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RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of August 12, 2020 No. 705

Some questions of provision of permission to application of special transit simplification

(as amended of the Resolution of the Cabinet of Ministers of Ukraine of 28.10.2021 No. 1120)

According to part nine of article 32 of the Law of Ukraine "About the mode of general transit and introduction of national electronic transit system" the Cabinet of Ministers of Ukraine decides:

1. Approve such which are applied:

Procedure for carrying out assessment by customs authorities (repeated assessment) of compliance of the company to conditions for provision of permission to application of special transit simplification;

the application form about provision of permission to application of special transit simplification;

form of the questionnaire of self-assessment of the company regarding compliance to conditions for provision of permission to application of special transit simplification;

report form about results of assessment (repeated assessment) of observance by the company of conditions for provision of permission to application of special transit simplification;

form of the conclusion about compliance (discrepancy) of the company to conditions for provision of permission to application of special transit simplification;

form of permission to application of special transit simplification "general financial guarantee" / "general financial guarantee with reduction of the amount of providing the basic amount by 50 percent" / "general financial guarantee with reduction of the amount of providing the basic amount by 70 percent" / "release from guarantee";

form of permission to application of special transit simplification "independent imposing of seals of special type";

form of permission to application of special transit simplification "the authorized consignor";

form of permission to application of special transit simplification "the authorized consignee";

form of the plan of implementation of actions for monitoring of compliance of the company to conditions for provision of permission to application of special transit simplification;

Procedure for planning and implementation of monitoring of compliance of the company by customs authorities to conditions for provision of permission to application of special transit simplification.

2. This resolution becomes effective from the date of its publication.

Prime Minister of Ukraine

D. Shmygal

Approved by the Resolution of the Cabinet of Ministers of Ukraine of August 12, 2020, No. 705

Procedure for carrying out assessment by customs authorities (repeated assessment) of compliance of the company to conditions for provision of permission to application of special transit simplification

General questions

1. This Procedure determines procedures of carrying out assessment by customs authorities (repeated assessment) of compliance of the company to conditions for provision of permission to application of special transit simplification.

2. In this Procedure terms are used in such value:

the international supply chain of goods - set of the companies which carry out the corresponding role (roles) (producer, the exporter, the importer, the customs representative, carrier, the freight forwarder, the holder of warehouse) in the course of cross-border movement of goods from the place of their production to the place of final appointment;

object - the building, construction, the open or covered area which are used by the company for implementation of transactions with goods and means of transportation which is components of the international supply chain of goods;

the worker - the physical person who is taking part in activities of the company on the basis of the employment contract (the contract, the agreement), and also other forms governing employment relationships of person with the company. Regular, freelance, temporary, seasonal employees, and also persons who pass training at the company concern to workers, in particular;

rooms - the room, office and other places in which transactions on input, processing and storage of accounting records, documents and information on economic activity of the company are performed;

transport unit - the vehicle of commercial appointment and/or container.

Other terms are used in the value determined by the Customs code of Ukraine and the Law of Ukraine "About the mode of general transit and introduction of national electronic transit system" (further - the Law).

Preliminary consideration of documents on issue of permission to application of special transit simplification

3. For receipt of permission to application of special transit simplification the company submits to State Customs Service the application for provision of permission to application of special transit simplification and the questionnaire of self-assessment of the company regarding compliance to conditions for provision of permission to application of special transit simplification (further - the questionnaire of self-assessment of the company) in the form of electronic documents on which the director imposes the qualified digital signature.

4. Preliminary consideration of the documents submitted by the company determined by part two of article 34 of the Law is performed within 30 working days from registration date of such documents in State Customs Service.

5. The sequence of acceptance to preliminary consideration of the documents submitted by the companies is determined according to the chronological sequence of their registration in State Customs Service.

6. Preliminary consideration of the documents submitted by the company is performed by structural division of State Customs Service to which functions on evaluating (repeated assessment) compliance of the companies to conditions for provision of permission to application of special transit simplification are assigned.

