This document was submitted in response to a questionnaire distributed by Global Hand regarding humanitarian customs information. It provides regulations for importing humanitarian aid into Mongolia.

Required Documents

• bill of lading/airway bill
• commercial invoice
• trading contract
• certificate of origin
• quality certificate
• packing list
• agreement between governments of receiving and exporting countries license to import/export (for specific items)

Tax Exemption

Import tax exemption is available on appliances for use by physically disabled people, and equipment used to produce or repair such appliances. Other goods of humanitarian assistance can also be imported tax free, if the importing organisation has an agreement with a ministry of the Government of Mongolia. In the absence of such an agreement, humanitarian assistance items are considered gifts, which are subject to VAT.

PreShipment Application

When importing to Mongolia, goods can be cleared before arrival of the shipment. This means clearance will done based on paper work accompanying the shipment. This is known as ‘’goods paper pre-clearance’’, and the organisation or individual interested in getting pre-clearance should apply to a customs clearing agency. Pre-clearing service is done after the goods have left the exporting country, and at most 10 days prior to arrival of goods. Contact the Department of Inspection, Control and Regulation of the Customs General Administration for more details.

Monetary Valuation

For customs tariff valuation, the foreign currency exchange used to calculate tariffs will be as of the day of pre-clearance.

Other Info

• When importing non-taxable goods, the procedure includes the following steps:
• The importer must first obtain shipment documents (a letter, signed and stamped by the General Office) from the Transport Dispatcher at the Airport Cargo Office.
• Permission is then granted by the Customs General Office to import goods tax-free.
• An inspector at the Cargo Office checks the shipment documents. Next, the importer must go to one of the broker companies (e.g. MONGOLTRANS, TUUSHIN or IFFC) to prepare a Merchandise Customs Declaration.
• The importer then brings all documents to a goods clearance officer at the Airport Cargo Office and obtains a number for the Merchandise Customs Declaration.
• Finally, the importer and Customs Inspector go to the Airport Cargo Warehouse, where the goods are inspected and then released. For more information customs clearing procedures for importing non-taxable goods, see:
  http://us-mongolia.com/bizinv/mongollaws/custproc.html

Source:

US Embassy, Ulaanbaatar, Mongolia (<a href="http://www.us-mongolia.com" target="_blank">http://www.us-mongolia.com</a>)