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RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of December 26, 2001 No. 1724

About accounting treatment, storages, estimates of the property withdrawn by customs on which the judgments about confiscation, transfers of this property to bodies of the public executive service and the order are passed to them

(as amended on 16-09-2022)

For the purpose of settlement of transfer to bodies of the public executive service of the property withdrawn by customs on which the judgments about confiscation are passed the Cabinet of Ministers of Ukraine decides:

1. Approve the Accounting treatment, storages, estimates of the property withdrawn by customs on which the judgments about confiscation are passed to transfer of this property to bodies of the public executive service and the order by it it (is applied).

2. Determine that:

means, arrived into the corresponding account of body of the public executive service", and words and figures", connected with assessment of such property and with deduction of the amounts of the commission fee paid to specialized trade organization which cannot exceed 10 percent of sales price of property "shall be replaced with words" enforcement proceeding from realization of the property withdrawn by customs concerning which the judgment about confiscation is passed and taxes and fees are set off in the cases determined by the law in the government budget after expense recovery connected with assessment of such property and with deduction of the amounts of the commission fee paid to specialized trade organization which cannot exceed 10 percent of sales price of property. At the same time taxes and fees which are subject to payment when moving property (goods and vehicles) through customs border of Ukraine are listed by customs which performed withdrawal of property, for the subsequent transfer in the government budget in accordance with the established procedure.

3. Bring in the resolution of the Cabinet of Ministers of Ukraine of August 25, 1998 No. 1340 "About the Accounting treatment, storages, estimates of the seized and other property which carries over the state, and the order it" (The Official Bulletin of Ukraine, 1998, No. 34, of Art. 1280; 1999, No. 21, Art. 951; 2000, No. 4, Art. 117) following changes:

1) in the resolution:

 to add Item 2 after the words "in property of the state, except" with words of "the property withdrawn by customs authorities concerning which the judgment about confiscation, and means is passed";

to add item 4 after the words "in property of the state" with the words "except the property withdrawn by customs authorities concerning which the judgment about confiscation is passed";

The subitem 1 of Item 1 of the Procedure approved by the specified resolution to add 2) with the words "except the property withdrawn by customs authorities concerning which the judgments about confiscation are passed".

4. To the ministries and other central executive bodies to bring in two-month time the regulatory legal acts into accord with this resolution.

Prime Minister of Ukraine

A. Kinakh

Approved by the Resolution of the Cabinet of Ministers of Ukraine of December 26, 2001, No. 1724

Accounting treatment, storages, estimates of the property withdrawn by customs concerning which the judgments about confiscation are passed, to transfer to its bodies of the public executive service and the order by it

1. Action of this Procedure extends to the property withdrawn by customs concerning which the judgments about confiscation are passed.

Accounting, prior assessment and storage of property before adoption by court of the decision on its confiscation

2. Accounting, prior assessment, and also responsibility for storage of the property withdrawn by customs before adoption by court of the decision on its confiscation are assigned to these bodies.

3. Account of property before pronouncement by court of the decision on its confiscation is kept in special books by its types with indication of distinctive signs, prior assessment, the place of its stay. The registered property is displayed by customs on off-balance accounts "The inventory items accepted on safe custody".

4. The provisional estimate of property is conducted by customs independently, and in the cases determined by the legislation - with involvement of subjects of estimative activities - subjects of managing (further - subjects of estimative activities) at the time of its capture on accounting taking into account the following requirements:

a) inventory items from group of mass sales items and industrial goods - at market prices, and also the prices which are regulated (are established) by the state taking into account their actual state (trade dress) and depreciation;

b) the productive worker and the breeding cattle, bird, girlfriends, bees, and also leather raw materials and fur, grain, vegetables and other agricultural products in which quarantine objects are not revealed, - taking into account the market prices which developed in this or that area;

c) low-quality goods, non-standard and former in the use, - at the prices of possible realization;

d) vehicles - taking into account market prices and their actual state on the date of assessment, and cars, besides, taking into account taxes and fees which are levied in case of import of cars according to the legislation if such taxes and fees were not previously paid;

ґ) currency values (except securities), precious metals, gemstones, semiprecious stones, gemstones of organogenic education - according to the procedure, established by the Ministry of Finance in coordination with National Bank;

e) securities - according to the procedure, established by the Ministry of Finance together with NKTsPFR and Fund of state-owned property;

e) ethyl alcohol - at the prices established by producer of alcohol on 1 date in which estimation, but not low prices which are regulated by the legislation is performed;

e-1) alcoholic beverages - by the established sizes of the minimum wholesale and vacation pay and retail prices on such products. If the price of separate types of alcoholic beverages is not regulated by the legislation, such products are estimated at market prices;

e-2) tobacco products - by the established extent of the maximum retail prices on such products. If the price of separate types of tobacco products is not regulated by the legislation, such products are estimated at market prices;

є) cultural values, and also objects of religious cult of the prices determined with involvement of specialists of Ministry of culture.

5. The property withdrawn by customs is stored in own (leased) specially equipped rooms (on platforms) or transferred by them for storage to other organizations for agreements.

6. Precious metals, and also precious and semiprecious stones, gemstones of organogenic education, payment documents in currency of Ukraine and foreign currency, the cash foreign currency and currency of Ukraine is kept by customs in specially intended rooms, metal cases or are transferred by them for storage to bank institutions.

7. The securities expressed in currency of Ukraine and foreign currency are stored at direct participants of National depositary system.

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