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Ministry of Justice of Ukraine

May 17, 2021

No. 648/36270

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of April 6, 2021 No. 200

About some questions of ensuring payment of customs debt in the mode of joint transit

According to parts five, the sixth Article 21 of Chapter 1, to part seven of Article 27 of Chapter 2 of the Section III of the Law of Ukraine "About the mode of joint transit and introduction of national electronic transit system", 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 enclosed:

Procedure for ensuring payment of customs debt in the mode of general transit;

form of general financial guarantee;

form of individual guarantee in the document form of the financial guarantor;

form of the certificate of general financial guarantee;

form of the certificate of release from guarantee.

2. To the State Customs Service of Ukraine in 30-day time to finish the corresponding software for implementation of requirements of this order.

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

submission 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 Chairman of the State Customs Service of Ukraine Ryabikin of the Item B.

Minister

S. Marchenko

 

It is approved:

First Deputy Minister of digital transformation of Ukraine

 

A. Vyskub

Chairman of the State Customs Service of Ukraine

P. Ryabikin

Chairman of the Public regulatory service of Ukraine

A. Kucher

Approved by the Order of the Ministry of Finance of Ukraine of April 6, 2021, No. 200

Procedure for ensuring payment of customs debt in the mode of joint transit

I. General provisions

1. This Procedure determines the mechanism of ensuring payment of customs debt in the mode of joint transit.

2. For the purposes of application of this Procedure terms are used in such value:

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

application of general financial guarantee or release from guarantee - use of part of the basic amount of general financial guarantee or release from the guarantee calculated for specific transaction of the mode of joint transit and available to reservation for goods placement in the mode of joint transit;

application of individual guarantee - use of the individual guarantee registered by customs of guarantee according to this Procedure for goods placement in the mode of joint transit;

individual guarantee - individual guarantee in the document form of the financial guarantor;

access code - the personal identification code used for identification of the subject of the mode during application of financial guarantee or release from guarantee for the purpose of prevention of unauthorized use of financial guarantee or release from guarantee;

the main procedure - the procedure which is used for the room and release of goods in the mode of joint transit, completion and removal from control of transaction of the mode of joint transit which is performed using electronic transit system, electronic management system by guarantees and the single automated information system of customs authorities;

The register of contingency procedure - the program and information complex providing entering and preserving information on the room and release of goods into the mode of joint transit, completion and removal from control of transaction of the mode of joint transit, information on registration of financial guarantees, their application, release, registration cancellation, response, and also other information on transaction of the mode of joint transit which is exercised using contingency procedure;

registration of release from guarantee - entering of guarantee by customs into electronic management system guarantees of information on release from guarantee which contains in permission to application of special transit simplification "release from guarantee";

registration of financial guarantee - entering of guarantee by customs into electronic management system guarantees of information on obligations of the financial guarantor to pay within the size of financial guarantee upon the demand of customs authority the amount of customs debt;

contingency procedure - the procedure which is used for the room and release of goods in the mode of joint transit, completion and removal from control of transaction of the mode of joint transit is performed in case of temporary refusal of electronic transit system or electronic management system by guarantees, or the single automated information system of customs authorities;

territorial action - action of obligations of the financial guarantor on financial guarantee or action of permission to application of special transit simplification on customs area of the countries of the European Union, and/or one or several other member countries of the Convention on the procedure of general transit, and/or Ukraine;

financial guarantee - individual guarantee or general financial guarantee.

Other terms in this Procedure are used in the values determined by the Law of Ukraine "About the mode of joint transit and introduction of national electronic transit system" (further - the Law).

3. Introduction of money as individual guarantee in the form of cash pledge, their release, return and transfer in the government budget are performed according to the order of the Ministry of Finance of Ukraine of November 1, 2017 No. 898 "About approval of the Accounting treatment and transfer in the government budget of customs and other payments which are made to / or during customs clearance", registered in the Ministry of Justice of Ukraine on November 23, 2017 for No. 1429/31297, and the order of the Ministry of Finance of Ukraine of July 18, 2017 No. 643 "About approval of the Procedure for return of advance payments (advance payment) and mistakenly and/or excessively paid amounts of customs payments", registered in the Ministry of Justice of Ukraine on August 9, 2017 for No. 976/30844.

4. Before accession of Ukraine to the Convention on the procedure of general transit the financial guarantees issued for ensuring payment of customs debt according to requirements of the Law are acting only on customs area of Ukraine.

5. Financial guarantees are provided to customs authorities concerning any goods which are located in the mode of joint transit, except for goods and vehicles of commercial appointment determined by article 20 of the Law.

6. The subject of the mode chooses type and form of financial guarantee independently according to the types and forms of financial guarantees determined by article 19 of the Law.

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