillance on 
means of transport in motion, loading, unloading and transshipment of 
goods which is subject to Customs control. Control equipment shall be used 
in surveillance.    
 
G/VAL/N/1/MNG/1 
- 88 -  87 Article 245.  Examination of External Appearance of Goods or Me ans 
of Transport  
 
245.1. The Customs shall examine external appearance of goods or 
means of transport crossing the Customs frontier, seals and special  mark for 
certain types of goods.  
  
245.2. The examin ation specified in 245.1 of this Law  may be 
carried o ut in the absence of the declarant.  
 
Article 246. Examination of Goods or Means of Transport  
  
246.1. The Customs or Customs officials  shall conduct the 
examination for goods or means of transport after receiving Customs 
(Goods) declaration  form in order to match.  
  
246.2. The Customs or Customs officials  may conduct physical 
examination prior to the submission of Customs (Goods) declaration  form 
in order to identify goods to be carried across the Customs frontier or check 
information on breach of Customs l egislation.  
  
246.3. Customs examination can be conducted by choosing in a most 
appropriate way such as removing seal, opening of goods package, 
identifying and counting goods which are placed for Customs control.  
  
246.4. Declarant must be present when go ods or means of transport 
are examined . If the declarant is unable to be in presence the carrier may 
witness the examination.  
  
246.5. The Customs or Customs officials  may perform the Customs 
examination of following goods without the presence of the decl arant:  
246.5.1. Goods which pose threat to national security, human 
life, animals, plants and the environment such as explosives, inflammable, 
psychotropic, radioactive, chemical, biological and hazardous substances, 
drugs, psychotropic substances and his torical and cultural value goods;  
246.5.2. International postal items;  
246.5.3. Goods to be examined  on the basis of the information 
on potential breach of the Customs legislation.  
  
G/VAL/N/1/MNG/1 
- 89 -  88 246.6. If the Customs conducts the physical examination of goods in 
accor dance with the Article 248.5 of this Law, it shall compile on goods 
examination record in the presence of witnesses.  
  
246.7. The Customs may be re- examined .  
  
246.8. If it is not possible to conduct the Customs examination in the 
Customs examination are a (Customs inspection zone) , it can be carried out 
in the office or private premises, which meet technical requirements 
approved by the Customs, at the declarant’s expenses.  
  
246.9. The Customs shall run the examination of means of transport 
for internat ional travelers and cargo within their scheduled stop time. 
Where necessary, upon the decision of head of the Customs, the stop time may be extended.  
 
Article 247. Search of Persons  
  
247.1. Customs offic ial shall conduct search on a person where there 
is a sufficient ground or suspicion of a violation or concealment of goods 
on his/her body as follows:  
247.1.1. notify the Head of the Customs on conducting a  
search;  
247.1.2. prior to the search, notify the person in question, 
remind his/her rights and responsibilities, suggest to lodge concealed items on a voluntary basis;  
247.1.3. conduct search in th e room which meets sanitary and  
hygienic requirements and with access of other persons to observe the performance of a search;  
247.1.4. Customs offic ial cond ucting the search shall be the 
same sex of a person subject to search and where the same sex offic ial is 
unavailable, the search shall be conducted by a medical doctor who is invited for such a purpose;  
247.1.5. witnesses shall be present during the search  of a 
person and said witnesses shall be the same sex as a person being searched;  
247.1.6. in case when a person subjected to a search is  
underage or disabled, his/her lawful representative or the person 
accompanying them shall be in present during a sear ch.  
   
G/VAL/N/1/MNG/1 
- 90 -  89 247.2. A person subjected to search as specified in 247.1. shall be 
entitled to the following rights: 
247.2.1. get introduced to his/her rights and obligations;  
247.2.2. provide explanations and submit petitions;  
247.2.3. examine the record of his/ her own search;  
247.2.4. speak his/her native language and where n ecessary to  
request an interpreter;  
247.2.5.  lodge complaint in accordance with Law and relevant 
laws in case his/her lawful rights have been infringed during the search.  
  
247.3. A person subjected to search shall be obliged to obey lawful 
demands of the Customs offic ials. 
  
247.4. It shall be prohibited to use during a search method  involving 
humiliation of the person’s dignity, defaming his/her name or damage to 
the person’s health.  
  
247.5. Customs offic ial shall compile a search record. Customs 
offic ial who conducting the search, the person subjected to search and the 
witnesses thereof shall sign the search record.  
 247.6.  Search of person should be carried out in accordance with the 
procedures for search provided for in the Law on Examination and 
Settlement of Offences . (This provision is added by the Law of 18 May 
2017)  
 
Article 248. Examination of Premises, Warehouses or Sites  
 248.1. The Customs or Customs officials  shall examine prem ises, 
warehouses or sites where the following goods are located : 
248.1.1. goods temporarily admitted  into the Customs 
territory ; 
248.1.2. goods stored  under supervision of  a declarant upon 
permission of Customs;  
248.1.3. goods stored in a temporary warehou se or Customs  
bonded zone.  
  
248.2. The Customs or Customs officials  shall conduct examinations 
of premises, warehouses or sites in existence of an  information on the fact 
that goods or means of transport unde r Customs control is lost or the 
G/VAL/N/1/MNG/1 
- 91 -  90 Customs legisl ation  is violated and in accordance with the procedures 
provided for in the Law on Examination and Settlement of Offences . (This 
provision is amended by the Law of 18 May 2017)  
  
248.3. If there is a sufficient ground or suspicion that smuggled 
goods are l ocated at places other than those specified in 248.1 of this Law , 
Customs shall , in accordance with the procedures provided for in the Law 
on Examination and Settlement of Offences,  conduct examinations at th e 
premises, warehouses or sites where such goods  are stored .  In this case, 
special marks should  be examined.  (This provision is amended by the Law 
of 18 May 2017)  
  
248.4. If the owner (operator) of a premise, warehouse or site where 
goods under  Customs control are stored refuses  to allow  examin ation , the 
Customs shall enter the places with presence of independent witnesses  and 
conduct examination.  It shall inform of this fact to a Prosecutor’s Office 
within a period specified in a relevant law.  
  
Article 249. Post -clearance audit 
        
249.1. The Cus toms shall conduct post clearance audit, after goods 
or means of transport have been cleared and released, for the purposes of 
verification of the accuracy of information specified in Customs (Goods) 
declaration  form and other documents and assessment of e xport and import 
record of the declarant.  
  
249.2. The Customs and Customs officials  have the following rights 
for conducting post clearance audit:  
249.2.1. to demand a declarant to submi t to them a Customs 
related , accounting, financial and other required  documents and have an 
access to his/her database;  
249.2.2. to carefully examine the document related to the 
audit , cop y it for themselves , conduct its verif ication  and demand to 
provide them with explanations, enquiries  and clarifications;  
249.2.3. to have an access to  premises, warehouses or sites of 
consignees, owner s, proprietor s or related  to them persons, carry out  
examination or seal them  when deemed necessary;  
249.2.4. in case when goods and means of transport are not 
allowed by declarants, consigne es, owners, proprietors or related to them 
persons to enter their premises, warehouses or sites,  or in case when they 
G/VAL/N/1/MNG/1 
- 92 -  91 refuse audit by any other means, to enter and check the premises, 
warehouses or sites;  
249.2. 5. other rights specified in a Law.  
   
249.3. The Customs official  who conducted the post clearance audit 
shall produce his verdict  on offences proven by  an evidence and issue an 
act of debt collection . In this case, Customs (Goods) declaration  may be re-
produced  and Customs  clear ance i s initiated . 
  
249.4. The regulations on post clearance audit shall be approved by 
the Director General of the Customs central administration . 
 
