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CUSTOMS CODE OF UKRAINE

of March 13, 2012 No. 4495-VI

(as amended on 19-12-2019)

Section І General provisions

Chapter 1. Fundamentals of customs affairs

Article 1. The legislation of Ukraine concerning customs affairs

1. The legislation of Ukraine concerning customs affairs consists of the Constitution of Ukraine, of this Code, other laws of Ukraine regulating the questions specified in article 7 of this Code from international treaties of Ukraine which consent to be bound is provided by the Verkhovna Rada of Ukraine, and also from the regulatory legal acts published on basis and in pursuance of of this Code and other legal acts.

2. The relations connected with collection of customs payments are regulated by this Code, the Tax code of Ukraine and other laws of Ukraine on the tax matters.

3. If the international treaty of Ukraine which consent to be bound is provided by the Verkhovna Rada of Ukraine establishes other rules, than provided by this Code and other laws of Ukraine rules of the international treaty of Ukraine are applied.

Article 2. Features of entry into force of the laws of Ukraine and other regulatory legal acts concerning customs affairs

1. The laws of Ukraine concerning customs affairs, the regulatory legal acts concerning customs affairs published by the Cabinet of Ministers of Ukraine and the central executive body become effective in 45 days from the date of their official publication if another is not provided by the law or the regulatory legal act, but not earlier than day of their official publication.

2. Official publication of the law of Ukraine concerning customs affairs, the regulatory legal act concerning the customs affairs published by the Cabinet of Ministers of Ukraine, the central executive body publication of its complete text in one of the periodic printing editions determined by the legislation of Ukraine as official is considered. Day of official publication of the law of Ukraine concerning customs affairs, the regulatory legal act concerning the customs affairs published by the Cabinet of Ministers of Ukraine, the central executive body day of issue of number of that official printing publication in which the complete text of the specified law of Ukraine or the regulatory legal act is published earlier, than in other official printing publications is considered. If publication of the law of Ukraine concerning customs affairs, the regulatory legal act concerning the customs affairs published by the Cabinet of Ministers of Ukraine, the central executive body was performed by parts, day of issue of that number of the official printing publication in which earlier, than in other official printing publications, the last part of the specified law or regulatory legal act is published is considered day of its official publication.

3. The law of Ukraine or other regulatory legal act concerning customs affairs which becomes effective from the date of official publication is considered, the official publication of the specified law of Ukraine or the regulatory legal act following behind the day operating from 0 o'clock in the afternoon.

4. If for entry into force of the law of Ukraine or other regulatory legal act concerning customs affairs the certain term from the date of its official publication determined in the days is established, this term begins with 0 o'clock in the afternoon, the official publication of the specified law or the act following behind day, and comes to an end at 24 o'clock the last day of the corresponding term.

5. If day of entry into force of the law of Ukraine or other regulatory legal act concerning customs affairs is determined specific date, this law or act is considered acting from 0 o'clock the specified date.

6. Part 6 of Article 2 is excluded according to the Law of Ukraine of 07.06.2012 No. 4915-VI

Article 3. Features of application of the laws of Ukraine and other regulatory legal acts concerning customs affairs

1. When implementing customs control and customs clearance of goods, the vehicles of commercial appointment moved through customs border of Ukraine the regulations of the laws of Ukraine and other regulatory legal acts concerning customs affairs operating on the date of adoption of the customs declaration by customs authority of Ukraine are applied only.

2. If the legislation of Ukraine provides possibility of accomplishment of customs formalities without submission of the customs declaration, the regulations of the laws of Ukraine and other regulatory legal acts concerning customs affairs operating on the date of accomplishment of such formalities are applied.

3. The regulations of the laws of Ukraine mitigating or canceling responsibility of person for the customs offenses provided by this Code have retroactive effect in time, that is their regulations extend also to the offenses made before adoption of these laws. The regulations of the laws of Ukraine establishing or strengthening responsibility for such offenses have no retroactive effect in time.

4. If regulations of the laws of Ukraine or other regulatory legal acts concerning customs affairs allow ambiguous (multiple) interpretation of the rights and obligations of the companies and citizens who move goods, vehicles of commercial appointment through customs border of Ukraine or perform transactions with goods which are under customs control, or the rights and obligations of officials of customs authorities therefore there is possibility of decision making both for benefit of such companies and citizens, and for benefit of body of the income and charges, the decision shall be made for benefit of the specified companies and citizens.

Article 3-1. Features of application of the currency rates

1. For the purposes of implementation of customs formalities the official rate of currency of Ukraine to foreign currency established by the National Bank of Ukraine, the submission of the customs declaration, or day of making of customs formalities operating on 0 o'clock in the afternoon is applied to goods and vehicles of commercial appointment if they are performed without submission of the customs declaration.

