Most imported items are subject to ad valorem rate, calculated on the basis of the customs valuation methods devised within the framework of the General Agreement on Trade and Tariffs (GATT). In practice, the valuation methods used by Customs officials have proved to be variable. Mongolia is not yet a signatory of international instruments such as the Brussels Definition of Value, GATT Valuation Code.
The tariff rates and list of items to which various rates apply change frequently. It is important to check the latest updates from Customs Office. The following goods shall be exempt from Customs duty:
- Technological equipment and heavy mechanisms (facilities) to be installed for technological and industrial purposes by the business entities with foreign investment that invest in priority sectors and export oriented industry. The list of priority sectors shall be approved by the Government of Mongolia;
- appliances for special use by the disabled or equipment or raw materials necessary for making such appliances;
- goods of humanitarian or irrevocable assistance;
- equipment, facilities, materials, raw materials, appliances, petroleum, diesel fuel, food and consumer items for employee and private needs required for oil related activities according to the agreement made with the Government on product sharing in oil sector;
- re-exportation of equipment and facilities temporarily introduced into the Customs territory for use in oil exploitation works according to the agreement made with the Government on product sharing in oil sector;
- exportation of a foreign contractor's share of oil;
- the nominal price of currency or securities;
- goods for official use by organizations or representative offices enjoying diplomatic privileges and immunities, and household articles of persons and the families of persons enjoying diplomatic privileges; and
- travelers' personal effects;
- Private vehicles (no more than one) of a Mongolian citizen returning to the country after more than one year appointment in a Consular or diplomatic mission of Mongolia in another country or in an international institution.
- Diagnostic facilities, equipment, appliances and packages required for guaranteed and safe transportation and reservation of blood, blood products, body and organs to be used for medical purposes.
- Gas fuel, designated container, equipment, special machinery, facilities and equipment. The list of goods relevant to this subparagraph shall be approved by the Government.
1. Search equipment, appliances, search dogs and other devices may be used in examining any goods or means of transport.
2. Where necessary, in the course of a customs examination, customs may take a test or sample of any goods free of charge.
3. Customs shall complete the examination of a means of transport within its scheduled stop time, which may be extended by the decision of the head of a customs inspection place where necessary.
4. The declaring person shall only load, unload, unpack, repackage goods or move any means of transport under customs examination with customs permission.
5. Customs shall not bear any expenses or losses of the goods under customs examination connected with loading, unloading, storing or transshipping or those due +to the delay of a means of transport connected with a customs examination.
6. Customs may employ expeditious clearance procedures for specific goods or means of transport that require special conditions, including urgent, hazardous or perishable goods and international postal items.
7. Customs documents may be supplied to customs in advance.