7. During preliminary consideration verification of presence of the bases for refusal to the company in evaluating compliance of the company to conditions for provision of permission to application of special transit simplification (further - assessment of conformity) determined by part four of article 34 of the Law and also verification of data according to the Section of 1 algorithm of assessment of conformity of the company to conditions for provision of permission to application of special transit simplification according to appendix 1 is carried out (further - algorithm of assessment of conformity).

8. By results of preliminary consideration by the head of the structural unit of State Customs Service to which functions on evaluating (repeated assessment) compliance of the companies to conditions for provision of permission to application of special transit simplification are assigned with adherence to deadlines, established by the Law, moves for consideration of the head of State Customs Service or person authorized by it:

the draft of the order on evaluating compliance in which are determined the list of conditions for provision of permission to application of special transit simplification for evaluating compliance taking into account the type of permission to application of special transit simplification chosen by the company, staff of the commission on assessment of conformity which joins the officials of customs authorities determined responsible for the organization and evaluating (repeated assessment) compliance of the company to conditions for provision of permission to application of special transit simplification; or

the draft decision about refusal in evaluating compliance in the form of the letter in which are specified with reference to the corresponding Item (Items) of part four of article 34 of the Law of the basis for refusal in evaluating compliance of the company to conditions for provision of permission to application of special transit simplification, the term and procedure for appeal of such decision.

9. In time, not exceeding 30 days from registration date in State Customs Service of the documents submitted by the company determined by part two of article 34 of the Law:

the order on evaluating compliance is issued; or

the letter on refusal in evaluating compliance is registered.

The copy of the order on evaluating compliance or the letter on refusal in evaluating compliance is sent the company instantly, but no later than the next working day after its edition (registration) electronically with imposing of the qualified digital signature.

Organization of evaluating compliance of the company to conditions for provision of permission to application of special transit simplification

10. The commissions on assessment of conformity are included officials of customs authorities who successfully completed special course on assessment of conformity of the companies to the corresponding conditions for provision of permission to application of special transit simplification.

In case of absence of officials of customs authorities who successfully completed special course on assessment of conformity of the companies to the corresponding conditions for provision of permission to application of special transit simplification of the commission on assessment of conformity officials of structural divisions of State Customs Service to which the following functions are assigned are included:

evaluating (repeated assessment) compliance of the companies to conditions for provision of permission to application of special transit simplification;

organization and control of timeliness of customs payment;

implementation of actions for prevention and counteraction to smuggling, fight against customs offenses on customs area of Ukraine;

coordination and control of observance of requirements of the legislation of Ukraine concerning customs affairs by the organization and conducting documentary checks of taxpayers.

11. The commission chairman on assessment of conformity designates the official of structural division of State Customs Service to who functions on evaluating (repeated assessment) compliance of the companies to conditions for provision of permission to application of special transit simplification are assigned.

12. For evaluating compliance of the company to conditions for provision of permission to application of special transit simplification, except criterion "proper system of conducting financial accounting, the business and transportation documentation, and also to the conditions for provision of permission to application of special transit simplification established by Items 1 - 3 parts one, Item of 1 part two and Items 1 - 4 parts three of article 41 of the Law, the commissions on assessment of conformity are included on one official of customs authority. Considering category to which the company belongs, and/or specifics of its activities, for evaluating compliance of such company to criterion "the proper system of conducting financial accounting, the business and transportation documentation" and/or to separate conditions for provision of permission to application of special transit simplification which observance is also condition of compliance to this criterion, the commission on assessment of conformity can be included more than on one official of customs authority.

13. Obligations on evaluating compliance are distributed between members of the commission on assessment of conformity according to the qualification received by results of passing of special rate on assessment of conformity of the companies to the corresponding conditions for provision of permission to application of special transit simplification.