Article 4. Determination of the main terms and concepts

1. In this Code the stated below terms and concepts are used in such value:

1) the authorized economic operator (further - AEO) - the company to which bodies of the income and charges provide authorization of AEO according to this Code;

1-1) currency values:

a) currency of Ukraine - bank notes in the form of banknotes, treasury notes, coins and in other forms which are in circulation and are legal means of payment in the territory of Ukraine, and also withdrawn from circulation or such which are withdrawn from it, but are subject to exchange for the bank notes which are in circulation;

b) foreign currency - foreign bank notes in the form of banknotes, treasury notes, coins which are in circulation and are legal means of payment in the territory of the corresponding foreign state, and also withdrawn from circulation or such which are withdrawn from it, but are subject to exchange for the bank notes which are in circulation;

c) the payment documents and securities (shares, bonds, coupons to them, bills of exchange (bill of exchange), debentures, letters of credit, checks, bank orders, deposit certificates, other financial and bank documents) expressed in currency of Ukraine, in foreign currency or bank metals;

d) bank metals - the gold, silver, platinum, metals of platinum group brought (affined) to the highest tests according to the international standards, in ingots and powders the having quality certificates, and also the coins made of precious metals;

2) freight of express carrier - the international express departures or the international express departures consolidated according to the single transport document which were not part of these consolidated international express departures in character, to the sizes or for other reasons, moved (sent) by express carrier through customs border of Ukraine;

3) cargo departure - goods which arrive to Ukraine to persons or go them out of limits of Ukraine, or move en route through customs area of Ukraine, except the goods belonging to citizens and moved with them in hand luggage, the accompanied and unaccompanied baggage;

4) commodity importation, vehicles on customs area of Ukraine, commodity exportation, vehicles out of limits of customs area of Ukraine - set of the actions connected with movement of goods, vehicles through customs border of Ukraine in any manner in the corresponding direction;

5) release of goods - provision by body of the income and charges of the right to use and/or the order of goods concerning which the customs clearance, according to stated purpose is performed;

5-1) visual inspection - the actions of the official of bodies of the income and charges providing money withdrawal of ensuring identification, imposed on the vehicle of commercial appointment without unloading of goods and without their unpacking, for the purpose of identification of signs of spoil of these goods;

6) free circulation - the goods circulation which is performed without restrictions from bodies of the income and charges of Ukraine;

7) citizens - physical persons: citizens of Ukraine, foreigners, stateless persons;

8) the customs applicant - person who independently performs declaring or on behalf of whom declaring is performed;

9) the declaration of customs value - the document of the established form which is filed by the customs applicant and contains data of rather customs value of goods which move through customs border of Ukraine or concerning which the customs regime changes;

9-1) No. 2530-VIII is excluded according to the Law of Ukraine of 06.09.2018.

10) permission of body of the income and charges - provision to person body of the income and charges orally, in writing (the paper or electronic document) or by putting down of print of personal number seal on accompanying documents (declarations, sheets) of the right to making of certain actions;

11) precious metals, gemstones, gemstones of organogenic education, semiprecious stones - terms are used in the value given in the Law of Ukraine "About state regulation of production, production and use of precious metals and gemstones and control of transactions with them";

12) express carrier - the carrier which with use of any kind of transport performs the accelerated transportation of the international express departures according to the single transport document (general air waybills (AWBairwaybill, MAWB - master airwaybill), CMR, bill of lading (bill of lading), etc.) and also provides acceptance, processing, presentation of such departures to bodies of the income and charges for customs control and customs clearance in places of their customs clearance and issue to receivers (return to senders);

12-1) general declaration of arrival - the notification of body of the income and charges on the goods intended for import to customs area of Ukraine, including for the purpose of transit, containing the data necessary for carrying out risk analysis for the purpose of safety and reliability;

13) measures of non-tariff regulation of foreign economic activity - not connected using customs duty to the goods moved through customs border of Ukraine, the prohibitions set according to the law and/or restrictions directed to protection of the domestic market, public order and safety, public morals for health protection and lives of people and animals, protection of the surrounding environment, consumer protection of goods which are imported into Ukraine, and also on protection of national cultural and historical heritage;

13-1) actions of official control - the phytosanitary control, veterinary health control, the state control of compliance with law about foodstuff, sterns, by-products of animal origin, health and wellbeing of animals which are carried out according to the legislation of Ukraine;

14) the customs control zone - the place determined by bodies of the income and charges at check points through frontier of Ukraine or in other places of customs area of Ukraine within which bodies of the income and charges perform customs formalities;

15) foreign goods - goods which are not Ukrainian according to Item 61 of this Article, and also goods which lost the customs status of the Ukrainian goods according to this Code;

16) container - the transport equipment (cage, the removable tank or similar means), which:

a) is fully or partially the closed reservoir intended for the room of freights in it;

b) has permanent nature and thanks to it is rather strong to serve for reusable use;

c) it is specially designed for simplification of transportation of goods by one or several modes of transport without intermediate overload;

d) it is designed so that to facilitate its overload, in particular from one mode of transport on another;

ґ) it is designed so that it could be loaded and unloaded easily;

e) at least one cubic meter has unobstructed capacity.