Article 250.  Controlled Delivery  
  
250.1. On the basis of international treaties of Mongolia or mutually 
agreed arrangements with Customs or competent authorities of other 
countries, the Customs may use controlled delivery method for the 
purposes of repressing illegal trafficking of prohibited and restricted goods 
and revealing persons involved in the smuggling of such goods und er 
Customs control.  
  
250.2. The regulations on controlled delivery shall be approved by 
the Cabinet.     
 
Article 251. Detain ment (Seizure) of  Goods or Means of Transport  
 251.1. Goods or means of transport may be detained (seized), upon 
the decision of Customs or Customs officials , for the purposes of obtaining 
conclusions (expertise document ), analysis, information and enquiry from 
the specialized organizations and involving relevant organizations and 
officials in the Customs examination.  
  
251.2. The decisions specified in the Article 253.1. of this Law shall 
contain information on reasons to detain goods or means of transport, period of seizure and full name of the official who made decision and the 
copy of such decision shall be provided to the decla rant. 
  
251.3. The regulation s on detainment (seizure) of goods or means of 
transport shall be approved by the Director General of the Customs central 
administration . 
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SUB -CHAPTER ONE  
EXPERT ANALYSIS AND TESTING IN CUSTOMS CONTROL  
 
Article 252.  Appointme nt of Experts in Conducting Customs Control  
  
252.1. Expert analysis shall be conducted when the Customs control 
for documents, goods or means of transport requires expertise.  
  
252.2. Expert analysis or testing may be conducted by the Customs 
laboratory o r any specialized organizations or other experts appointed by 
the Customs.  
  
252.3. Any organizations, public or private shall accept the decision 
by the Customs on expert analysis and appointment of experts.  
  
252.4. In case when the organization to condu ct expert analysis is not 
state owned, the expert analysis shall be conducted on contractual basis. 
Costs for expert analysis shall be borne by the declarant.  
  
252.5. The Head of the Customs shall specify, in the resolution to 
conduct expert analysis, gro unds and purposes of such analysis, duration, 
full name of an expert, name of organization, questions to be answered, list 
of documents and materials submitted to the expert, conclusions (expertise 
document ) and warning s on responsibilities for drawing up wrong the 
conclusion s (expertise document ).  
  
252.6. Expert analysis shall be conducted within the following time 
period:  
252.6.1. during the period whe n goods are stored in temporary  
warehouse being placed under Customs procedure chosen by declarant 
upon getting expert conclusion s (expertise document ); 
252.6.2. up to one month if expert analysis is made for means 
of transport;  
252.6.3. up to three months for other cases.  
  
252.7. Customs management officials shall make decision on 
conducting the expert an alysis for goods or means of transport and notify 
declarant on that decision.  
  
G/VAL/N/1/MNG/1 
- 94 -  93 252.8. The regulations on conducting expert analysis, appointing 
experts, drawing up conclusions (expertise document ) and requirements for 
experts shall be approved by the Dire ctor General of the Customs central 
administration . 
 
Article 253. Expert’s Conclusion s (Expertise document ) 
  
253.1. The expert shall draw up conclusion s (expertise document ) in 
writing based on analysis (test) results.  
  
253.2. In expert ’s conclusion s (expertise document ) there shall be  
included grounds of conducting expert analysis, place, duration, full name 
of expert or name of organization, questions to be answered, object of 
analysis, materials and documents, methods of analysis and findings of 
exper t analysis. 
 253.3. In the expert conclusion s (expertise document ) specified in 
253.2 of this Law  there may be included  other conclusions not mentioned 
in questions in expert appointment act but relevant to the said analysis . 
  
253.4. The expert shall attach evidences and other relevant materials 
and documents which would be an  integral  part of expert’s conclusion s 
(expertise document ). 
  
253.5. The expert who conducted expert analysis and other experts 
who participated in the said analysis shall sign the c onclusion s (expertise 
document ). In case of disagreement, each expert shall provide his/her  own 
conclusion s. 
  
253.6. The Customs shall submit a copy of the expert’s conclusion s 
(expertise document ) to the declarant. 
  
253.7. The Customs or Customs officia ls shall , in making a decision,  
take into account of expert’s conclusion s (expertise document ). 
 
Article 254.  Additional and Repeated Expert Analysis  
  
254.1. If the expert ’s conclusion s (expertise document ) are vague or 
incomplete, additional expert anal ysis shall be conducted by the expert who 
conducted the analysis or other expert or organization.  
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254.2. If the expert analysis is found to be unsatisfactory or doubtful, 
the Customs shall appoint another  expert for repeated expert analysis.   
  
254.3. R elevant provisions of the Article 254 and 255 of this Law 
shall be adhered for conducting additional and repeated expert analysis.  
 
Article 255. Expert’s Rights and Responsibilities  
  
255.1. An expert has the following rights:  
255.1.1. examine goods, docum ents and means of transport for 
which expert analysis to be conducted;  
255.1.2. invite other experts for the expert analysis upon the 
permission of the Customs,  
255.1.3. request necessary for the expert analysis materials, 
additional information and docume nts; 
255.1.4. refuse to conduct expert analysis;  
255.1.5. participate in the certain operation for Customs 
control upon the permission of the Customs.  
  
255.2. When the expert refused to conduct the expert analysis as 
specified in   257.1.4 of this Law, he /she shall notify the Customs about 
such decision in writing.  
  
255.3. Expert shall keep confidentiality of information regarding 
expert’s analysis and conclusion s (expertise document ) and shall refuse to 
participate if such Customs operation is related to  business of his/her family 
members or relatives or own property.  
  
Article 256. Taking a Probe (Test), Taste (Specimen) or Sample  
 
256.1. For the purposes of Custom control, the Customs or Customs 
offic ials may take a probe (test), taste (specimen) or sam ple of goods.  
  
256.2. A declarant may t ake a probe (test), taste (specimen) or sample  
upon a permission of Customs . 
  
256.3. Where other competent government authorities or their 
officials take a probe (test), taste (specimen) or sample  in accordance with  
the relevant law, Customs official and a declarant should be present . 
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256.4. The declarant shall be obliged to provide assistance in taking a 
probe (test), taste (specimen) or sample  and bear related expenses.  
  
256.5.  Quantity of a probe (test), taste (specimen) or sample  shall be a 
minimum amount sufficient for testing and making conclusions  (producing 
expertise document) . 
  
256.6. A probe (test), taste (specimen) or sample  taken in accordance 
with provisions 256.1- 256.3 of this Law should be recorded and experts or 
specialists  may take part in that process.  
  
256.7. The regulations on taking a probe (test), taste (specimen) or 
sample , conducting analysis and drawing up conclusion s (expertise 
document ) shall be approved by the Director General of the Customs central 
administration . 
 
Article 257. Specialist’s Involvement in Customs Control  
  
257.1. When there is a need to use technical equipment , professional 
knowledge and skills  in exercising  Customs control, Customs may invite a 
specialist to participa te in a Customs operations  on a contractual basis.  
257.2. The specialist  specified in 257.1 of this La w shall have the 
following rights:  
257.2.1. to be acquainted with  materials relevant to his/her 
functions  in the operation ; 
257.2.2. to put, upon permissi on of Customs official, questions 
related to the operation ; 
257.2.3. to get acquainted  with results  and related documents  
of the operation he/she participated in and give comments thereo n. 
  
257.3. The specialists specified in 257.1 of this Law shall have the 
following obligations : 
257.3.1. to perform his/her duty specified in the contract;  
257.3.2. to certify his/her involvement in the certain operations 
of Customs control by his/her signature  and keep confidentiality of 
information acquired during the operations ; 
257.3.3. to refrain from involveme nt in a Customs operation if  
the operation is related to a property  of his/her family members or relatives 
or his/her own property . 
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257.4. Costs of the specialists involved in the Customs control at the 
initiative of Customs shall be borne by the State Budget.  
   