In case of absence of officials of customs authorities who successfully completed special course on assessment of conformity of the companies to the corresponding conditions for provision of permission to application of special transit simplification, for evaluating compliance of the company to conditions for provision of permission to application of special transit simplification join in structure of the commission on assessment of conformity:

the official of structural division of State Customs Service to who functions on implementation of measures for prevention and counteraction to smuggling are assigned, fight against customs offenses on customs area of Ukraine, - for evaluating compliance to criterion "observance of requirements of the customs and tax legislation of Ukraine, and also lack of the facts of criminal prosecution";

the official of structural division of State Customs Service to who functions on the organization and carrying out according to the legislation of documentary verifications of requirements of the legislation concerning customs affairs are assigned, for evaluating compliance to criterion "proper system of conducting financial accounting, the business and transportation documentation, and also to the conditions for provision of permission to application of special transit simplification established by Items 1 - 3 parts one, Item of 1 part two and Items 1 - 4 parts three of article 41 of the Law;

the official of structural division of State Customs Service to who functions on the organization and control of timeliness of customs payment are assigned, - for evaluating compliance to criterion "steady financial condition", and also to the conditions for provision of permission to application of special transit simplification established by items 4 and 5 parts one of article 41 of the Law";

the official of structural division of State Customs Service to who functions on evaluating (repeated assessment) compliance of the companies to conditions for provision of permission to application of special transit simplification are assigned, - for evaluating compliance to criterion "providing practical standards of competence or professional qualification of the responsible official of the company", and also to the conditions for provision of permission to application of special transit simplification established   by Items 1 and 2 of part one and   Items 1 and 2 of part two of Article 32, Item 6 parts one, Item 2 parts two and Item 5 parts three of article 41 of the Law.

14. Taking into account amounts of the transactions with goods performed by the company and geographical arrangement of the objects used by it for such transactions, the commission chairman on assessment of conformity is developed and affirms the working schedule of the commission within the terms determined by the Law for assessment of conformity it are provided by which:

terms of implementation of necessary actions by the commission on assessment of conformity on workplaces without visit of the rooms and objects used by the company;

terms of implementation of necessary actions by the commission on assessment of conformity with visit of the rooms and objects used by the company;

the term of representation to the head of State Customs Service or to person of the relevant documents on compliance or discrepancy of the company to conditions for provision of permission to application of special transit simplification authorized by it determined taking into account the 120-day term of evaluating compliance according to part five of article 34 of the Law.

15. In case of need implementation of separate actions for assessment of conformity during visit by the commission of assessment of conformity of the rooms and objects used by the company officials of customs which are involved in implementation of actions for assessment of conformity by the head of the structural unit of State Customs Service to which functions on evaluating (repeated assessment) compliance of the companies to conditions for provision of permission to application of special transit simplification, on representation of the commission chairman on assessment of conformity are assigned can participate.

16. Assessment of conformity of the company to criterion "proper system of conducting financial accounting, the business and transportation documentation, and also to the conditions for provision of permission to application of special transit simplification established by Items 1 - 3 parts one, Item of 1 part two and Items 1 - 4 parts three of article 41 of the Law, is made with obligatory visit by the corresponding members of the commission on assessment of conformity of the rooms and objects used by the company on which, in particular, storage of source documents and registers of accounting and inventory accounting is performed and/or which are used by the company and do not matter for assessment of conformity.

17. The measures providing visit by the commission on assessment of conformity and officials of customs (in case of their attraction) the rooms and objects used by the company are performed taking into account the following requirements:

the term of implementation of the specified actions shall not exceed 30 days;

in case of involvement of officials of customs the list of such persons shall be finished by the commission chairman on assessment of conformity to the director or person authorized by it prior to implementation of actions;

members of the commission on assessment of conformity and officials of customs (in case of their attraction) shall show to the director or person authorized by him the official IDs;

the schedule of implementation of such measures shall be approved with the director or person authorized by it.

18. Assessment of conformity or discrepancies of the company to criteria for provision of permission to application of special transit simplification is carried out according to control questions 1.1.1, 1.2. 3, 1.3.4 Sections 1 and Sections 2 - the 5th algorithm of assessment of conformity.