The term "container" turns on devices and the equipment necessary for it like container provided that they are transported together with container. Demountable bodies are equated to containers;

17) counterfeit goods:

a) the goods which are objects of violation of intellectual property rights on trademark in Ukraine on which the designation identical with the trademark protected in Ukraine concerning the same type of goods or which is similar so that it can be confused with such trademark without the permission contains;

b) the goods which are objects of violation of intellectual property rights on geographical specifying in Ukraine and containing the name or the term or are described by means of the name or the term which are protected by such geographical specifying;

c) any packaging, the label, sticker, the brochure, the maintenance instruction, guarantee or other document of this kind even if they are provided separately which are objects of violation of intellectual property rights on the trademark or geographical specifying containing designation, the name or the term identical with protected in Ukraine by trademark or geographical specifying, or similar so that they can be confused with such trademark or geographical specifying and which can be used concerning the same type of goods concerning which the trademark in Ukraine or geographical specifying is protected;

18) cultural values - the objects of material and spiritual culture having art, historical, ethnographic and scientific value and subjects to preserving, recovery and protection according to the legislation of Ukraine;

19) motor vehicles - vehicles which move by means of the engine established on them;

19-1) mechanism of "single window" - the mechanism of interaction of customs applicants, their representatives and other interested persons with bodies of the income and charges, other state bodies, organizations and the organizations authorized on implementation of allowing or control functions concerning movement of goods, vehicles of commercial appointment through customs border of Ukraine which provides possibility of single electronic submission through the single state information web portal "Edinoye Okno Dlya Mezhdunarodnoy Torgovli" of documents and/or data for the purpose of observance of requirements of the legislation concerning movement of the goods, vehicles of commercial appointment through customs border of Ukraine provided by this Code, other laws of Ukraine, international treaties of Ukraine which consent to be bound is provided by the Verkhovna Rada of Ukraine, and also regulatory legal acts published on basis and in pursuance of this Code and other laws of Ukraine;

20) the customs declaration - the statement of the established form in which-faced customs procedure which is subject to application to goods, and stipulated by the legislation data on goods, conditions and methods of their movement through customs border of Ukraine and concerning charge of the customs payments necessary for application of this procedure is specified;

21) customs procedure - the movements of goods predetermined by the purpose through customs border of Ukraine set of customs formalities and procedure for their accomplishment;

22) customs providing - the disposable number locking and sealing devices, seals, stamps, holographic tags, means of the digital signature and other means of identification used by bodies of the income and charges for display and fixing of results of customs control and customs clearance;

23) customs clearance - accomplishment of the customs formalities necessary for release of goods, vehicles of commercial appointment;

24) customs control - set of the measures performed for the purpose of ensuring compliance with regulations of this Code, the laws and other regulatory legal acts concerning customs affairs, international treaties of Ukraine signed in the procedure established by the law;

25) customs regime - complex of the interconnected precepts of law which according to stated purpose of movement of goods through customs border of Ukraine determine customs procedure concerning these goods, their legal status, conditions of the taxation also cause their use after customs clearance;

26) the customs status of goods - accessory of goods to Ukrainian or foreign;

27) customs payments:

a) customs duty;

b) the excise tax from the excise goods (products) imported on customs area of Ukraine;

c) the value added tax from the goods (products) imported to customs area of Ukraine;

28) customs rules - the procedure for movement of goods, vehicles of commercial appointment established by this Code and other acts of the legislation of Ukraine through customs border of Ukraine, presentation to their bodies of the income and charges for carrying out customs control and customs clearance, and also implementation of transactions with goods which are under customs control, or control of which is imposed on bodies of the income and charges by this Code and other laws of Ukraine;

29) customs formalities - set of the actions which are subject to accomplishment by the corresponding persons and bodies of the income and charges and also the automated system of customs clearance for the purpose of observance of requirements of the legislation of Ukraine concerning customs affairs;

30) the international transport document - the number shipping document which is the transportation agreement of each separate international express departure;