Article 258. Involvement of Other Government  Agencies or Officials in 
Customs Control  
  
258.1. Other government  agencies or officials such as professional 
inspection  agencies and police officers may be i nvolved in Customs control 
in accordance with the relevant legislation.  
  
258.2. The government  agencies or officials specified in 258.1 of this 
Law may , along with Customs examination, carry out  their own control and 
examination provided for in  their rele vant legislation.  
 
SUB -CHAPTER TWO 
ADDITIONAL PROVISIONS ON CUSTOMS CONTROL  
 
Article 259. Information on Customs Stakeholders  
 
259.1. In accordance with Law, the Customs shall collect 
information regarding clients and stakeholders who are engaged in carria ge 
of goods or means of transport across the Customs frontier or involved in foreign trade activities.  
  
259.2. For the purposes of Customs control, levying and collecting 
Customs duties and other taxes, the Customs shall gather information on business rec ord, assets, location and solvency of the stakeholder and 
clients.   
 
Article 260. Other Activities Necessary for the Customs Control  
  
260.1. A licensed owner  of the temporary warehouses and Customs 
bonded zones, declarants and carriers shall be responsib le for carriage, 
loading, unloading transshipment, unpacking, repacking, weigh scaling, 
determination of quantity, fixing good package damages and opening and closing warehouses.  
  
Article 261. Application of Identification Marks on Goods or Means  
of Tran sport for Customs Purposes  
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261.1. Identification marks for Customs purposes (hereinafter, 
Customs identification mark ) for the goods or means of transport under the 
Customs control may be effected applying most convenient methods such 
as seals, stamps, a lphanumeric and other markings, special identification 
marks, stamping shipment documents, commercial and other documents, 
taking a probe (test), taste (specimen) or sample , detailed description of 
goods or means of transport, photographic images, video re cording, 
sketches and illustrations.  
  
261.2. The Customs or Customs officials  shall put Customs 
identification marks.  
  
261.3. The Customs identification mark may be changed or removed 
by other persons upon the permission of Customs if there is a threat to 
goods or means of transport to be destroyed, lost or damaged or the 
Customs is unable to apply the Customs identification mark and in this 
effect such person shall notify the Customs immediately.  
  
261.4. In the instances specified in the Article 263.3.  of this Law, if 
the person is unable to notify the Customs, he/she may change or remove 
the Customs identification mark in the presence of any competent officials from other relevant Ministries and agencies.  
  
261.5. In the instances specified in the Arti cle 263.3. and 263.4. the 
person shall file a report in accordance with the form approved by the 
Director General of the Customs c entral administration  and shall prove real 
threats by providing documents issued by the relevant organizations.  
  
261.6. The i dentification mark specified in the Article 263.1. of this 
Law shall be as seals and stamps applied the Customs of other countries and they shall be used solely for Customs purposes.  
  
261.7. The regulations on application of identification marks on 
goods or means of transport carried across the Customs frontier shall be 
approved by the Director General of the Customs central administration . 
 
SUB -CHAPTER THREE  
PERMISSION OF  GOODS RELATED TO INTELLECTUAL 
PROPERTY RIGHTS THROUGH THE CUSTOMS FRONTIER  
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Article  262. Permission of  Goods Related to Intellectual Property 
Rights through the Customs Frontier  
  
262.1. Creation s, invention s, industrial designs, utility models  or 
goods related to the intellectual property rights owned by a certified right -
holder under  the Law on Copyrights and Related Rights and the Law on 
Patent s shall be permitted  across the Customs frontier unless otherwise is 
specified in a law or in cases other than those where an application is 
submitted as specified in Article 26 4 of this Law.  
  
262.2. The regulations on permission  of goods related  to intellectual 
property right across the Customs frontier shall be approved jointly by the 
Director General of the Customs central administration  and a head of  the 
Intellectual Property Office.  
 
Articl e 263. Grounds Not to Permit  Goods Related  to Intellectual 
Property Right s Through the Customs Frontier  
  
263.1. The Customs shall take measures not to permit  goods , which 
are related to intellectual property rights and placed under the Customs 
control , across the Customs frontier on the basis of the application made by 
the right- holder.  
  
263.2. Measures to be taken by the Customs shall not preclude  the 
right -holder in protect ing his/her rights according to provisions of  a law of 
Mongolia.  
 
Article 264.  R ight-Holder’s Application and Its Consideration  
 
264.1. The right -holder shall, in  a case where he/she has a sufficient 
evidence that goods  were smuggled through the Customs frontier in 
infringement  of his/her rights  or the goods are  under Customs control,  
submit application to Customs to take measures not to permit  such goods 
across the Customs frontier.  The application shall contain the following 
details:  
264.1.1. information on the right -holder;  
264.1.2. information on the intellectual property objects;  
264.1.3. detailed informati on on goods which might be 
smuggled as by the applicant ; 
G/VAL/N/1/MNG/1 
- 100 -  99 264.1.4. determination of a  time by which Customs should 
take its measures;  
 
264.2. The application shall be supplemented by the IPR certificate 
and the product design cert ificate . 
  
264.3.  The Customs shall accept the application and consider it in 
accordance with relevant legislation.  
 
SECTION V  
CUSTOMS  
CHAPTER  FOURTEEN  
 
CUSTOMS  
 
Article 265.   Customs  (This Article is revised by the Law of 18 December 
2015)  
  
265.1. The Customs is a government agency with its special function 
responsible for ensuring compliance of the Customs legislation of 
Mongolia. (This provision is revised by the Law 21 July 2016 ) 
  
265.2. The Customs shall have its own emblem (logo). The 
regulations on design and application of the emblem shall be approved by 
the Director General of the Customs central administration.  (This provision 
is amended by the Law 21 July 2016 ) 
 265.3. The Customs should be financed from the state budget and 
economic guarantee  for its functioning shall be ensured by the Government. 
(This provision is amended by the Law 21 July 2016 ) 
  
Article 266.  Customs Emblem (This Article is deleted by the Law of 18 
December 2015 ) 
  
266.1. The Customs shall have its own emblem. The regulat ions on 
the design and application of the emblem shall be approved by the Director 
General of the Customs central administration .  
 
Article 267. Customs  System  (This Article is deleted by the Law of 18 
December 2015 ) 
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267.1. The Customs system consists of  the Customs central 
administration  and affiliated to it regional Custom s administrations  and 
Customs offices.  The regional Customs administrations  may have 
functional units and branch  offices . 
  
267.2. The Customs central administration  is a state admini strative 
authority responsible for implementing Customs legislation nationwide.  
  
267.3. The Customs central administration  shall have the Director 
General and his Deputy  (Deputies).  
  
267.4. The Government of Mongolia shall appoint the Director 
General of  the Customs central administration  upon the recommendation of 
the Cabinet Minister responsible for Customs matters and appoint the 
Deputy Director General upon the recommendation of the Director General 
of the Customs central administration .  
  
267.5. The  Customs central administration  may have its own 
Customs research and training organization, Customs laboratory, printing 
shop, information technology center, investment, procurement and service 
department and a detector dog unit.  
 
267.6. Rules of the Cust oms central administration shall be approved 
by the Government.  
  
267.7. The rules of regional Customs administrations, Customs 
offices and offices referred to in 267.5 of this Law  shall be approved by the 
Director General of the Customs central administra tion. 
  