19. In the cases provided by algorithm of assessment of conformity for receipt of information necessary for assessment of conformity of the company for certain condition for provision of permission to application of special transit simplification, the commission on assessment of conformity and officials of customs (in case of their attraction) survey of employees of the company can be conducted.

Survey is conducted by the member of the commission on assessment of conformity, responsible for evaluating compliance for such conditions for provision of permission to application of special transit simplification. During the poll there shall be person designated responsible at the company for interaction with the commission on assessment of conformity and also there can be chairman and/or other members of such commission, officials of customs (in case of their attraction).

At the beginning of the poll the member of the commission on assessment of conformity who conducts survey, shall check documents of the interviewed person, shortly explain the purpose of poll, the requirement of the corresponding Item and to accurately formulate question to the interviewed person.

After that the interviewed person shall report in the form of the free story about whether the matter is within its competence or job responsibilities and to provide information known to it on the question posed.

If the interviewed person answered the question posed insufficiently fully and specifically, by the member of the commission on assessment of conformity the specifying questions can be raised.

For fixing of information obtained during the poll the leaf of poll in form according to appendix 2 is used.

The sheet of poll is filled in with the member of the commission on assessment of conformity who conducts survey.

The member of the commission on assessment of conformity who conducts survey brings the questions posed and answers of the interviewed person in leaf of poll. After the end of poll the completed leaf of poll is signed by the member of the commission on assessment of conformity who saw off it, and it is provided to the interviewed person for acquaintance and signing.

The interviewed person has the right to sign leaf of poll with notes or objections concerning the stated answers, having noted the correct answers to questions, and also to provide further explanations concerning the questions posed.

If the interviewed person refuses to answer the questions posed and/or to sign leaf of poll, the member of the commission on assessment of conformity makes the corresponding record in leaf of poll which is signed by all present members of the commission on assessment of conformity and officials of customs which were present during poll.

The sheet of poll is attached to the report on results of assessment (repeated assessment) of observance by the company of conditions for provision of permission to application of special transit simplification (further - the report on results of assessment) and used for provision of the answer to the questions determined by algorithm of assessment of conformity concerning which survey was conducted.

20. For assessment of conformity of the company to certain condition for provision of permission to application of special transit simplification assessment is used "corresponds" or "does not correspond".

21. Assessment of conformity of the company to certain condition for provision of permission to application of special transit simplification is made on the basis of set of answers to control questions which are included in appropriate section of algorithm of assessment of conformity.

Assessment "corresponds" on certain conditions for provision of permission to application of special transit simplification is exposed in that case when on all control questions determined by appropriate section of algorithm of assessment of conformity from those that are applied to the company depending on type of permission to application of special transit simplification which wants to receive the company, the answer "yes" is given and/or not applied" (considering role of the company in the international supply chain of goods and/or specifics of activities of the company).

In all other cases on such conditions for provision of permission to application of special transit simplification the mark is put down "does not correspond".

22. If during evaluating compliance on control question, determined by algorithm of assessment of conformity, the answer "no" is given, the member of the commission on assessment of conformity of the company to the corresponding condition for provision of permission to application of special transit simplification in writing informs on the found discrepancy of the chairman of said commission with the description of the revealed discrepancy.

The commission chairman on assessment of conformity sends to the company the copy of the notification on the found discrepancy electronically with imposing of the qualified digital signature in time, not exceeding three working days from the date of receipt of the specified notification from the member of the commission on assessment of conformity.

The company has the right to eliminate the revealed discrepancy and to report about it to the commission chairman on assessment of conformity before the termination of term of evaluating compliance by the direction of the message electronically with imposing of the qualified digital signature.

The commission chairman on assessment of conformity in writing instantly informs on elimination by the company of the revealed discrepancy of the member of said commission which revealed discrepancy.

In time, not exceeding 30 days from the date of obtaining from the company of the notification on elimination of the revealed discrepancy, the member of the commission on assessment of conformity who revealed discrepancy shall be convinced that the company eliminated the specified discrepancy. In case the term necessary for check of elimination by the company of the revealed discrepancy, exceeds previously fixed term of evaluating compliance, the member of the commission on assessment of conformity reports to the chairman of said commission about need of prolongation of term of evaluating compliance based on Item 2 parts five of article 34 of the Law.

