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The document ceased to be valid since  July 16, 2019 according to Item 2 of the Order of the Ministry of Finance of Ukraine of  November 1, 2017 No. 898

It is registered

Ministry of Justice of Ukraine

January 25, 2006 

No. 64/11938

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE, STATE CUSTOMS SERVICE OF UKRAINE

of January 24, 2006 No. 25/44

About approval of the Procedure for settlement and cash servicing through bodies of the State Treasury of Ukraine customs and other payments which are made to / or during customs clearance

(as amended on on September 22, 2008)

According to Item 2 of the resolution of the Cabinet of Ministers of Ukraine of 16.11.2005 No. 1093 "About the translation of customs and other payments which are made to / or during customs clearance, on settlement and cash servicing through bodies of the State Treasury" PRIKAZYVAYEM:

1. Approve the Procedure for settlement and cash servicing through bodies of the State Treasury of Ukraine for customs and other payments which are made to / or during customs clearance which is applied.

2. (Kostetskaya P. V.) to provide to legal department of the Ministry of Finance of Ukraine provision of this order on state registration in the Ministry of Justice of Ukraine.

3. To administration of the State Customs Service of Ukraine (Pogorelova T. V.) provide bringing this order to customs authorities.

4. To department of the organization of work of the Ministry and document flow of the Ministry of Finance of Ukraine (Domoslavskaya M. I.) provide bringing this order to structural divisions of the Ministry of Finance of Ukraine and the State Treasury of Ukraine.

5. Determine that this order becomes effective in 5 days after its official publication.

6. To impose control over the implementation of this order on the Deputy Minister of Finance of Ukraine of Reguretsky V. V., the vice-chairman of the State Customs Service of Ukraine Sheyko O. P.

 

Minister of Finance of Ukraine

V. M. Pinzenik

Chairman of the State customs

services of Ukraine

 

O. B. Egorov

Approved by the Order of the Ministry of Finance of Ukraine, the State Customs Service of Ukraine on January 24, 2006, No. 25/44

Procedure for settlement and cash servicing through bodies of the State Treasury of Ukraine customs and other payments which are made to / or during customs clearance

1. General provisions

1.1. This Procedure determines procedures of settlement and cash servicing through bodies of the State Treasury of Ukraine of customs and other payments which are made to / or during customs clearance, according to requirements of the resolution of the Cabinet of Ministers of Ukraine of 16.11.2005 No. 1093 "About the translation of customs and other payments which are made to / or during customs clearance, on settlement and cash servicing through bodies of the State Treasury".

Other terms are used in this Procedure in such values:

free circulation - the free order the goods passed through customs border of Ukraine on customs area of Ukraine or beyond its limits without customs control;

cash pledge - means of payers (subjects of foreign economic activity, subjects authorized on declaring), citizens, and also the legal entities authorized by the State Customs Service of Ukraine to act as the guarantor which are brought by them for ensuring accomplishment of the undertaken obligations and which amount is equivalent to the amount of stipulated by the legislation taxes and fees (obligatory payments) which are paid in case of customs clearance of goods in free circulation in the territory of Ukraine;

surcharge - the difference between the taxes and fees (obligatory payments) accrued to payment in case of customs clearance of goods and actually paid means brought by cash or non-cash method;

customs and other payments - the taxes and fees (obligatory payments) established by legal acts which are levied by customs authority in case of customs clearance of the goods moved through customs border of Ukraine; payment for customs clearance of goods and vehicles out of the location of customs authority or out of the working hours established for customs authority and other payments which are levied by customs authorities according to the legislation;

excessively paid customs and other payments - the sum of means which for various reasons is granted over the size established by the legislation;

advance payment - provisional cash cover, namely means of the payer who according to own decision transfers funds into the accounts determined according to this Procedure for ensuring payment of customs and other payments;

collection of customs and other payments - charge and acceptance of the amounts of such payments by customs authority according to the legislation.

2. Procedure for opening of deposit accounts of customs authorities in bodies of the State Treasury of Ukraine

2.1. In national currency which arrive in customs authorities for ensuring accomplishment by payers of obligations concerning payment of customs and other payments and also accomplishment of the tasks assigned to Customs Service of Ukraine in bodies of the State Treasury of Ukraine accounts according to the Chart of accounts of financial accounting of accomplishment state and local budgets, the approved order of the State Treasury of Ukraine No. 119, according to the balance sheet account 3734 "Deposit Accounts of Bodies of Collection" are applied of 28.11.2000 to accounting of means (further - the deposit account 3734) which purpose - "accounting of movement of customs and other payments which are paid to / or during customs clearance into accounts of bodies of collection".

Means which are considered on the deposit account 3734, do not belong to customs authorities.

2.2. For transfer of funds which are deposited by payers and citizens to / or during customs clearance of goods, on balance of Head department of the State Treasury of Ukraine (further GUD of Ukraine) in the city of Kiev deposit accounts 3734 addressed to customs authorities open.

2.3. Opening of deposit accounts 3734 is performed based on the statement of customs authority according to Section 6 of the Procedure for opening of accounts in national currency in bodies of the State Treasury approved by the order of the State Treasury of Ukraine of 02.12.2002 No. 221 and registered in the Ministry of Justice of Ukraine 17.12.2002 for No. 976/7264.

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