267.8. Research and education al activities of the research 
organization s specified in 26 7.5. of this Law shall be governed by the Law 
on Science and Technology and the Law on Higher Education.  
 Article 267
1. Customs System (This Article is added by  the Law of 21 July 
2016)  
 
2671.1. The Customs system consists of government authority 
responsible for Customs matters and affiliated to it regional Customs 
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- 102 -  101 administrations and Customs offices. The regional Customs administrations 
may have functional units  and branch offices.  
2671.2. The government authority responsible for Customs matters 
is a state administrative authority responsible for implementing Customs 
legislation nationwide . 
2671.3. The government authority responsible for Customs matters 
shall ha ve the Director General and his Deputy (Deputies).  
2671.4. The Director General of the Customs central administration 
shall be appointed or discharged in accordance with paragraph 2 of Article 
183 of the Law on Government of Mongolia . (This provision is am ended by 
the Law of 7 December 2017 ) 
2671.5. The government authority responsible for Customs matters 
may operate under it a scientific institution in charge of academic and 
research works  and training and refreshment training of Customs staff , 
Customs lab oratory, printing  house , information processing and computing  
center, investment, procurement and service s department and a detector dog 
unit. 
2671.6. The rules of the government authority responsible for 
Customs matters shall be approved by the Government . 
2671.7. The rules of regional Customs administrations, Customs 
offices and offices referred to in 2671.5 of this Law shall be approved by 
the Director General of the government authority responsible for Customs matters.  
267
1.8. Research and educational a ctivities of the scientific 
institution specified in 2671.5. of this Law shall be governed by the Law on 
Science and Technology and the Law on Higher Education.  
2671.9. The Customs shall execute a special function to coordinate 
activities of an institution  responsible for ensuring border ports control and 
security and provide it with a general management and the respective 
relations shall be governed by the Law on Border Ports . (This provision is 
deleted by the Law of 28 December 2016 ) 
 Article 268. The Ful l Power of the Customs central administration  
(This Article is deleted by the Law of 18 December 2015 ) 
  
268.1. The Customs central administration  shall exercise the 
following power:  
268.1.1. to implement the Customs legislation nationwide and 
ensure its c ompliance;  
G/VAL/N/1/MNG/1 
- 103 -  102 268.1.2. to introduce proposals on Customs matters and get 
settled the matter  in accordance with the legislation;  
268.1.3. to determine Customs control strategies on the basis 
of risk assessment;  
268.1.4. to formulate and implement Customs Devel opment 
Program;  
268.1.5. to coordinate activities of Customs  establishments, 
provide professional management and create conditions for normal 
operations;  
268.1.6. to develop rules, regulations and guidelines  specified 
in this Law regarding carriage of good s or means of transport across the 
Customs frontier;  
268.1.7. to compile Customs foreign trade statistics and 
conduct analyses;  
268.1.8. to generate  national commodity code s in conformity  
with the Harmonized Commodity Description and Coding System;  
268.1.9. to set customhouses and Customs offices for 
declaring goods at clearance;  
268.1.10. to plan human resource demand of the Customs and 
manage deployment of human resource;  
268.1.11. to consult and provide information on Customs 
matters and support training  employees of Customs stakeholders;  
268.1.12. to enhance international cooperation of the Customs;  
268.1.13. to prevent Customs offences;  
268.1.14. to accept and resolve petitions and complaints on 
Customs matters;  
268.1.15. other powers specified in a law. 
 
Article 2681. The Full Power of the Government Authority Responsible 
for Customs M atter s (This Article is added by the Law of 
21 July 2016)  
 
2681.1. The Government authority responsible for Customs matters 
shall exercise the following power : 
2681.1.1. to implement the Customs legislation nationwide 
and ensure its compliance ; 
2681.1.2. to introduce proposals on Customs matters and get 
settled the matter in accordance with legislation ; 
2681.1.3. to determine Customs control strategies on the basis 
of risk assessment ; 
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- 104 -  103 2681.1.4. to formulate and implement Customs Development 
Program ; 
2681.1.5. to coordinate activities of Customs establishments, 
provide them with a professional management and ensure their  normal 
operations ; 
2681.1.6. to develop rules, regulati ons and guidelines specified 
in this Law regarding permission of goods or means of transport across the 
Customs frontier ; 
2681.1.7. to compile Customs foreign trade statistics and 
conduct analyses ; 
2681.1.8. to generate  national commodity code s in conformi ty 
with the Harmonized Commodity Description and Coding System ; 
2681.1.9. to set designated Customs establishment for 
declaring goods and accomplishing Customs clearance ; 
2681.1.10.  to plan Customs human resource needs and manage 
its deployment ; 
2681.1.11.  to provide Customs stakeholders with information 
and consultancy on Customs matters and assist  in preparation,  training  and 
retraining of their professional  staff; 
2681.1.12.  to develop international Customs cooperation ; 
2681.1.13.  to prevent Customs offe nces; 
2681.1.14.  to accept and resolve petitions and complaints on 
Customs matters ; 
2681.1.15.  other powers specified in a law. 
 
Article 269. The Principle Functions of Customs  (This Article is deleted 
by the Law of 18 December 2015)  
 
269.1. The Customs sh all perform the following principle functions:  
269.1.1. to administer and enfo rce the Customs legislation and 
ensure compliance;  
269.1.2. to control goods or means of transport crossing the 
Customs frontier;  
269.1.3. to accomplish Customs clearance , levy  (assess, 
impose),  collect and use force of law to collect Customs duties and other 
taxes and exercise control;  
269.1.4. to advance Customs data processing system and 
protect and secure confidentiality of database;  
269.1.5. to compile the Customs statistical  data on foreign 
trade; 
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- 105 -  104 269.1.6. to educate public on Customs legislation and Customs 
related data;  
269.1.7. to prevent and repress Customs offences and impose 
penalties specified in a law; 
269.1.8. to conduct internal control of the Customs;  
269.1.9. to protect intellectual property rights as specified in 
this Law. 
 
Article 2691. The Principle Functions of Customs  (This Article is added 
by the Law of 21 July 2016)  
 
2691.1. The Customs shall perform the following principle 
functions : 
2691.1.1. to administe r implementation of the Customs 
legislation and ensure its compliance and enforcement ; 
2691.1.2. to control goods or means of transport crossing the 
Customs frontier and their movements ; 
2691.1.3. to accomplish Customs clearance, levy (assess, 
impose), collect and use force of law to collect Customs duties and other 
taxes as well as fees and exercise control over them ; 
2691.1.4. to advance Customs data processing system and 
ensure and protect confidentiality and security of database ; 
2691.1.5. to compile th e Customs statistical data on foreign 
trade ; 
2691.1.6. to promote public awareness of Customs legislation 
and provide the public with information ; 
2691.1.7. to prevent and repress Customs offences and impose 
penalties specified in a law ; 
2691.1.8. to apply  internal audit of Customs ; 
2691.1.9. to protect intellectual property rights as specified in 
this Law ; 
2691.1.10.  to administer exploitation and maintenance of 
border port facilities and take measures to ensure working conditions of employees of border co ntrol services . (This provision is added by the Law 
of 28 December 2016 ) 
 Article 270.  Rights of the Customs  (This Article is deleted by the Law of 
18 December 2015)  
  
270.1. The Customs shall have the following rights:  
G/VAL/N/1/MNG/1 
- 106 -  105 270.1.1. to require  and examine information and documents 
for Customs purposes in accordance with this Law;  
270.1.2. to use vehicles and communication devices owned by 
other persons in case when the Customs own ed vehicles and 
communication devices are not available for use;  
270.1.3. to make  claims and complaints to the Court on 
Customs matters;  
270.1.4. other rights specified in a law. 
 
