It is registered
Ministry of Justice of Ukraine
April 8, 2021
of March 24, 2021 No. 175
About approval of the Procedure at the expense of means of the government budget of the payments connected with involvement by customs authority of specialists and experts for participation in implementation of customs control
According to part four of Article 327 of Chapter 47 the Section X of the Customs code of Ukraine, I ORDER 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,:
1. Approve the Procedure at the expense of means of the government budget of the payments connected with involvement by customs authority of specialists and experts for participation in implementation of customs control which is applied.
2. In accordance with the established procedure to provide to department of customs policy:
submission of this order on state registration in the Ministry of Justice of Ukraine;
promulgation of this order.
4. I reserve control of execution of this order and I assign to the Chairman of the State Customs Service of Ukraine.
It is approved:
Chairman of the Public regulatory service of Ukraine
Chairman of the State Customs Service of Ukraine
Approved by the Order of the Ministry of Finance of Ukraine of March 24, 2021, No. 175
1. This Procedure determines the expense recovery mechanism to specialists and experts (further - experts), connected with their participation in implementation of customs control.
2. For the purpose of involvement of the expert for participation in implementation of customs control the head of customs authority or its deputy sends to the relevant company, organization, the organization (further - the company) the written address with indication of the work which is subject to accomplishment by the expert during participation in implementation of customs control.
3. In case of coordination by the director where the expert works, involvement of this expert to participation in implementation of customs control between the company and customs authority the bilateral written agreement in which conditions of expense recovery, the work-related expert, and amount of remuneration for the work performed by it are determined is signed.
4. Implementation of the payments provided by this Procedure is provided in limits and at the expense of the means provided in the government budget on content of customs authorities according to estimates.
5. The payments connected with involvement of experts can include expenses in sizes, stipulated by the legislation, on transportation to customs authority and in the opposite direction, accommodation, daily issues, remuneration for the work performed by them.
Remuneration for the performed work of the expert includes the company in the expenses which are subject to compensation by customs authority if such work is not service (official) duty of the corresponding expert and is not paid financed) by means of the government budget.
6. Customs authorities pay remuneration for the performed work of the expert to the companies where they work, based on the act of performance of works signed in bilateral procedure.
Expenses on transportation to customs authority and in the opposite direction, customs authorities refund accommodation, daily issues to the companies based on the account on their payment and documents (properly certified their copies) confirming expenses.
7. Implementation of the payments provided by this Procedure is provided by transfer of the corresponding amount by customs authority in non-cash form into the corresponding account of the company specified in the agreement.
Director of the department of customs policy
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