31) the international mailings - packed and drawn up according to requirements of acts of Universal Postal Union and Rules of provision of services of mail service of the letter, postcards, parcels post, special sacks with mark "M", small packets, departures with the announced value, postal parcels, the grouped mailings with the mark "Consignment", departures of the international accelerated EMS post which are accepted for transfer to limits of Ukraine are delivered to Ukraine or move through the territory of Ukraine in transit of mail service by operators;

32) the international express departures - properly the packed international departures with documents or commodity investment which are accepted, processed, transported by any kind of transport according to the international transport document for the purpose of delivery to the receiver by the accelerated method in certain time;

33) nonresidents:

a) the legal entities created according to the legislation of other states which perform the activities outside Ukraine, and also their separate divisions with the location in the territory of Ukraine which do not perform economic activity according to the legislation of Ukraine;

b) the diplomatic representations located in the territory of Ukraine, consular establishments, other official representations of foreign states and the international organizations having diplomatic privileges and immunity;

c) physical persons: the foreigners and stateless persons, citizens of Ukraine having the permanent residence outside Ukraine, including those which temporarily are in the territory of Ukraine;

34) unaccompanied baggage - goods which go their owners-citizens with execution of luggage or other carriage documents and move through customs border of Ukraine separately from these citizens;

34-1) bodies of the income and charges - the central executive body which realizes the state customs policy, customs and customs posts;

35) persons - legal entities and physical persons;

36) personal belongings - the goods new and former in the use, intended for ensuring regular daily needs of the physical person which answer the purpose of stay of the specified person respectively in Ukraine or abroad move through customs border of Ukraine in hand luggage, the accompanied and unaccompanied baggage, and are not intended for business activity, alienation or transfer to other persons;

37) carrier - person who transports goods through customs border of Ukraine and/or between bodies of the income and charges in the territory of Ukraine or is responsible for such transportations;

38) the company - any legal entity, and also the citizen entrepreneur;

38-1) piracy goods - goods which are objects of copyright violation and/or the related rights or intellectual property rights on the registered industrial design in Ukraine and which represent or contain the copies made without the consent of the owner of copyright and the related rights or the intellectual property right to industrial design or faces authorized by such owner in the country of origin.

39) the taxpayer - person on whom according to this Code, the Tax code of Ukraine and other laws of Ukraine assign obligation on customs payment;

40) the attorney - person who acts on the basis of the contracts of the order with express carrier and performs presentation of the international express departures to body of the income and charges on the location of the receiver (sender);

41) the prior notice - the advance notification of body of the income and charges on intention to import goods on customs area of Ukraine or to export them out of its limits;

42) preliminary documentary control - form of implementation of actions of official control which consists in carrying out at check points (control Items) through frontier of Ukraine by officials of bodies of the income and charges of verification of the relevant documents and data and in case of need, by results of application of automated control system for risks - visual inspection of goods, vehicles which are imported on customs area of Ukraine or are located in customs regime of transit;

43) officials of the companies - heads and other employees of the companies (residents and nonresidents) who in force constantly or the labor (office) duties which are temporarily fulfilled by them answer behind observance by the unitary enterprises of the requirements established by this Code, the laws and other regulatory legal acts of Ukraine and also international treaties of Ukraine signed in the procedure established by the law;

44) officials of representations of foreign states and the international organizations - the heads of diplomatic representations and members of diplomatic staff, officials of consular establishments, representatives of foreign states to the international organizations, officials of the international organizations accredited in Ukraine;

45) the permanent residence - the residence in the territory of any state at least one year of the citizen which has no permanent residence in the territory of other states and intends to live in the territory of this state during any term, without limiting such accommodation to particular purpose and provided that such accommodation is not consequence of accomplishment by this citizen of service duties or agreement obligations (contract);

46) objects of intellectual property right - objects of copyright and the related rights, inventions, industrial designs, trademarks, geographical instructions, plant varieties, configuration of semiconductor products;

47) the owner - person who according to the law belongs property rights on object of intellectual property right, or person who acts from his name within the conferred powers;

48) supplies:

a) the goods intended for consumption by passengers and members of crews (crews) onboard vehicles irrespective of, these goods are on sale or not;

b) the goods necessary for operation and maintenance of vehicles along the line and in Items of intermediate parking or stops (including fuels and lubricants), except spare parts and the equipment which are in vehicles at the time of arrival on customs area of Ukraine or are delivered to them during stay in this territory;

c) goods which intend for sale on carrying out to passengers and members of crews (crews) of vehicles and are in these vehicles at the time of arrival on customs area of Ukraine or are delivered to them during stay in this territory;

49) the omission of goods through customs border of Ukraine - provision by body of the income and charges to the corresponding person of permission to movement of goods through customs border of Ukraine taking into account stated purpose of such movement;