Article 2701. Rights of the Customs  (This Article is added by the Law of 
21 July 2016)  
 
2701.1. The Customs shall have the following rights : 
2701.1.1. to req uire and examine information and documents 
for Customs purposes in accordance with this Law ; 
2701.1.2. in case when the Customs cannot use its own 
vehicles and communication devices, to use vehicles and communication 
devices owned by other persons ; 
2701.1.3. to make claims and complaints to a court on 
Customs matters ; 
2701.1.4. other rights specified in a law. 
 
Article 271. Full Powers of Customs Top Management  (This Article is 
deleted by the Law of 18 December 2015 ) 
  
271.1. The Director General of the Customs central administration  
shall exercise the following  full powers:  
271.1.1. to maintain  administrative daily management of 
Customs operation s; 
271.1.2. to enact, if such  power  is rendered by a law,  rules, 
procedure s and guidelin es establishing norms  enforceable nationwide;  
271.1.3. to participate in formulating Customs policy and to 
organize enforcement actions of measures on tariff and non -tariff 
restrictions;  
271.1.4. to draft international agreements of Mongolia on 
Customs matters, sign them when auth orized by the Government of 
Mongolia and ensure the compliance with commitments of Mongolia 
arising thereof;  
271.1.5. to take measures for preventing and combating 
Customs offences in compliance with the Customs legislation;   
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- 107 -  106 271.1.6. to cooperate with Customs stakeholders to enhance 
the eff ectiveness  of Customs control  and examination ; 
271.1.7. to accept  and review petitions and complaints on 
Customs matters and make a decision within his/her competenc y; 
271.1.8. to establish, re- organize or dissolve Cust oms 
establishments affiliated  to the Customs central administration and those 
operating under it ; 
271.1.9. to determine the territories of supervision by affiliated  
Customs establishments and restrict the ir competencies  to certain types of 
goods or means of transport or Customs procedure s; 
271.1.10. to appoint , discharge, suspend,  transfer  or rotate 
Customs  officials , reward them or nominate them to a state or Government 
awards;  
271.1.11 . to award a title of a state Customs inspector  or 
suspend the title  or impose disciplinary measures;  
271.1.12 . to dispose  Customs budget and its assets within 
his/her competency empowered by a law ; 
271.1.13 . to represent Customs abroad and domestically and at 
a court or arbitration;  
271.1.14 . to keep  control on levying ( assessment , imposition) , 
collection and payment of Customs duties and other t axes as well as fees ; 
271.1.15 . to keep  control over foreign trade payment s and 
settlements (estimates)  for the Customs purposes;  
271.1.16 . to ensure facilitation and security of inte rnational 
trade and give an authorization to the Customs stakeholder  who meets  the 
criteria determined by the Customs central administration  in accordance 
with international standards;  
271.1.17 . other rights specified in a law. 
  
271.2. In absence of the D irector General of the Customs central 
administration  the Deputy Director General shall exercise his powers.  
 
Article 2711. Full Powers of Customs Top Management  (This Article is 
added by the Law of 21 July 2016)  
 
2711.1. The Director General of the Govern ment authority 
responsible for Customs matters  shall exercise the following full powers : 
2711.1.1. to maintain administrative daily management of 
Customs operations ; 
G/VAL/N/1/MNG/1 
- 108 -  107 2711.1.2. to enact, if such  power is rendered by a law, rules, 
procedures and guidelines e stablishing norms enforceable nationwide ; 
2711.1.3. to participate in formulating Customs policy and to 
organize enforcement actions of measures on tariff and non -tariff 
restrictions;  
2711.1.4. to draft international agreements of Mongolia on 
Customs matte rs, sign them when authorized by the Government of 
Mongolia and ensure the compliance with commitments of Mongolia 
arising thereof ; 
2711.1.5. to take measures for preventing and combating 
Customs offences in compliance with the Customs legislation ; 
2711.1.6. to cooperate with Customs stakeholders to enhance 
the effectiveness of Customs control and examination ; 
2711.1.7. to accept and review petitions and complaints on 
Customs matters and make a decision within his/her competenc y; 
2711.1.8. to establish, re -organize or dissolve Customs 
establishments affiliated to the Customs central administration and those 
operating under it ; 
2711.1.9. to determine the territories of supervision by 
affiliated Customs establishments and restrict their competencies to certain  
types of goods or means of transport or Customs procedure s; 
2711.1.10.  to appoint, discharge, suspend, transfer or rotate 
Customs officials, reward them or nominate them to a state or Government 
awards;  
2711.1.11.  to award a title of a state Customs inspe ctor or 
suspend the title or impose disciplinary measures ; 
2711.1.12.  to dispose Customs budget and its assets within 
his/her competency empowered by a law ; 
2711.1.13.  to represent Customs abroad and domestically and 
at a court or arbitration ; 
2711.1.14.  to keep control on levying (assessment, 
imposition), collection and payment of Customs duties and other taxes as well as fees ; 
271
1.1.15.  to keep control over foreign trade payments and 
settlements (estimates) for the Customs purposes ; 
2711.1.16.  to ensure facilitation and security of international 
trade and give an authorization to the Customs stakeholder who meets the 
criteria determined by the Customs central administration in accordance 
with international standards ; 
2711.1.17.  other rights specified in a  law. 
G/VAL/N/1/MNG/1 
- 109 -  108 2711.2. In absence of the Director General of the Customs central 
administration the Deputy Director General shall exercise his powers . 
 
Article 272. Cooperation of Customs with Other Government  Agencies  
(This Article is deleted by the Law of 18 Dece mber 2015 ) 
  
272.1. For the purposes of implementing operational objectives 
specified in the Articles 2 88 and 2 89, the Customs may cooperate with 
other Government  agencies.  
  
272.2. The Customs may delegate  execution of its duties other th an 
conducting the Customs Control to other Government  agencies in 
accordance with the relevant laws. 
  
Article 2721. Cooperation of Customs with Other Government 
Agencies  (This Article is added by the Law of 21 July 2016 )/ 
 272
1.1. For the purposes of implementing operatio nal objectives 
specified in the Articles 288 and 289, the Customs may cooperate with 
other Government agencies . 
2721.2. The Customs may delegate execution of its duties other 
than conducting the Customs Control to other Government agencies in accordance wi th the relevant laws . 
 Article 273. State Customs Inspecto r 
   
273.1. The Customs offic ial who has rights and responsibilities to 
conduct Customs control and examination in accordance with the Customs legislation  would be a state Customs inspector . 
 
273.2.  State Customs inspectors  belong to the government special 
service employees.  
 
273.3. The Director General of the Customs central administration  
shall be a Customs Chief Officer of Mongolia.  
 
273.4. A state Customs inspector  shall, when he/she is awarded a  
title of a state Customs inspector , take an oath saying that “I, the S tate 
Customs Inspector , swear to devote myself to safeguarding the sovereignty 
and economic security of Mongolia and when carrying out the Customs 
G/VAL/N/1/MNG/1 
- 110 -  109 control and examination to honor law a nd justice, strictly observe codes of 
conduct of state Customs inspector  and not be biased. And breaking my 
oath is worth of a statutory punishment”.  
 
273.5. A state Customs inspector  shall be a Mongolian national with 
higher education and certain knowledg e of foreign language and completed 
the specialized training on Customs operational activities.  
 273.6. The regulation s on requirements and procedures for 
examination to recruit to a position of a state Customs inspector  shall be 
approved by the Customs c entral administration . 
 
