It is registered
in the Ministry of Justice of Ukraine
August 21, 2007.
No. 968/14235
of August 7, 2007 No. 667
About approval of the Operating procedure of inspection department of customs value and classification of goods of regional customs, customs in case of the solution of questions of classification of goods which move through customs border of Ukraine
According to the subitem 9 of item 4 of the Regulations on the State Customs Service of Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of 18.07.2007 of N 940, and for the purpose of reduction of regulatory legal acts of State Customs Service in compliance with requirements of the legislation I order:
1. Approve the Operating procedure of inspection department of customs value and classification of goods of regional customs, customs in case of the solution of questions of classification of goods which move through customs border of Ukraine.
2. To the central customs authority of laboratory researches and expert work (I.P.'s Ramus) and Legal department (Not brother L.M.) provide provision of this order on state registration in the Ministry of Justice of Ukraine.
3. To chiefs of regional customs, customs to bring this order to permission of staff and to provide observance of requirements of the Procedure approved by this order.
4. To regional information customs (Koposov S.A.) make changes to the existing software according to requirements of the Section IV of the Procedure approved by this order.
5. Determine that this order becomes effective in 10 days after its official publication.
6. To impose control of execution of the order on the vice-chairman of State Customs Service of Ukraine Gutnik A. E.
Vr.i.o. Chairman of Service R.A.Cherkassky
Approved by the Order of State Customs Service of Ukraine of August 7, 2007 No. 667
1. This Procedure determines tasks, functions of inspection departments of customs value and classification of goods of regional customs, customs (further - OKTCK), during control of correctness of classification of goods and decision making about determination of commodity code, order of interaction with other structural divisions of regional customs, customs in case of the solution of questions of classification of goods which move through customs border of Ukraine (further - goods), and also implementation of registration of decisions, provision of the reporting, and other questions of work of OKTCK, in the direction of classification of goods according to the Ukrainian classification of goods of foreign economic activity (further - UKTVED).
2. This Procedure is developed for the purpose of enhancement of control of correctness of classification of goods according to requirements УКТВЭДво time of holding procedures of customs control and customs clearance, ordering of the procedure of classification of goods and prevention of cases of evasion by the companies and citizens from tax payment and charges in full and from the established measures of non-tariff regulation.
3. In this Procedure terms are used in such value:
classification of goods - determination of commodity code, that is reference of goods to the classification groups specified in UKTVED;
classification work - set of actions which are performed by officials of customs authorities for ensuring correctness of classification of goods;
the decision on determination of commodity code - the document of the established form which is processed by officials of OKTCK to request of division of customs clearance (further - PTO) in case of the solution of questions on classification of goods;
the difficult question of classification of goods - the question arising in the course of customs control of rather unambiguous establishment of correctness of the commodity code declared by the customs applicant according to UKTVED consists in inconsistency of approaches to classification and requires the additional information, special knowledge, carrying out researches;
the authorized person of PTO - person authorized by the order of customs authority on provision of the head of the technical engineering department approved with the chief of OKTCK on implementation of functions of control over the implementation of requirements of UKTVED in case of classification of goods and other objects for the purposes of customs clearance.
4. Accomplishment of such tasks belongs to competence OKTCK according to activity and this Procedure:
control of correctness of classification of goods according to UKTVED during procedures of customs control and customs clearance;
holding control actions for classification work in divisions of customs authority, including selective checks of the drawn-up customs declarations;
the solution of difficult questions of classification of goods which arise when implementing their customs control and cannot be solved by authorized persons of PTO;
decision making about determination of commodity code (further - the Decision), that is fixing of results of classification of goods;
adoption of provisional solutions about classification and the coding of goods according to UKTVED (further - the Provisional solution) according to the Procedure for adoption of provisional solutions about classifications and codings of goods in UKTVED approved by the order of the State Customs Service of Ukraine of 04.04.2005 No. 238 (in edition of the order of the State Customs Service of Ukraine of 05.03.2007 No. 187, registered in the Ministry of Justice of Ukraine 28.04.2005 for No. 449/10729;
provision of explanations and recommendations for authorized persons of PTO for the purpose of identical interpretation and application of UKTVED, participation in their preparation, retraining and advanced training concerning classification of goods;
implementation of the analysis of classification work, preparation and provision of the reporting determined by the State Customs Service of Ukraine;
implementation of registration of Decisions.