23. Not later than 10 calendar days before the termination of term of evaluating compliance each member of the commission on assessment of conformity completes assessment of conformity of the company to the corresponding conditions for provision of permission to application of special transit simplification with exposure of assessment "corresponds", "does not correspond", personally constitutes the draft of the report on results of assessment and represents it to the commission chairman on assessment of conformity.

In case according to the draft of the report on results of assessment the company corresponds to conditions for provision of permission to application of special transit simplification, the commission chairman on assessment of conformity returns the draft of the report to the member of said commission for signing.

In case according to the draft of the report on results of assessment the company does not correspond to conditions for provision of permission to application of special transit simplification, the commission chairman on assessment of conformity sends to the company the copy of such draft of the report electronically with imposing of the qualified digital signature in time, not exceeding three working days from the date of its obtaining from the member of the commission on assessment of conformity.

The company has the right in time, not exceeding 30 days from the date of receipt of the draft of the report on results of assessment, to file written objections and the relevant documents on their reasons to the commission chairman on assessment of conformity.

Officials of customs authorities shall consider the written objections submitted by the company in time, not exceeding 30 days from the date of their obtaining and to make changes to the draft of the report on results of assessment if objections of the company are reasonable. Participation of the commission chairman on assessment of conformity and the member of said commission who constituted the corresponding draft of the report on the results of assessment, in consideration provided by the company of written objections is obligatory.

If the company during the term which is not exceeding 30 days from the date of receipt of the draft of the report on results of assessment does not provide written objections to such draft of the report or by results of their consideration by officials of customs authorities is determined that such objections are unreasonable, the member of the commission on assessment of conformity who constituted the draft of the report on results of assessment, such report is signed and moves to the chairman of said commission. In case objections of the company are recognized unreasonable, the report on results of assessment by the member of the commission on assessment of conformity which constituted such report, the reasons of groundlessness of objections of the company are in addition specified.

The data entered in the report on results of assessment are also introduced by the member of the commission on assessment of conformity who constituted such report, in appropriate sections of the Single automated information system of customs authorities (further - EAIS).

24. The commission chairman on assessment of conformity after obtaining from members of said commission of all reports on results of assessment constitutes the conclusion about compliance (discrepancy) of the company to conditions for provision of permission to application of special transit simplification on their basis.

During creation of the conclusion about compliance (discrepancy) of the company to conditions for provision of permission to application of special transit simplification the commission chairman on assessment of conformity carries out reconciliation of information specified in appropriate sections of the report on results of assessment with the data entered in EAIS according to such report and in case of identification of discrepancies gives to the member of the commission on assessment of conformity instructions on elimination of the specified disagreements.

The conclusion about compliance (discrepancy) of the company to conditions for provision of permission to application of special transit simplification is constituted before completion of term of evaluating compliance.

After signing of the conclusion about compliance (discrepancy) of the company to conditions for provision of permission to application of special transit simplification such conclusion and the draft of the order on provision or refusal in provision of permission to application of special transit simplification moves for consideration of the head of State Customs Service or person authorized by it.

In time, not exceeding seven working days from the date of signing of the conclusion about compliance (discrepancy) of the company to conditions for provision of permission to application of special transit simplification, the State Customs Service issues the order on provision of permission to application of special transit simplification or on refusal in provision of permission to application of special transit simplification.

In the order on refusal in provision of permission to application of special transit simplification the bases for refusal with reference to legislation regulations, and also term and procedure for appeal of such decision are surely specified.

The copy of the order of State Customs Service on provision of permission to application of special transit simplification or about refusal in provision of permission to application of special transit simplification goes to the company instantly, but no later than the next working day after its edition electronically with imposing of the qualified digital signature.

Together with the order of State Customs Service on refusal in provision of permission to application of special transit simplification to the company copies of the conclusion about compliance (discrepancy) of the company to conditions for provision of permission to application of special transit simplification and the report on results of assessment according to which the company does not correspond to conditions for provision of permission to application of special transit simplification go.

