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RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of March 20, 2022 No. 330

Some questions of implementation of customs control and customs clearance of goods, in particular, vehicles, in the conditions of warlike situation

The Cabinet of Ministers of Ukraine decides:

1. Determine that for martial law imposed by the Presidential decree of Ukraine of February 24, 2022 No. 64 "About introduction of warlike situation in Ukraine", subjects of managing and citizens who import goods including vehicles, on customs area of Ukraine, are granted the right to choose one of two methods of their customs clearance and customs control:

1) the simplified method which provides that customs control and customs clearance of goods, in particular, of vehicles which are imported on customs area of Ukraine through check points through frontier of Ukraine open for sea, automobile and railway service, is performed without collection of customs payments, including the value added tax, the excise tax, import duty, by representation by the customs applicant to customs authority of the preliminary customs declaration without carrying out customs examination, without application of phytosanitary control, measures of non-tariff regulation of foreign economic activity (except the state export control) it is direct at check points (control Items) through the state and customs border of Ukraine (further - the simplified method);

2) the standard method which provides that customs control and customs clearance of goods, in particular vehicles, are performed in full according to requirements of the Customs code of Ukraine, and the taxation of imported goods, including the excise tax and the value added tax is performed in accordance with general practice, established by the Tax code of Ukraine (further - standard method).

Simultaneous use of two methods by one subject of managing or the citizen is not allowed.

The simplified method cannot be applied by subjects of managing which perform import to customs area of Ukraine of ethyl alcohol and other spirit distillates, alcoholic beverages, beer (except kvass of "live" fermentation), the tobacco products, tobacco and industrial substitutes of tobacco, cigarettes, cigarettes, cigarillos and liquids used in electronic cigarettes.

The subject of managing or the citizen who made the decision on application of the simplified method submits to the State Customs Service the corresponding application in the form established by the State Customs Service (further - the statement) in paper or electronic form.

The application in paper form is submitted directly at the check point through customs border or to the relevant customs.

The subject of managing or the citizen who submitted the application for application of the simplified method can refuse further application of such method by giving to the State Customs Service of the corresponding statement in the form established by the State Customs Service. Repeated filing of application about application of the simplified method after the subject of managing performed refusal of application of such mode, is forbidden.

It is forbidden refuse to the subject or the citizen adoption of the statement for application of the simplified method or application of such method, except case when the application is submitted repeatedly after refusal of application of the simplified method.

The State Customs Service provides centralized accounting of such statements and finishing information on subjects of managing and citizens who chose the simplified method or refused its application, to all officials of the State Customs Service involved in process of customs clearance and the omission of goods on customs area of Ukraine.

2. To provide to the State Customs Service and Administration of the State Border Service in the period of warlike situation the immediate omission without customs examination and without decision of the chairman of the board of ministers of the Autonomous Republic of Crimea, chairmen of regional public administrations, chairmen of the Kiev, Sevastopol city public administrations (heads of the relevant military and civil or military authorities in case of their education) about recognition of goods with the humanitarian assistance through the state and customs border of Ukraine of the goods arriving to Ukraine as the humanitarian assistance, military goods, medicines and products of medical appointment via the special channel according to the procedure, No. 174 provided by the resolution of the Cabinet of Ministers of Ukraine of March 1, 2022 "Some questions of the omission of the humanitarian assistance through customs border of Ukraine in the conditions of warlike situation".

3. To the State Customs Service, heads of the relevant customs authorities through which goods, in particular vehicles, pass customs clearance and customs control which is exercised by the simplified method to provide the omission of such goods, their customs clearance and customs control in case of availability of the preliminary customs declaration no more than ten minutes in time.

4. To the State Customs Service within two days from the date of entry into force of this resolution:

provide simplification of form of the preliminary customs declaration, including by prediscretion of possibility of its electronic submission, in particular, with means of the single state web portal of electronic services;

approve forms of statements, the stipulated in Item 1 this resolution.

5. To the Ministry of Finance, Administration of the State Border Service, the State Customs Service, the Ministry of infrastructure and the Ministry of Foreign Affairs within ten days from the date of entry into force of this resolution:

provide opening new and repair of operating points of the omission (control Items) through the state and customs border of Ukraine, and in case of need to use for check points (control Items) temporary barriers and roads with soil covering;

send information on need of opening of new check points (control Items) to customs authorities of foreign states and to initiate carrying out with competent authorities of the adjacent countries of dialogue concerning the conclusion of new international agreements about opening of check points through frontier.

6. Declare invalid the resolution of the Cabinet of Ministers of Ukraine of March 9, 2022 No. 236 "Some questions of customs clearance of separate goods which are imported on customs area of Ukraine during action of warlike situation".

7. This resolution becomes effective along with the law which provides, in particular, implementation in the conditions of warlike situation of customs control and customs clearance of the goods moved through customs border of Ukraine without collection of customs payments, including the value added tax and the excise tax.

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