1. Control of correctness of classification of the goods declared by the customs applicant to customs clearance is performed by the officials having access to necessary databases and information who are used for accomplishment of the assigned tasks (the authorized persons of PTO which had the corresponding training and/or training in OKTCK, the officials of OKTCK who are in PTO).
2. Authorized persons of PTO are under supervision: concerning control of correctness of classification of goods - the chief of OKTCK, on other questions - the head of the technical engineering department.
3. The chief of OKTCK coordinates and controls work of officials (including authorized persons of PTO) on the questions which are within its competence, way:
provisions of explanations, editions of administrative documents, concerning their activities in the direction of classification of goods according to UKTVED;
ensuring professional training in the main areas of work;
control of observance of regulatory legal acts according to OKTCK areas of work;
submissions of offers to the head of customs authority about discharge of officials from accomplishment of functions on control of correctness of classification of goods - in case of identification of the facts of unsatisfactory accomplishment of the specified functions by them.
4. Control of correctness of classification of goods according to UKTVED during customs control and customs clearance is performed in the way:
checks of completeness of the description of goods in the customs declaration according to the established requirements, including the description of its packaging;
checks of compliance of the data on goods declared in the cargo customs declaration (further - GTD), to the data on goods (the name, the description determining characteristics and so forth) specified in the documents provided for customs control;
determination of tasks for verification of characteristics of goods for the purpose of its identification and classification according to UKTVED in case of initiation of carrying out customs examination by officials of OKTCK or authorized persons of PTO.
If to customs control and customs clearance together with document package the Provisional solution is provided and at the same time it is impossible to carry out identification of goods with uazanny information in the Provisional solution or this information contradicts specified in the provided documents, then PTO prepares request in OKTCK according to requirements of this Procedure.
In case of establishment of discrepancy of characteristics of the goods shown to customs clearance to the data provided in the Provisional solution on this fact the customs authority which issued this Provisional solution is informed.
5. Officials of OKTCK perform classification of goods according to UKTVED on PTO requests according to this Procedure.
Classification of goods by requests of PTO is performed by officials of OKTCK according to the legislation of Ukraine based on given to customs control and customs clearance of documents which are transferred to OKTCK together with request. The request form is given in appendix 3 to the Procedure of customs control and customs clearance of goods using the cargo customs declaration approved by the order of the State Customs Service of Ukraine of 20.04.2005 No. 314, registered in the Ministry of Justice of Ukraine 27.04.2005 for No. 439/10719 (with changes) (further - the order of State Customs Service of 20.04.2005 No. 314).
At the same time the request is sent the customs declaration, in paper form with application of a copy, and other documents or in electronic form which are scanned with from papers and are transferred to the addressee by means of electronic communication of the State Customs Service of Ukraine.
6. The request in OKTCK shall be reasonable in which are specified: sending an inquiry reason in OKTCK, PTO line item on appropriate question of classification of goods and the offer concerning its possible decision, including the offered commodity code according to UKTVED.
Reasons are specified in the column "Other Task for Check" of the request form approved by the order of State Customs Service of 20.04.2005 No. 314.
The originals or copies certified by stamp "Under customs control" are transferred to OKTCK together with request:
the customs declaration according to which the goods to customs control and customs clearance are declared;
external economic contract (contract) and shipping documents for these goods;
the documents provided together with the customs declaration which shall include all documentary information on the characteristics of goods determining for its classification. For example, the passport of product, the instruction of the user, pictures (from reverse side make sure personal number seal of the official of PTO with reference to the corresponding registration number of the customs declaration), drawings, specifications and other documents or any other information on goods necessary for identification of goods and decision making;
the act of carrying out customs goods inspection (in case of its carrying out). At the same time to the act of carrying out customs goods inspection the data on goods established by results of customs examination according to the established task for customs examination giving the chance unambiguously to identify it (appearance shall be entered; extent of processing; sizes; material of which the goods are made; type of packaging; marking and so forth), and information which is determining for classification of goods according to UKTVED (for example, functions of goods, its completeness, appointment, and also technical, physical, consumer and other characteristics of goods);
the act of sampling and samples of goods (the original and the copy) in the form approved by the order of the State Customs Service of Ukraine of 18.04.2005 No. 302 "About approval of form of the act of sampling and samples of goods" registered in the Ministry of Justice of Ukraine 29.04.2005 for No. 457/10737.