Article 274. Right and Responsibilities of a State Customs Inspector  
  
274.1. A state Customs inspector  has, in addition to the rights 
specified in this Law on Civil Service, the following rights:  
274.1.1. to conduct the Customs con trol and the Customs 
clearance for goods or means of transport carried across the Customs frontier in accordance with this Law;  
274.1.2. for the purposes of enforcing the Customs legislation 
to request any nationals or officials, to abide by his/her lawful  
requirements;  
274.1.3. to have an access to premises or warehouses owned 
by any economic entities or organizations, search and make up an inventory, and audit or check books and accounts of economic entities in connection with the Customs clearance;  
274.1.4. to require  documents, explanations and enquiries 
relevant to the Customs control and examination form relevant persons;  
274.1.5. to temporarily seize or copy documents and materials 
evidencing  concealment of goods subject to Customs duties and other taxes 
from economic entity, organization or individuals - tax payers in 
accordance with the procedures provided for in the Law on Examination 
and Settlement of Offences;  (This provision is amended by the Law of 18 
May 2017 ) 
 274.1.6. to have an access to the  national border prohibited 
zones when performing official dut ies; 
274.1.7. to impose penalties for administrative offences 
violated the Customs legislation in accordance with a law. 
   
G/VAL/N/1/MNG/1 
- 111 -  110 274.2. A state Customs inspector  has the following responsibilities, 
in addition to the public servants’ common responsibilities specified in th e 
Law on Public  Service s: 
274.2.1. to be loyal to his/her oath, be vigilant while 
conducting the Customs control and examination, to keep state, 
organizational and personal secrets a nd not to disrepute personal reputation;  
274.2.2. not to prejudice  to rights and legal interests of a state, 
organization or individuals  and not to abuse or overuse his/her position 
while conducting the Customs control and the Customs clearance;  
274.2.3. to inform the relevant agencies or officials about 
illegal actions or inactions violating Customs legislation;  
274.2.4. to participate in professional training;  
274.2.5. to abide by the Code of conduct of a state Customs 
inspector ; 
 274.3. A state Customs i nspector  shall be re -located for the period up 
to two years in the Customhouses and Customs offices.  
  
274.4. The Code of Conduct of a state Customs inspector  shall be 
approved  by the Director General of the Customs central administration . 
 
Article 275.  A ctivities Prohibited for a State Customs Inspector  
  
275.1. In addition to the activities specified in th e Law on Public  
Service s, the following activities are prohibited for a state Customs 
inspector : 
275.1.1. to be a member of political party;  
275.1.2. to carry out  Customs control and Customs clearance 
for goods or means of transport carried across the Customs frontier by his/her family members or relatives or participate in, or influence to, such 
operations ; 
275.1.3. to discriminate by way of requiring  information other 
than that specified in this Law,  causing a delay (difficulties ) for individuals  
or giving  an advantage to others;  
275.1.4. to conduct Customs cont rol and examination in cases 
not rel ated to his/her official dut ies.  
 
Article 276. Uniforms and Signs of Distinction  
  
G/VAL/N/1/MNG/1 
- 112 -  111 276.1. A state Customs inspector  shall use uniform and signs of 
distinction or shall be provided with a dress supply.  
  
276.2. The regulations on standard design, wearing and utilization 
period of uniform and use of signs of dist inction by a state Customs 
inspector  shall be approved by the Director General of the Customs central 
administration . 
  
276.3. It shall be prohibited for any other organizations or 
individuals to use uniform or signs of distinction of the same design as th at 
of a state Customs inspector . 
 
Article 277. Special Devices and Techniques of Fighting of the Customs 
Body  
  
277.1. A state Customs inspector  while performing his/her official 
duties may use the following special devices or techniques of fighting:  
277.1.1. individual special device for fighting;  
277.1.2. special devices for forceful stop of vehicles (car -
stopping devices) ; 
277.1.3. self -defense special device s; 
277.1.4. sambo, karate, etc., unarmed fighting techniques; and  
277.1.5. detector dogs.  
 
Artic le 278. Using Special Devices and Techniques of Fighting  
  
278.1. A state Customs inspector  may use special devices or 
techniques of fighting in following instances:  
278.1.1. an attack to a state Customs inspector  may course a 
harm to his/her life or healt h; 
278.1.2. lawful demand of a state Customs inspector  is 
deliberately not met or forcefully resisted; and  
278.1.3. during the journey to deliver goods or means of 
transport under Customs control or confiscated or taken into custody from 
one Customs office  to another or another  appropriate agency.  
 
278.2. The special devices forcing means of transport to stop may be 
used in the following instances:  
278.2.1. moved means of transport without Customs 
permission when the Customs examination is not accomplished;  and 
G/VAL/N/1/MNG/1 
- 113 -  112 278.2.2. moved means of transport attempting to escape from 
the Customs control and examination in order to smuggle goods.  
 
278.3. In the instances when using special devices or techniques of 
fighting coursed harms to personal life or health, there sh ould be taken  
measures to render prompt medical assistance and inform a head of the 
appropriate Customs office about the case, and the latter shall keep a public 
prosecutor informed to this effect.  
    
278.4. The list of special devices and instructions of  their usage and 
storage specified in 277.1 of this Law shall be approved by a Director 
General of the Customs central administration  upon consultation with the 
Prosecutor General.  
  
Article 279. Classification of Posts Held by State Customs Inspectors  
  
279.1. The posts held by state Customs inspectors  shall be classified 
as follows:  
279.1.1. the post of leading officer;  
279.1.2. the post of principal officer;  
279.1.3. the post of senior officer;  
279.1.4. the post of executive officer; and  
279.1.5. the pos t of assistant officer.  
  
279.2. The post of leading officer shall be held by a Director General 
of the Customs central administration . 
  
279.3. The posts of principal officers shall be held by a Deputy 
Directors General of the Customs central administrati on. 
  
279.4. The posts of senior officers shall be held by heads of 
structural units  of the Customs central administration  and directors of 
affiliated regional Customs administrations . 
  
279.5. The posts of executive officers shall be held by state senior 
Customs inspectors  of the Customs central administration , heads of 
establishments operating under  the Customs central administration , deputy 
directors of the regional Customs administrations and heads of Customs 
offices  and Customs branch  offices . (This pr ovision is amended by the Law 
of 23 January 2015)  
G/VAL/N/1/MNG/1 
- 114 -  113   
279.6. The posts of assistant officers shall be held by the Customs 
officers.  
 
Article 280. Ranks , Awards and Remuneration s of State Customs 
Inspectors  
  
280.1. Each post of Customs leading, principal, s enior, executive or 
assistant officer shall have ranks of first, second, third and fourth grades.  
  
280.2. A rank for a Customs leading officer shall be granted to by the 
President of Mongolia; ranks for Customs principal officers shall be 
granted by the Prime -Minister of Mongolia; and ranks for senior, executive 
and assistant officers shall be granted by the Director General of the 
Customs central administration . 
  
280.3. In granting ranks, duration of civil service, years of service in 
the particular post , qualification and ethical level shall be taken into 
consideration.  
  
280.4. The regulation s on granting ranks and subsistence allowances 
to state Customs inspector s shall be approved by the State Great Khural 
when the Cabinet introduces the issue.  
  
280.5. A state Customs inspector  shall be entitled to receiving a 
quarterly performance remuneration and regulation s on granting 
remuneration shall be approved by the Cabinet. 
  
280.6. A state Customs inspector  who detected smuggling or 
attempted smuggling of goods and means of transport through the Customs 
frontier, or detected a number of offences worth substantial amount in an 
inter-related or organized and hidden manner, or contributed substantial 
amount to the revenue by detecting offences shall be awarded remuneration 
and amount of such reward and regulation s on remuneration shall be 
approved by the Cabinet.  
  
Article 281. Honors of a State Customs Inspector  
  
281.1. The following honors may award  to a state Customs inspector : 
281.1.1. Customs Attorney Gen eral; 
G/VAL/N/1/MNG/1 
- 115 -  114 281.1.2. Customs Attorney; and 
281.1.3. Customs Adviser.  
  