50) residents:

a) the legal entities created and performing the activities according to the legislation of Ukraine with the location on its territories, and also their separate divisions abroad which do not perform economic activity;

b) diplomatic representations, consular establishments and other official representations of Ukraine abroad which have diplomatic privileges and immunity;

c) physical persons: the citizens of Ukraine, foreigners and stateless persons having the permanent residence in Ukraine, including those which temporarily are abroad;

d) separate divisions of foreign legal entities with the location in the territory of Ukraine which perform economic activity according to the legislation of Ukraine;

ґ) the investor (operator) under the agreement on distribution of products, including permanent mission of the nonresident investor;

Repair - transactions which are performed for remedial action of goods their reductions in the working condition, recovery of resource or characteristics and do not lead 51) to change of code of these goods according to the Ukrainian classification of goods of foreign economic activity;

52) hand luggage - the goods belonging to citizens and moved through customs border of Ukraine together with these citizens or persons authorized by them without execution of luggage or other carriage documents;

53) specially made storage (hiding place) - the storage made for the purpose of illicit movement of goods through customs border of Ukraine, and also constructive reservoirs or objects equipped and adapted for this purpose which were exposed previously to dismantling, installation, etc.;

54) the vessel of foreign swimming - the Ukrainian or foreign vessel which performs international carriages of goods and/or passengers and arrives to customs area of Ukraine or is disposed out of its limits;

55) the accompanied baggage - the goods belonging to citizens and moved through customs border of Ukraine in luggage compartments of vehicles which these citizens, with execution of luggage or other carriage documents go;

56) the tariff quota - certain amount of goods within which import or export of such goods is performed at the preferential rate of customs duty or without application of customs duty;

57) goods - any mobile things, including to what the mode of motionless thing is extended by the law (except vehicles of commercial appointment) currency values, cultural values, and also the electric power which moves power lines;

57-1) goods which are suspected of violation of intellectual property rights:

a) goods with signs of copyright violation and the related rights, intellectual property rights on inventions, industrial designs, trademarks, geographical instructions, plant varieties, configuration of semiconductor products, the rights granted according to certificates of additional protection on medicines and remedies of plants;

b) the devices, products or components intended, made or adapted mainly for providing or simplification of bypass of technology, the device or component which in the regular mode of functioning warn or limit the actions which are not permitted by the owner of copyright and the related rights;

c) any form or matrix which is specially intended or adapted for production of the goods which are subject of violation of intellectual property rights;

58) vehicles - vehicles of commercial appointment, vehicles of private use, pipelines and power lines;

59) vehicles of commercial appointment - any vessel (including self-propelled and not self-propelled lash ships and barges, and also submerged hydrofoil crafts), the air-cushion vessel, the aircraft, the vehicle (motor vehicles, trail cars, semitrailer trucks) or railway vehicles of the railroad which are used in international carriages for paid transportation of persons or for paid or free industrial or commercial transportation of goods together with their regular spare parts, devices and the equipment, and also oils and fuel which contain in their regular tanks during their transportation together with vehicles of commercial appointment;

60) vehicles of private use - land vehicles of goods items 8702, of 8703, 8704 (lump to ton 3,5), 8711 according to UKTVED and trail cars to them goods item 8716 according to UKTVED, watercrafts and aircrafts which are registered in the territory of the respective country are in property or temporary use of the corresponding citizen and are imported or exported by this citizen in number of no more than one unit on each goods item only for private use, but not for industrial or commercial transportation of goods or passengers for a fee or free of charge;

61) the Ukrainian goods - goods:

a) which are completely received made) on customs area of Ukraine and which do not contain the goods imported because of limits of customs area of Ukraine. The goods which are completely received (made) on customs area of Ukraine have no customs status of the Ukrainian goods if they are received (are made) from goods which are not in free circulation on customs area of Ukraine;

b) imported on customs area of Ukraine and issued for free circulation in this territory;

c) received (made) on customs area of Ukraine only from the goods specified in the subitem "b" or from the goods specified in subitems "an" and "b" of this Item;

62) conditional release from the taxation customs payments - exemption of the added tax liability in case of goods placement in the customs regimes providing release from the taxation customs payments on condition of observance of requirements of customs regime;

62-1) unified customs receipt - the document of the established form, in the cases provided by this Code, the certifying fact of collection by body of the income and charges of money, acceptances of cash pledge, transfer to it of goods, vehicles on storage;

63) the authorized person (representative) - person who based on the agreement or properly the drawn-up order issued by the customs applicant is given the right to make the actions connected with carrying out customs formalities concerning goods, vehicles of commercial appointment on behalf of the customs applicant;

64) No. 141-IX is excluded according to the Law of Ukraine of 02.10.2019.