25. Data on provision to the company of permission to application of special transit simplification are entered in EAIS instantly, but no later than the next working day from the date of the publication of the relevant order of State Customs Service.

Organization of repeated assessment of conformity of the company to conditions for provision of permission to application of special transit simplification

26. Repeated assessment of conformity of the company to conditions for provision of permission to application of special transit simplification (further - repeated assessment of conformity) is carried out in cases and the terms determined by article 35 of the Law.

27. In the terms determined by part eight of article 35 of the Law, the head of the structural unit of State Customs Service to which functions on evaluating (repeated assessment) compliance of the companies to conditions for provision of permission to application of special transit simplification are assigned submits the head of State Customs Service or person authorized by it the draft of the order on carrying out repeated assessment of conformity. In the draft of the order according to part nine of article 35 of the Law are determined the list of conditions for provision of permission to application of special transit simplification concerning which it will be carried out repeated assessments of conformity, the bases for its carrying out, staff of the commission on assessment of conformity and start date of carrying out such assessment.

28. The staff of the commission on assessment of conformity is created taking into account conditions for provision of permission to application of special transit simplification which are subject to repeated assessment of conformity.

29. During repeated assessment of conformity officials of customs authorities are guided by Items 15 - 21 and 23 presents of the Procedure taking into account the features established by Items 30 - 32 presents of the Procedure.

30. Assessment of conformity of the company to certain condition for provision of permission to application of special transit simplification is carried out only on the basis of set of answers to control questions which are determined by appropriate section of algorithm of assessment of conformity and are necessary for confirmation of accomplishment by the company of condition for provision of permission to application of special transit simplification concerning which repeated assessment of conformity is carried out.

31. Not later than three calendar days before the termination of term of repeated assessment of conformity each member of the commission on assessment of conformity completes assessment of conformity of the company to conditions for provision of permission to application of special transit simplification with exposure of assessment "corresponds", "does not correspond", personally constitutes the draft of the report on results of assessment and represents it to the commission chairman on assessment of conformity.

During repeated assessment of conformity assessment "corresponds" on certain conditions for provision of permission to application of special transit simplification is exposed in that case when on all questions which are determined by appropriate section of algorithm of assessment of conformity and are necessary for confirmation of accomplishment by the company of condition for provision of permission to application of special transit simplification concerning which such repeated assessment of conformity is performed, the answer "yes" is given or "is not applied". In all other cases on such conditions the mark is put down "does not correspond".

32. During creation of the conclusion about compliance (discrepancy) of the company to conditions for provision of permission to application of special transit simplification the commission chairman on assessment of conformity carries out reconciliation of information specified in appropriate sections of the report on results of assessment with the data entered in EAIS according to such report and in case of identification of discrepancies provides to the member of the commission on assessment of conformity of the order on elimination of the specified disagreements.

If according to the conclusion about compliance (discrepancy) of the company to conditions for provision of permission to application of special transit simplification the company corresponds to conditions for provision of permission to application of special transit simplification, the State Customs Service sends to the company the copy of the specified conclusion electronically with imposing of the qualified digital signature in time, not exceeding three working days from the date of signing of such conclusion.

If according to the conclusion about compliance (discrepancy) of the company to conditions for provision of permission to application of special transit simplification the company does not answer at least one of conditions for provision of permission to application of special transit simplification, in time, not exceeding seven working days from the date of signing of the specified conclusion, the State Customs Service issues the order on suspension of action of permission to application of special transit simplification.

Together with the order of State Customs Service on suspension of action of permission to application of special transit simplification to the company copies of the conclusion about compliance (discrepancy) of the company to conditions for provision of permission to application of special transit simplification and the report on results of assessment according to which the company does not correspond to conditions for provision of permission to application of special transit simplification go.

Data on suspension of action of permission to application of special transit simplification are entered in EAIS instantly, but no later than the next working day from the date of the publication of the relevant order of State Customs Service.

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