7. The request which arrived in OKTCK is registered in accordance with the established procedure in the magazine of registration and accounting of requests concerning classification of goods (further - the Magazine). The form of the Magazine is given in appendix 1 to this Procedure.
8. Officials of OKTCK and authorized persons of PTO can demand from the customs applicant additional documents on the characteristics of goods important for its classification according to UKTVED (for example, technical and technological documentation on goods, in particular originals or copies of materials about physical and chemical properties, the main technological production stages certified by the sender (receiver) and purposes (use) of goods and so forth).
9. Officials of OKTCK in case of need of clarification of the certain characteristics of goods determining for its classification can initiate carrying out survey of goods with indication of specific questions, including with their participation. By results of survey the relevant statement which copy is transferred to the initiator of survey is drawn up.
10. The decision is made by OKTCK based on the established characteristics of goods which are determining for classification of goods according to requirements of UKTVED.
In item 4 "Conclusion" of the Decision the description of goods and the established ten-digit commodity code according to UKTVED which shall contain in the corresponding columns GTD according to requirements of the Instruction about procedure for filling of the cargo customs declaration approved by the order of the State Customs Service of Ukraine of 09.07.97 No. 307, of Ukraine registered in the Ministry of Justice 24.09.97 for No. 443/2247 are specified (with changes).
11. The decision is drawn up by means of the program and information Inspector-2006 complex in the form given in appendix 2 to this Procedure.
The decision is signed by the official of OKTCK which accepted it, with putting down of print of number stamp on it "Correctness of classification is checked", and also the chief of OKTCK (person, it replacing), or the chief of customs post (person, it replacing), or person authorized by the order of customs authority.
The decision can be made by the authorized person of PTO according to this Procedure without sending an inquiry if it does not belong to the category difficult or in case of classification of goods which are delivered one subject of foreign economic activity within one contract under one name (article) according to which the Decision of OKTCK within the last year was passed.
After execution of Decisions their electronic copies are stored in local electronic base of customs authority.
Within 24 hours after execution of Decisions their electronic copies are entered in the register of decisions of the State Customs Service of Ukraine on determination of commodity code according to UKTVED of the central database of the single automated information system of the State Customs Service of Ukraine (further - EAIS of State Customs Service).
The decision is carried to permission of PTO and is obligatory for accomplishment in case of customs clearance of goods.
12. Information in column 31 GTD "Cargo Pieces and the Description of Goods — Marking and Quantity — Numbers of Containers — Quantity and Identification Features" regarding the description of goods and column 33 GTD "Commodity code" shall correspond to information specified in item 4 "Conclusion" of the Decision, and registration number of the Decision is specified in column 44 GTD "Additional Information / the Submitted Documents/certificates and Permissions".
If OKTCK is made the Decision which is not corresponding to information declared by the customs applicant in GTD, then this GTD cannot be used for customs clearance of the classified goods.
For implementation of customs clearance of the classified goods to customs authority new GTD moves.
If in case of classification of goods of OKTCK the code of the declared goods is changed that can lead to increase in the taxation of goods and/or application to goods of additional measures of non-tariff regulation, information on change of commodity code is transferred to authorized division of customs authority for the solution of question concerning creation of the protocol on customs offense.
13. If OKTCK cannot independently resolve issue of classification of goods because of its complexity, he has the right to prepare requests concerning classification of goods for customs authority of the highest level. The request shall meet the requirements of Item 6 of this Section.
14. In case of release of goods in free circulation according to the temporary declaration in requests provision term surely is specified to customs authority of the declaration completed regularly.
15. In cases of OKTCK there are copies of the customs declaration and documents based on which the Decision was made.
16. By consideration of questions of classification of goods the customs applicant provides within 10 calendar days from the date of receipt of documents in OKTCK other additional documents necessary for classification of goods according to UKTVED, according to Item 8 of this Section.
About need of provision of additional documents the official of OKTCK on reverse side of request makes the corresponding entry, specifies date and surname and appends the signature and acquaints the customs applicant.
