ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of October 23, 2017 No. 862

About approval of the Procedure for collection of payment for accomplishment of customs formalities by customs authorities out of the location of these bodies or out of the working hours established for them

According to parts seven and the eighth Article 247 of Chapter 39 of the Section VIII of the Customs code of Ukraine and to the subitem 5 of item 4 of the Regulations on the Ministry of Finance of Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of August 20, 2014 No. 375, I order:

1. Approve the Procedure for collection of payment for accomplishment of customs formalities by customs authorities out of the location of these bodies or out of the working hours established for them which is applied.

2. Declare invalid the order of the Ministry of the income and charges of Ukraine of December 16, 2013 No. 804 "About approval of the Procedure for collection of payment for accomplishment of customs formalities by bodies of the income and charges out of the location of these bodies or out of the working hours established for them", registered in the Ministry of Justice of Ukraine on January 10, 2014 for No. 11/24788.

3. In accordance with the established procedure to provide to department of customs policy of the Ministry of Finance of Ukraine:

provision of this order on state registration in the Ministry of Justice of Ukraine;

promulgation of this order.

4. This order becomes effective from the date of its official publication.

5. I reserve control of execution of this order and I assign to the acting as the Chairman of the Public fiscal service of Ukraine M. V Is sold.

Approved by the Order of the Ministry of Finance of Ukraine of October 23, 2017, No. 862

Procedure for collection of payment for accomplishment of customs formalities by customs authorities out of the location of these bodies or out of the working hours established for them

I. General provisions

1. This Procedure regulates questions of adoption of decisions by customs authorities based on the written address of the customs applicant or person authorized by it (further - person) about accomplishment of customs formalities by customs authorities out of the location of these bodies or out of the working hours established for them, and also charge and introduction of payment for accomplishment of customs formalities by customs authorities out of the location of these bodies or out of the working hours established for them (further - payment).

2. In this Procedure terms are used in the following values:

location of customs authorities - the addresses specified in regulations on customs and the regulations on the customs post approved according to the procedure, determined by the Customs code of Ukraine;

work out of the working hours established for customs authorities - work of officials of customs authorities which is carried out in overtime (over duration of the working day established for customs authority), night time, days off and non-working days;

the working hours established for customs authorities - duration of the working day and operating mode established by rules of the internal office schedule and schedules of working in shifts for customs authorities according to Article 574 of Chapter 79 of the Section XX of the Customs code of Ukraine and Article 56 of the Section VII of the Law of Ukraine "About public service".

Other terms are used in the values established by the Customs code of Ukraine and the Labor code of Ukraine.

3. The payment is levied:

1) according to the customs declaration in form of the single administrative document filed on paper or in the form of the electronic document;

2) according to the unified customs receipt - in case of accomplishment of customs formalities which do not provide submission of the customs declaration specified in the subitem of 1 this Item.

4. Payer of payment is person according to whose address the decision on accomplishment of customs formalities out of the location of customs authorities or out of the working hours established for them was made.

5. Payment of means is performed by payers to / or during execution of customs formalities customs authorities.

6. The decision on accomplishment of customs formalities out of the location of customs authorities in working hours is made by the official of these bodies authorized on it by the order of the head of customs based on the address of person by putting down on the circulation of the resolution.

7. The decision on accomplishment of customs formalities out of the working hours established for customs authorities is accepted by the head of customs by the publication of the order based on the address of person.

8. The address about accomplishment of customs formalities by customs authorities out of the location of these bodies or out of the working hours established for them moves in paper or electronic type in form according to appendix to this Procedure. The address which is provided in electronic form is subject to printout on paper.

II. Procedure for charge and introduction of payment

1. Charge of payment is performed by the sizes approved by the resolution of the Cabinet of Ministers of Ukraine of January 18, 2003 No. 93 "About collection of payment for accomplishment of customs formalities by customs authorities out of the location of customs authorities or out of the working hours established for customs authorities" (with changes) (further - the resolution No. 93).

2. Charge and introduction of payment for accomplishment of customs formalities out of the location of customs authorities are performed as follows:

in divisions of customs clearance of customs authorities for which five-day business week or working according to the schedules of working in shifts approved as heads of customs authorities and provided by rules of the internal office schedule is established, - by the amount of payment for accomplishment of customs formalities for work during working, overtime, night hours and days off and non-working days according to time of the actual accomplishment of customs formalities;

in divisions of customs clearance of customs authorities which working hours is determined as round-the-clock, - by the amount of payment for accomplishment of customs formalities in working hours.

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