2. The terms "essential participation" and "final beneficial owner (controller)" in this Code are used in the values given in the Law of Ukraine "About prevention and counteraction of legalization (washing) of income gained in the criminal way, to financing of terrorism and financing of distribution of weapons of mass destruction".

Article 5. State customs policy

1. The state customs policy is system of the principles and activities of the state in the sphere of protection of customs interests and ensuring customs safety of Ukraine, regulation of foreign trade, protection of the domestic market, development of economy of Ukraine and its integration into world economy. The state customs policy is component of the state economic policy.

Article 6. Customs interests and customs safety

1. Customs interests of Ukraine are national interests of Ukraine which ensuring and realization is reached by implementation of customs affairs.

2. Customs safety is condition of security of customs interests of Ukraine.

Article 7. Customs affairs

1. The established procedures and conditions of movement of goods through customs border of Ukraine, their customs control and customs clearance, use of mechanisms of tariff and non-tariff regulation of foreign economic activity, collection of customs payments, maintaining customs statistics, exchange of customs information, conducting the Ukrainian classification of goods of foreign economic activity, implementation according to the law of the state control of non-food products in case of its import to customs area of Ukraine, prevention and counteraction to smuggling, fight against customs offenses, the organization and ensuring activities of bodies of the income and charges and other actions directed to realization of the state customs policy constitute customs affairs.

2. The customs affairs are performed with observance of the declaration forms of goods, methods of determination of customs value of goods, classification systems taken in the international practice and codings of goods and system of customs statistics, other conventional regulations and standards in the world.

3. The principles of customs affairs, in particular, legal status of bodies of the income and charges, customs area and customs border of Ukraine, the procedure of customs control and customs clearance of the goods moved through customs border of Ukraine, customs regimes and conditions of their application, prohibition and/or restriction concerning import to Ukraine, export from Ukraine and movement through the territory of Ukraine with in transit of separate types of goods, conditions and procedure for collection of customs payments, customs privileges are determined by this Code and other laws of Ukraine.

4. The direct management of implementation of customs affairs is assigned to the central executive body which realizes the state customs policy.

Article 8. Principles of implementation of customs affairs

1. The customs affairs are performed on the basis of the principles:

1) the exclusive jurisdiction of Ukraine on its customs area;

2) special powers of bodies of the income and charges of Ukraine concerning implementation of customs affairs;

3) legality and presumption of innocence;

4) single procedure for movement of goods, vehicles through customs border of Ukraine;

5) simplifications of legal trade;

6) recognitions of equality and legitimacy of interests of all subjects of managing irrespective of pattern of ownership;

7) observance of the rights and the interests of persons protected by the law;

8) promotion of respectability;

9) publicity and transparency;

10) responsibility of all participants of the relations which are governed by this Code.

Article 9. Customs area of Ukraine

1. The territory of Ukraine occupied with the land, the territorial sea, internal waters and airspace, and also the territories of free customs zones artificial islands, installations and constructions created in exclusive (sea) economic zone of Ukraine to whom the exclusive jurisdiction of Ukraine extends constitute customs area of Ukraine.

2. For the purposes of application of provisions of Sections V and IX of this Code of the territory of free customs zones are considered such which are outside the boundaries of customs area of Ukraine.

Article 10. Customs border of Ukraine

1. Borders of customs area of Ukraine are customs border of Ukraine. The customs border of Ukraine matches frontier of Ukraine, except borders of the artificial islands, installations and constructions created in exclusive (sea) economic zone of Ukraine to whom the exclusive jurisdiction of Ukraine extends. Borders of the territory of the specified islands, installations and constructions constitute customs border of Ukraine.

Article 11. Observance of requirements concerning confidentiality of information

1. Information which concerns customs affairs received by bodies of the income and charges, can be used by them only for the customs purposes and cannot be disclosed without the permission of the subject, persons or the body which provided such information, in particular, to be transferred to the third parties, including other public authorities, except the cases determined by this Code and other laws of Ukraine.

2. Information concerning the companies, citizens, and also goods, vehicles of commercial appointment moved with them through customs border of Ukraine which gathers, used and created by bodies of the income and charges, is brought in information databases and is used taking into account the restrictions provided for information with limited access. Processing of personal data of persons, data on which are received by bodies of the income and charges, is performed without the consent of such persons.

3. For disclosure of information specified in this Article, officials of bodies of the income and charges bear responsibility according to the law.

4. Provision of the depersonalized summary information for the statistical purposes, the depersonalized analytical information, information of rather general questions of work of customs, information which does not concern specific physical persons and/or legal entities and cannot be trade secret, information which concerns offenses, and also public discussion in mass media and society of problems of customs affairs is not considered disclosure.