The term of consideration of request in OKTCK after receipt of all necessary documents shall not exceed 10 calendar days.
If the customs applicant does not file at the scheduled time additional documents or if he refused their provision, OKTCK makes the Decision based on the available documents and data (results of customs examination, expert opinions and so forth). Besides, reference information from the Internet, catalogs and so forth can be used.
Until decision making of OKTCK the customs applicant has the right to file in customs authority petition for release of goods which are declared, in free circulation in the simplified procedure using the temporary declaration.
Aggregate term of consideration of request about classification of goods shall not exceed one month.
17. OKTCK cancels the Decision made by it if:
The decision is made with violation of requirements of UKTVED;
The decision is made based on incomplete or unreliable information.
18. OKTCK can withdraw the Decision made by it if changes are made to the regulatory legal acts regulating question of classification of goods, in particular to the international basis of UKTVED.
19. For cancellation or withdrawal of the Solution of OKTCK prepares the service record for the head of customs authority with reasons for the reasons concerning need of cancellation or withdrawal of the Decision.
After consideration of the matter and imposing by the head (person, it replacing) customs authority of the resolution concerning possibility of cancellation or withdrawal of the Decision the official of OKTCK makes the following actions:
on the copy of the Decision which contains in cases of department and in the Magazine makes the entries "The Decision Is Cancelled" or "Decision Is Withdrawn" and puts down the personal signature, date of cancellation or withdrawal and number of the service record with the resolution of the head (person, it replacing) customs authority concerning possibility of cancellation or withdrawal of the Decision;
the service record instantly reports PTO about cancellation or withdrawal of the Decision with indication of right code of these goods according to requirements of UKTVED which no later than in three-day time informs on it the customs applicant;
within 24 hours after cancellation or withdrawal of the Decision according to UKTVED in local electronic base of customs authority and in the EAIS central database of State Customs Service brings date of its cancellation or withdrawal in the corresponding column of the register of decisions of the State Customs Service of Ukraine on determination of commodity code.
20. In case of cancellation of the Decision in the presence of good causes according to the decision of the head (person, it replacing) customs authority concerning officials of customs authorities office investigation (functional audit check) is made.
21. On requests of other podrazdeleniiya of customs authority of OKTCK prepares explanation concerning classification of goods in the form of the service record signed by the chief of OKTCK or person replacing it.
22. On requests of other public authorities, companies, organizations and OKTCK organizations prepares explanations concerning classification of goods in the form of the letter signed by the head of the customs authority or person replacing it.
1. If for the solution of question of classification of goods there is need for special knowledge of the different fields of science, the equipment, art criticism and so forth or for use of the special machinery and equipment, then customs body / customs post can address to customs laboratory or laboratory of other organization (organization) (further - expert division) for carrying out its researches (analyses, examination).
2. Involvement of expert divisions is performed taking into account possibility of check of necessary indicators by specialists of expert divisions:
if the weight of evidence suggests that goods move through customs border of Ukraine with violation of regulations of the Customs code of Ukraine and other normative legal acts concerning customs affairs;
in case of need of identification or laboratory verification of characteristics of the goods determining for their classification;
in case of difficult questions in case of classification of goods according to UKTVED which solution requires expert researches.
3. If for the solution of question of classification of goods there is need for involvement of expert divisions, then sampling (samples) of goods is initiated for what the letter of appeal addressed to the head of customs authority or its deputy goes. The form of the letter of appeal for receipt of permission to sampling (samples) of goods is given in appendix 3 to this Procedure.
4. Sampling (samples) of goods and creation of the act of sampling and samples of goods are carried out by the authorized person of PTO within the procedures of customs control and customs clearance according to the procedure established by normative legal acts of Ukraine.
5. For conducting examination of goods customs body / the customs post prepares request in expert division.
In request in expert division about carrying out researches (analyses, examinations) of goods necessary for its classification, shall be accurately determined: foundation of sending an inquiry, the purpose and tasks of such researches (analyses, examinations) in this connection it is necessary to conduct research (analyses, examinations), and also data on goods (structure, percentage ratio of ingredients, physical and fiziko-chemical characteristics, and so forth) which need to be established or checked in the course of the researches (analyses, examinations) of goods.