281.2. The regulation s on awardi ng honors and premiums  to state 
Customs inspectors shall be approved by the Director General of the 
Customs central administration . (This provision is deleted by the Law of 18 
December 2015 ) 
 
281.3.  The regulations on awarding honors and premiums  to state 
Customs inspectors shall be approved by the Director General of the 
Government authority responsible for Customs matters.  (This provision is 
added by the Law of 21 July 2016 ) 
 
Article 282. Legal Guarantees of a State Customs  Inspector 
  
282.1. The State shall ensure guarantees and conditions for  a state 
Customs inspector  to perform his/her duty in an independent and fair 
manner.  
  
282.2. The Customs shall not r equire a state Customs inspector  to 
perform any duties or tasks other than his/her legal responsibilities.  
  
282.3. When any ministry or agency evaluates official performance 
of a state Customs inspector , it shall, in order not interrupt normal Customs 
operations, notify the respective Head of Customs to this effect in advance.  
  
282.4. The State shall protect a state Customs inspector  and his/her 
family members from any illegal attacks which may cause threats and harms to their personal life and health wi th regard to his/her performance of 
professional duties.  
  
282.5. Financial aid equivalent with his/her 3 years salary shall be 
granted to the retired  state Customs inspector  who had more than 25 years 
of continuous service with the Customs with achievemen t. (This provision 
is deleted by the Law of 23 January 2015 ) 
  
282.6. A state Customs inspector  is entitled to the following aids:  
282.6.1. when temporarily disabled, differences between 
his/her basic salary and pension granted during a length of time for his/her 
rehabilitation;  
G/VAL/N/1/MNG/1 
- 116 -  115 282.6.2. when became handicapped, differences between 
his/her basic salary and disability pension;  
282.6.3. when had an artificial body part, the charges for its 
replacement;  
282.6.4. when hospitalized, medical charges in excess to 
his/her health insurance expenses;  
282.6.5. when disabled for a long term, one-time grant 
equivalent to his/her basic annual salary; and  
282.6.6. when lost his/her life due to an attack made in 
connection with performance of his/her official duties, one-time grant 
equivalent to his/her three years basic annual salary.  
  
282.7. Family members of a state Customs inspector  who is working 
at the national border  of Mongolia shall be provided by an employment in 
the first priority or otherwise their health and re tirement insurances shall, 
for a length of time during their unemployment, be paid on the basis of 
minimum wage rates approved by the Cabinet which is effective in force at 
the time. 
  
282.8. A state Customs inspector  who performs his/her duty along 
the na tional border  is entitled to frontier /border  allowances. The regulation s 
on granting the frontier /border  allowances shall be approved by the 
Cabinet.  
  
282.9. The Customs shall grant preferential loans or where necessary 
loan guarantees for officers, who h as continuous service with the Customs 
with achievement, for building their private houses, buying such houses, apartments or necessities, and, when they want to study, paying their tuition 
fees as well as their children’s tuition fees. 
 
Article 283. Salar y of a State Customs Inspector 
  
283.1. Salary  of a State Customs Inspector  shall consist of a basic 
salary and supplementary allowances for holding the official post under 
exceptional circumstances, length of service for government, ranks and 
honors and e ducational degrees.  
  
283.2. The regulations on amounts and granting of  additional 
allowances for holding the official post under exceptional circumstances, 
G/VAL/N/1/MNG/1 
- 117 -  116 length of civil service  and educational degrees specified in 283.1 of this 
Law shall be approved by the Cabinet. 
  
Article 284. Disciplinary Measures  
  
284.1. A state Customs inspector  who ha d acted in a negligence 
while performing his/her official functions  or abused (overused) his/her full 
power by way of requiring from a declarant documents other tha n those 
specified in 60.3 of this Law as well as  in other form , and  violated the 
Customs legislation or his/her oath shall be subject to the following 
disciplinary measures:  
284.1.1. to warn;  
284.1.2. to dimin ish level of his/her  rank for a period of up to  
1 year;  
284.1.3. to diminish  his/her official position for a period of up 
to 3 months;  
284.1.4. to remove  the title of a  state Customs inspector ; or 
284.1.5. to dismiss from the Customs service.  (This provision 
is amended by the Law of 28 December 2012 ) 
284.2. The disciplinary measures specified in 284.1. of this Law shall 
be imposed depending on the nature of the misconduct and may not be used 
by sequence.  
  
284.3. The Rules on imposition of disciplinary measure s to a state 
Customs inspector  shall be appr oved by the Cabinet.  
  
284.4. Heads of the Customhouses and Customs offices attached to 
the Customs central administration  may impose disciplinary measures 
specified in 284.1.1 and 284.1.2 of this Law.  
 
Article 285. Providing Customs  with an Office Buildin g 
 285.1. The Customs shall operate in the state -owned premises  and 
facilities. It may use premises in other’s possession s on a contract ual base 
against payment .  
  
285.2. Management of administrative and territorial units shall 
provide, in accordance with  the legislation, plots of land and 
communication, electricity and heating supply, without any inconvenience, 
G/VAL/N/1/MNG/1 
- 118 -  117 for the Customs which is conducting Customs activities in their territory for 
ensuring its normal operations. 
 
Article 286. Location of Customs Of fices and Operating Hours  
  
286.1. The Director General of the Customs central administration  
shall determine location of the Customs offices and working hours taking 
into account the needs to promote international trade.  
  
286.2. Working hours of the Cus toms offices at the frontier /border  
and the international airport shall be determined in accordance with 
working hours of the respective border  port.  
  
286.3. In the instances when the Customs clearance is unable to be 
conducted within the time period spe cified in 25.1 of this Law, by the 
decision of a head of the regional Customs administration  or the Customs 
office, a state Customs inspector  may perform his duties outside the 
working hours and overtime wage shall be paid to him/her in accordance with the  Law on Employment.  
 
Article 287.  Financing of the Customs  (This Article is deleted by the Law 
of 18 December 2015)  
  
287.1. The Customs shall be financed from the State Budget and the 
State shall ensure economic security of conducting operation.  
 
SUB -CHAPTER ONE  
APPLICATION OF INFORMATION TECHNOLOGY AT 
CUSTOMS  
 
Article 288.  Application of Information Technology at Customs  
 
288.1. The information system, network and information technology 
may be used in the Customs activities, for the purposes of exch anging data 
in electronic form and ensure their reliability.  
  
288.2. The information system, network and information technology 
specified in 288.1 of this Law shall be in compliance to the national and 
international information and communication standards . 
  
G/VAL/N/1/MNG/1 
- 119 -  118 288.3. The state -owned information system, network and information 
technology shall be used free of charge for the Customs operation and any 
other information system, network and information technology with other 
ownership shall be used on the basis of  contract.  
 
288.4.  The regulations on requirements and use of information 
system and technology of the Customs stakeholders shall approved by the 
Director General of  the Customs central administration.  
  
Article 289.  Customs Operational Database  
  
289.1. The database of the Customs operation shall consist of 
Customs statistical data specified in the Article 13 of this Law, information 
and documents provided by the declarant to the Customs in accordance 
with this Law and information and documents accumulate d by the 
Customs.  
  
289.2. Information and documents of the Customs database specified 
in 289.1. of this Law may be in a form of electronic and paper version.  
  
289.3. Any economic entity, person and organization may request 
information in any form from th e Customs database specified in 289.1 of 
this Law. The regulation specified in the Article 15 shall be complied for 
giving information.  
  