Chapter 2. The authorized economic operator

Article 12. The status of the authorized economic operator

1. The resident company which carries out any role in the international supply chain of goods (the producer, the exporter, the importer, the customs representative, carrier, the freight forwarder, the holder of warehouse) and received authorization according to requirements of this Chapter, acquires the status of the authorized economic operator (AEO).

For the purposes of determination of role of the company in the international supply chain of goods terms are used in such value:

1) producer - the company which directly makes the goods intended for export;

2) the exporter (importer) - the company which based on prisoners it is direct or through the intermediary (the broker, the agent, the consignee and so forth) of the external economic agreements (contracts) performs export (import) of goods with movement them through customs border of Ukraine, irrespective of customs regime in which such goods are located;

3) the customs representative - the company which mediates (the customs broker, the broker, the agent, the consignee and so forth) during accomplishment of the external economic agreement (contract);

4) carrier - in the value given in this Code;

5) the freight forwarder - in the value given in the Law of Ukraine "About transport-forwarding activities";

6) the holder of warehouse - the company, in property or use of which is customs warehouse, objects of warehouse of temporary storage, objects of free customs zone.

2. Authorization of AEO can be such types:

1) about provision of the right to application of special simplifications (further - AEO-S);

2) about confirmation of safety and reliability (further - AEO-B).

The company independently chooses the authorization type provided by this part and can have authorizations of both types at the same time.

Authorization of AEO is recognized in all territory of Ukraine.

Recognition by customs administrations of foreign states of authorization of AEO received by the resident companies is performed according to international treaties of Ukraine.

3. The following criteria are applied to provision of authorization of AEO (further – criteria of AEO):

1) observance of requirements of the customs and tax legislation of Ukraine, and also lack of the facts of criminal prosecution;

2) proper system of conducting financial accounting, business and transportation documentation;

3) steady financial condition;

4) providing practical standards of competence or professional qualification of the responsible official of the company;

5) observance of standards of safety and reliability.

Authorization of AEO-S is provided on condition of confirmation of conformity of the company to the criteria determined by Items 1 - the 4th this part.

Authorization of AEO-B is provided on condition of confirmation of conformity of the company to the criteria determined by Items 1 - the 3 and 5 this part.

Authorization of AEO-S or AEO-B provided that its action is not suspended or such permission is not cancelled, is confirmation of conformity of the company to the criteria determined by the paragraph the seventh or eighth in this part respectively.

4. Authorization of AEO is provided free of charge and is effective is termless. In the cases determined by Articles 17 and 18 of this Code, action of authorization of AEO can be stopped or authorization of AEO can be cancelled.

5. The central executive body which realizes the state customs policy keeps the Unified state register of the authorized economic operators and provides its promulgation on the official website.

6. The decision on provision, refusal in provision, suspension (renewal) of action or cancellation of authorization of AEO is drawn up by the order of the central executive body realizing the state customs policy.

The central executive body which realizes the state customs policy, instantly, but not later, than the next working day from the date of decision making:

1) sends to the company with use of information technologies the copy of the relevant order electronically with imposing of the qualified digital signature;

2) enters data on provision, suspension (renewal) of action or cancellation of authorization of AEO in the single automated information system of bodies of the income and charges;

3) enters data on provision or cancellation of authorization of AEO in the Unified state register of the authorized economic operators.

7. The company which received authorization of AEO has the right to apply special simplifications and to take advantages according to the procedure and on the conditions determined by this Code.

8. After receipt of authorization of AEO-S or AEO-B the company not allow cases of discrepancy to the criteria determined by the paragraph to the seventh or eighth part three of this Article respectively. Bodies of the income and charges perform monitoring of compliance of the company to criteria of AEO.

9. The Cabinet of Ministers of Ukraine claims:

1) the application form of the company about provision of authorization of AEO;

2) form of the questionnaire of self-assessment of the company;

3) report form about results of assessment (repeated assessment) of observance of conditions of compliance by the company to criterion of AEO;

4) form of the conclusion about compliance (discrepancy) of the company to criteria of AEO;

5) the application form of the company about provision of permission to application of special simplification;

6) form of permission to application of special simplification;

7) form, description and rules of use of the national AEO logo;

8) form of the certificate of AEO;

9) procedure for carrying out by bodies of the income and charges of assessment (repeated assessment) of compliance of the company to criteria of AEO;

10) plan form, procedure for planning and carrying out by bodies income and charges of monitoring of compliance of the company to criteria of AEO;

11) procedure for maintaining the Unified state register of Authorized Economic Operators.

10. For the purposes of application of this Chapter the criteria of AEO for the corresponding type of authorization of AEO determined by the paragraph to the seventh or eighth part three of this Article are subject to assessment (repeated assessment) of compliance and monitoring of compliance of the company to criteria of AEO only.

