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RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of May 21, 2012 No. 450

The questions connected using customs declarations

(The last edition from 17-07-2019)

According to Articles 257, and subitem 195.1.1 of Item 195.1 of Article 195, Item 200.8 of article 200 of the Tax Code of Ukraine the Cabinet of Ministers of Ukraine decides 260 and 269 Customs codes of Ukraine:

1. Approve applied:

Regulations on customs declarations;

forms of customs declarations.

2. Determine that forms of the single administrative document of the MD-4, form of additional leaf of the MD-5 form and amendment of the MD-7, form are not applied before adoption by the Cabinet of Ministers of Ukraine of the separate decision.

3. Recognize invalid resolutions of the Cabinet of Ministers of Ukraine according to the list which is attached.

4. To the Ministry of Finance, other central executive bodies using the customs declarations which are drawn up by customs authorities:

provide reduction of own regulatory legal acts in compliance with this resolution and submit in accordance with the established procedure proposals concerning reduction of acts of the Cabinet of Ministers of Ukraine in compliance with it;

provide use of electronic customs declarations (electronic copies of the customs declarations on paper certified by the digital signature of the official of customs authority) along with customs declarations on paper.

5. This resolution becomes effective since June 1, 2012.

Prime Minister of Ukraine

N. Azarov

Approved by the Resolution of the Cabinet of Ministers of Ukraine of May 21, 2012 No. 450

Regulations on customs declarations

General questions

1. This Provision determines requirements to registration and use of customs declarations based on which goods which move are declared other goods (are sent) through customs border of Ukraine by the companies, and that according to the legislation of Ukraine are declared by provision of the customs declaration provided for the companies and also procedure for modification of customs declarations, their withdrawals and recognitions by invalid.

In this Provision terms are used in the value given in the Customs code of Ukraine.

Forms of written declaring

2. Goods are declared by provision to customs authority:

the customs declaration on the form of the single administrative document;

or customs declaration M-16;

or the written application in form according to appendix 1;

or the customs declaration for written declaration of goods which move through customs border of Ukraine citizens for the personal, family and other needs which are not connected with implementation of business activity;

or declarations of cross-border movement of currency values by physical persons;

or other document which according to the legislation can be used instead of the customs declaration.

For goods that according to Article 94 of the Customs code of Ukraine are subject to declaring with use of the customs declaration, customs declarations of separate types which move in form of the single administrative document and which filling is performed taking into account provisions of the Convention on the procedure of general transit and the Convention on simplification of formalities in trade in goods can be used.

Customs declarations of separate types are applied to declaring in customs regime of transit of the foreign goods moved with the companies between the EU, member countries of the European Free Trade Association, certain member countries of the Convention on the procedure of general transit and Ukraine en route (including internal) by road transport (without overload on other modes of transport) and concerning which the obligation on providing customs payment is not established.

3. The customs declaration on the form of the single administrative document for declaration of goods (except those which are sent through customs border of Ukraine in international post and express departures), moved through customs border of Ukraine with customs applicants (except citizens) it is filled on:

goods which customs value exceeds the amount equivalent of 150 euros;

goods which are subject to the state export control and which movement through customs border of Ukraine according to the legislation requires provision of the corresponding permission or the conclusion;

goods which are imported on customs area of Ukraine and are subject to state registration according to the legislation;

goods which are located in customs regimes of customs warehouse of free customs zone, duty-free trade, conversion outside customs area of Ukraine and after stay in such customs regimes are located on customs area of Ukraine, conversion in other customs regimes.

4. Declaration of goods with use instead of the customs declaration on the form of the single administrative document of other document can be performed in the cases provided by the Customs code of Ukraine and the international treaties of Ukraine signed in the procedure established by the law.

5. The goods (except those, which are sent through customs border of Ukraine in international post and express departures) moved through customs border of Ukraine with customs applicants (except citizens) on which the customs declaration on the form of the single administrative document is not filled in and which cannot be declared according to other document, are declared by provision to customs authority of the written application in form according to appendix 1. Such application can be submitted to customs authority on paper or as the electronic document taking into account requirements of Items 12 and 13 of this provision.

6. Goods which are sent through customs border of Ukraine in the international mailings, are declared by provision to customs authority:

1) the customs declaration on the form of the single administrative document in case:

receipts to the customs applicant of excise goods;

or receipts to the customs applicant (except the citizen) in one dispatch from one sender of goods which according to the Customs code of Ukraine and the Tax code of Ukraine are the taxation objects customs payments;

or transfers by the customs applicant (except the citizen) goods which customs value exceeds the amount equivalent of 150 euros;

or receipts to the citizen's address in one dispatch from one sender of goods which total invoice cost exceeds the amount equivalent of 10 000 euros;

or transfers by the citizen of goods which total invoice cost exceeds the amount equivalent of 10 000 euros;

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