Customs regulation in the Kyrgyz Republic is based on international obligations adopted within the framework of the Eurasian Economic Union (hereinafter referred to as the EAEU). The most important regulatory acts are the Treaty on the Eurasian Economic Union of May 29, 2014, ratified by the Law of the Kyrgyz Republic of May 21, 2015 № 111, as well as the Customs Code of the EAEU, signed on April 11, 2017 and ratified by the Law of the Kyrgyz Republic of December 30, 2017 № 223. These acts form the legal basis for establishing the procedure and conditions for the movement of goods across the customs border of the EAEU, their temporary storage, customs declaration, payment of duties and taxes, as well as customs control. In order to unify the rules on the territory of the EAEU, decisions are made by the Eurasian Economic Commission (hereinafter referred to as the EEC), including key decisions regulating the procedure for the movement of goods for personal use. 

According to the provisions of the Customs Code of the EAEU (Article 2), goods moved across the border of the Union are divided into "Union goods" and "foreign goods". Foreign goods are understood to be goods that are not Union goods, including those that have lost this status, a foreign person is understood to be a person who is not a person of a member state. 

Decision of the EEC Council of December 20, 2017 № 107 "On Certain Issues Related to Goods for Personal Use", the regulation provides for special rules for goods imported by individuals for personal use and establishes uniform rates of customs duties, taxation, as well as categories of goods that can be imported without paying duties or with their payment if the established norms are exceeded. 

For individuals transporting goods for personal use across the customs border, maximum values ​​and weights are set, as well as duty rates when these values ​​are exceeded. 

For example, goods imported by air may be exempt from duties if their value does not exceed 10,000 euros and their weight is 50 kg. When these limits are exceeded, a rate of 30% of the excess value is applied, but not less than 4 euros for each kilogram of excess (Decision No. 107 of the EEC Council). Other rules apply to goods transported by other modes of transport or on foot. 

Until 1 April 2024: 

- The maximum value is 1,000 euros, weight is 31 kg. 

From 1 April 2024: 

- The maximum value is reduced to 500 euros, and weight is reduced to 25 kg. 

If the limits are exceeded, a rate of 30% of the excess value is applied, but not less than 4 euros for each kilogram of excess. Cars for personal use, for example, for passenger cars worth up to 8,500 euros, a single rate of 54% of the cost is applied, but not less than 2.5 euros per 1 cubic centimeter of engine displacement. 

Also, a List of Categories of goods not related to goods for personal use has been approved and are subject to a special customs duty regime, for example, an alcohol concentration of over 0.5%, a volume of up to 5 liters, tobacco products: tobacco, tobacco products, products containing tobacco, nicotine and intended for inhalation by heating or other means (without combustion), in quantities of more than 200 cigarettes, or 50 cigars, internal combustion engines (except outboard motors), central heating boilers, etc. According to Decision No. 107 of the EEC Council, cash and monetary instruments imported into the territory of the EAEU are not subject to duties, subject to the established limits. 

Customs regulation within the Eurasian Economic Union (EAEU) is aimed at establishing uniform conditions and rates not only for goods intended for commercial trade, but also for all individuals who move personal items, cars or money across the borders of the Union member states. 

General rules set out in the Customs Code of the EAEU and decisions of the Eurasian Economic Commission ensure the unification of import and export procedures, including: 

- Limits on the value and weight for duty-free import of personal goods. 

- Rates of duties and taxes applied when the established limits are exceeded. 

- Regulation of the import of cars for personal use and cash. 

In the event of the return of individuals to their countries with the export of personal belongings, the legal framework of the Kyrgyz Republic, consistent with the regulatory acts of the EAEU, does not contain any restrictions. This guarantees the free movement of personal belongings of individuals between the Union states in accordance with the established rules.