289.4. The Customs central administration  shall specify issues 
regarding creation of the Customs database specified i n 289.1 of this Law 
and its utilization and documentation of contents of the database in 
accordance with this Law and other laws.  
 
SECTION VI 
CUSTOMS OFFENCES AND PENALTIES  
 
CHAPTER FIFTEEN  
CUSTOMS OFFENCES AND LIABILITIES  
 Article 290. Liabilities (This A rticle is revised by the Law of 4 December 
2015)  
 
G/VAL/N/1/MNG/1 
- 120 -  119 290.1.  Customs officials shall be liable for their unlawful decisions 
and inactions in line with legislation regarding disciplinary, criminal and 
other legal sanctions.  
  
290.2. The person who violated the  Customs Law shall be subject to 
following disciplinary sanctions unless the case is qualified as criminal:  
 
CHAPTER SIXTEEN  
MISCELLANEOUS PROVISIONS  
  
Article 291. Use of Goods or Means of Transport as Place for 
Concealment  
  
291.1. Where goods are used for smu ggling other goods concealed in  
them, the goods used as concealment place shall be confiscated, or if it is impossible to confiscate them, the sum equal to their price shall be collected.  
  
291.2. Where an owner of means of transport found guilty in  using it 
as a concealment place by deliberately constructing it with an intention to 
smuggle goods, the means of transport concerned shall be confiscated, or if 
it is impossible to confiscate it, the sum equal to its price shall be collected.  
 
Article 292 . Termination of Rights of Customs Registered  Specialist  
  
292.1. Rights of the Customs registered  specialist shall be terminated 
in case of repeated violations as specified in 290.2.8. of this Law.  
 
Article 293. Evasion from Payment of Customs Duties and Other Taxes  
(This Article  is deleted by the Law of 18 December 2015 ) 
  
293.1. Where evasion of payment of Customs duties and other taxes 
by way of intentional misdeclaration of value or volume of goods, Customs 
procedure, goods description, types, designat ion, classification code, origin 
of goods, or alteration or change of Customs -related documents does not 
qualify as criminal offence the individual or economic entity shall be 
subject to liabilities specified in the Articles 74 and 75 of the Taxation 
Law.  
  
G/VAL/N/1/MNG/1 
- 121 -  120 293.2. If the offence specified in 293.1 occurred unintentionally the 
individual or economic entity shall be subject to liabilities specified in the 
Articles 74 and 75 of the Taxation Law.   
  
293.3  Where goods exempt or relieved from Customs duties and  
other taxes are used for other purposes or lost, Customs duties and other 
taxes payable shall be collected and a fine equal to an amount of duties and 
taxes shall be imposed in accordance with existing Customs legislation, 
tariff rate and exchange rate wh ich are valid at the time of offence was  
detected and a fine equal to 50% of an amount of payable duties and taxes 
shall be imposed.  
 
Article 2931. Evasion or Escape  from Payment of Customs Duties and 
Other Taxes  (This Article is revised by the Law of 22 March 
2019)  
 
2931.1. Where evasion or escape from payment of Customs duties 
and other taxes by way of false declaration of Customs value, goods 
quantity, Customs clearance procedure and description, types, marks , 
designation, classification or origin of go ods or  changing  Customs 
documents or altering  information contained in them  does not qualify a 
criminal offence, the person guilty shall be subject ed to penal ties specified 
in the Law  on Taxation and the Law on Offences . 
 
Article 294. Failure to Pay Duties  and Taxes in Time  (This Article  is 
deleted by the Law of 18 December 2015 ) 
  
294.1. Where there is a failure to pay Customs duties and other taxes 
in time, an interest equal to 0.3% of total unpaid duties and taxes shall be 
imposed each day of such failur e. The interest in this case does not refer to 
‘loss’ as specified in the Civil Law. 
 
Article 2941. Failure to Pay Duties and Taxes in Time  
 
2941.1. Where there is a failure to pay Customs duties and other 
taxes in time, an interest equal to 0.3% of unpaid  duties and taxes shall be 
imposed each day of such failure. The  term ‘ interest ’ in this provision  does 
not refer to the term ‘ mulct ’ (fine , анз) specified in the Civil Law . (This 
provision is added by the Law of 21 July 2016)  
 
G/VAL/N/1/MNG/1 
- 122 -  121 Article 295. Freezing Bank Accounts or Putting Seal on Property (This 
Article  is deleted by the Law of 18 December 2015 ) 
  
295.1. Upon the decision of Director of Customhouse or Branch, the 
price of goods or means of transport referred to in Articles 290.2.1, 290.2.2 
and 291 or duties or taxes and fines referred to in provisions 293.1, 293.2 
and in the Article 294 of this Law  shall be drawn from bank accounts of 
the pers on concerned without recourse to remedy, or  bank accounts shall 
be frozen or the property equivalent to an amount due to the Customs shall 
be sealed.  
 
Article 2951. Freezing Bank Accounts or Putting Seal on Property  (This 
Article is added by the Law of 21 July 2016 ) 
 
2951.1. Upon the decision of Director of regional Customs  
administration  or Customs office , the price of goods referred to in 
provisions 290.1 and 290.2 and Article 291 and duties and taxes and fines 
referred to in provisions 2931.1, 2931.2 an d 29411 of this Law  shall be 
drawn from bank accounts of the person concerned without recourse to a 
remedy, or  otherwise the bank accounts shall be frozen or the property 
equivalent to an amount of the duties and taxes and  dues shall be sealed . 
 
Article 296.  Settlement of  Customs Offences  (This Article  is deleted by 
the Law of 18 May 2017)  
  
296.1. Administrative settlement of Customs offences specified in 
this Law shall be governed by Law and other related legislation.  
  
296.2. If there were committed several Customs offences or repeated 
offences each offence shall be subject to liabilities as specified in this Law. 
No duplication of liabilities shall be imposed on offences.  
 
Article 297.  Claim of Seized Goods and Means of Transport as State 
property  (This Article is deleted by the Law of 18 May 2017 ) 
  
297.1 The goods and means of transport seized by the Customs 
because of violation of Customs legislation shall be sold and proceeds of 
sales shall be transferred to state revenue.    
  
G/VAL/N/1/MNG/1 
- 123 -  122 297.2. If the Customs central administration  or Court proves the non-
involvement of seized goods or means of transport in Customs offence they 
shall be returned or their price shall be reimbursed. When the goods or 
means of transport are returned, the Customs duties and oth er taxes shall be 
paid and in case of price reimbursement the Customs duties and other taxes 
shall be deducted by the Customs.  
  
297.3. In case of return of goods and means of transport as specified 
in 297.2 of this Law, customs duties and other taxes shal l be refunded and 
related taxes and fees shall be deducted upon repayment. 
  
297.4. The rules regarding the claim of seized goods and means of 
transport as state property shall be approved by the Cabinet.  
 
Article 298. Disposal of goods upon expiry of stor age duration  
  
298.1.  If storage time for goods kept in Customs temporary 
warehouse or Customs bonded zone expires or an owner abandons the goods during the clearance, the Customs shall sell those goods and 
proceeds shall be state revenue.  
  
298.2. If the  owner requests to get the goods specified in 298.1. of 
this Law within 6 months after the goods were sold the price of the goods 
shall be reimbursed upon deduction of duties, other taxes, storage fees and 
other charges.  
  
298.3. The rules regarding the sa les of seized goods and means of 
transport shall be approved by the Director General of the Customs central 
administration . 
 
Article 2 99. Entry into Force of this Law  
  
299.1. This Law shall enter into force from the 1st Day of July 2008.  
 
 
D. LUNDEEJANTSAN , 
THE SPEAKER OF THE STATE GREAT KHURAL  
 
 
G/VAL/N/1/MNG/1 
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