6. Delivery date of request in expert division for carrying out researches (analyses, examinations) shall not exceed four working days from the date of sampling (samples) of goods (creation of the act of sampling and samples of goods)).
7. The offers of expert podrazdeleniiya concerning classification of goods stated in expert opinions are not determining for classification of goods and have information nature.
1. The decision made by OKTCK is registered in the Magazine as follows: "KT" - *** - **** - ****", where:
"KT" - the reduced name of the Decision;
"***" - the first three figures of nine-digit code of customs authority according to the Qualifier of customs authorities and their structural divisions, specialized customs offices and organizations;
"****" - sequence number of the Decision according to numbering in the Magazine of registration of OKTCK;
"****" - the current year.
2. For the purpose of control and accomplishment of the tasks assigned to department, OKTCK creates and uses the database of Decisions.
Department director
customs value and classification
S.P.Gil's goods
to the Operating procedure of inspection department of customs value and classification of goods of regional customs, customs in case of the solution of questions of classification of goods which move through customs border of Ukraine
See Appendix 1 (3Kb In original language)
to the Operating procedure of inspection department of customs value and classification of goods of regional customs, customs in case of the solution of questions of classification of goods which move through customs border of Ukraine
Форма
ГОСУДАРСТВЕННАЯ ТАМОЖЕННАЯ СЛУЖБА УКРАИНЫ
__________________________________________________________ таможня
Отдел контроля таможенной стоимости и классификации товаров
РЕШЕНИЕ
об определении кода товара
от "___"_________________ года №КТ- _____________________________
Запрос ПТО: от "___"_______________ года №_________________
1. Перечень поданных документов:
------------------------------------------------------------------
| Название документа | Номер документа | Дата |
|-------------------------+--------------------+-----------------|
| | | |
------------------------------------------------------------------
2. Данные граф 31 и 33 ГТД (данные граф таможенной
декларации), по которым задекларирован товар:
------------------------------------------------------------------
| Описание товара (графа 31 ГТД) |Код товара (графа 33 ГТД) |
|-------------------------------------+--------------------------|
| | |
------------------------------------------------------------------
3. Документы, которыми руководствовались во время принятия
Решения: ___
__________________________________________________________________
__________________________________________________________________
Заключение:
------------------------------------------------------------------
| Описание товара (графа 31 ГТД) |Код товара (графа 33 ГТД) |
|-------------------------------------+--------------------------|
| | |
------------------------------------------------------------------
Начальник ОКТСК (другое ____________ __________________
уполномоченное лицо) (подпись) (Ф.И.О.)
Исполнитель ____________ __________________
(должность) (М.П., (Ф.И.О.)
подпись
to the Operating procedure of inspection department of customs value and classification of goods of regional customs, customs in case of the solution of questions of classification of goods which move through customs border of Ukraine
Форма
Начальнику _________________
(название
таможенного органа)
_________________
(П.І.Б.)
ПИСЬМО-ОБРАЩЕНИЕ
для получения разрешения на отбор проб (образцов) товара
Прошу Вашего разрешения _____________________________________
__________________________________________________________________
(название подразделения)
на осуществление отбора _________________________ в соответствии с
(проб/образцов)
требованиями постановления Кабинета Министров Украины _________
товара ______________________________________, который поступил на
(наименование товара)
адрес ____________________________________________________________
(фамилия, имя, отчество, наименование
__________________________________________________________________
местонождение/место проживания получателя товара)
согласно внешнеэкономическому договору (контракту)
________________________ и оформляется субъектом
(номер, дата)
внешнеэкономической деятельности/гражданином _____________________
(наименование/
__________________________________________________________________
фамилия, имя, отчество)
по таможенной декларации типа ________________ от _______________
№________________, для проведения лабораторных исследований
(анализов, экспертиз) товара _____________________________________
(название таможенной лаборатории/
__________________________________________________________________
лаборатории другого учреждения (организации)
Основание для проведения исследований (анализов, экспертиз)
товара: __________________________________________________________
__________________________________________________________________
__________________________________________________________________
__________________________________________________________________
Начальник ________________________ _________ _______________
(название подразделения) (подпись) (Ф.И.О.)
Исполнитель _______________________
(подпись, Ф.И.О.)
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The document ceased to be valid according to the Order of the Ministry of Finance of Ukraine of May 30, 2012 No. 650