Article 13. Special simplifications and benefits

1. The company which received authorization of AEO-S has the right according to the procedure and on the conditions determined by this Code to apply the following special simplifications:

1) general financial guarantee;

2) independent imposing of seals of special type;

3) the procedure of the simplified declaring;

4) the procedure of release on the location.

2. The company which received authorization of AEO-S takes such advantages:

1) accomplishment of customs formalities concerning goods, vehicles of commercial appointment in first-priority procedure;

2) decrease by the automated system of customs clearance of risk degree for determination of the list of customs formalities when implementing customs clearance of goods, vehicles of commercial appointment;

3) use of the lane which is specially determined (in the presence) at the check point through frontier of Ukraine for movement of automotive vehicles of commercial appointment;

4) use of the national AEO logo.

3. The company which received authorization of AEO-B has the right according to the procedure and on the conditions determined by this Code to apply special simplifications "independent imposing of seals of special type".

4. The company which received authorization of AEO-B takes such advantages:

1) receipt of the notification of body of the income and charges that the corresponding goods and vehicles of commercial appointment on the basis of analysis results of risks according to the general declaration of arrival are chosen for carrying out customs examination at the check point (control Item) through frontier of Ukraine until their movement through customs border of Ukraine;

2) accomplishment of customs formalities concerning goods, vehicles of commercial appointment in first-priority procedure;

3) decrease by the automated system of customs clearance of risk degree for determination of the list of customs formalities when implementing customs clearance of goods, vehicles of commercial appointment;

4) use of the lane which is specially determined (in the presence) at the check point through frontier of Ukraine for movement of automotive vehicles of commercial appointment;

5) use of the national AEO logo.

By results of application of risk management system if the direction of the notification, stipulated in Item 1 this part, can affect results of customs examination, officials of body of the income and charges have the right to carry out customs examination without the direction of such notification.

5. The nonresident companies have the right to take the advantages determined by this Article according to the international treaties of Ukraine providing mutual recognition of the companies to which authorization of AEO, and the companies fulfilling requirements of the legislation of the country of their registration, equivalent to requirements for provision of authorization of AEO according to this Code is provided.

Article 13-1. Permissions to application of special simplifications

1. Permissions to application of special simplifications are provided free of charge within 15 working days from the date of registration of the corresponding statement of the company which received authorization of AEO.

2. Permission to application of the special simplifications determined by Items 1 and 2 of part one of article 13 of this Code is provided by customs on the company location.

3. Permissions to application of the special simplifications determined by Items 3 and 4 of part one of article 13 of this Code are provided by customs in which zone of activities the corresponding object of AEO is located (the building, construction, the open or covered area and so forth).

4. For application of each separate special simplification determined by Items 1 and 2 of part one of article 13 of this Code separate permission is provided. For application of the special simplifications determined by Items 3 and 4 of part one of article 13 of this Code for each object of AEO (the building, construction, the open or covered area, etc.) separate permission is provided. Data on such object of AEO are specified in permission.

5. Permissions to application of special simplifications are effective is termless.

In the cases determined by this Code, permission to application of special simplification it can be suspended or permission can be cancelled.

6. AEO shall inform instantly customs to which permission to application of the corresponding special simplification, about all events and circumstances which can have influence on observance of AEO of the conditions determined by such permission is provided.

7. According to the written application AEO of condition, determined by the corresponding permission to application of special simplification, can be changed by customs to which such permission is issued. Consideration of the corresponding statement of AEO is performed by customs in time, not exceeding 10 working days from the date of registration of such statement.

8. In case of suspension of action or cancellation of authorization of AEO of permission to application of special simplification it is suspended or cancelled by the automated system of customs clearance in the automatic mode based on entered into the single automated information system of bodies of the income and charges of data on suspension of action or cancellation of authorization of AEO.

9. In case of renewal of action of authorization of AEO action of the permission suspended according to part eight of this Article is resumed the automated system of customs clearance in the automatic mode based on entered into the single automated information system of bodies of the income and charges of data on renewal of action of authorization of AEO.

10. Permission to application of special simplification is cancelled by customs to which such permission is provided if more than two times within one calendar year are allowed by AEO violations of the conditions determined by such permission.

11. The customs refuses provision of permission to application of special simplification if did not pass one year from the date of cancellation of earlier provided permission to application of such simplification.

12. The customs within one working day from the date of provision of permission to application of special simplification, entering of changes into it concerning conditions of application of such simplification or cancellation of permission according to part ten of this Article, enters data on it into the single automated information system of bodies of the income and charges.

Article 14. Conditions of compliance of the company to criteria of AEO

1. The company corresponds to the criterion determined by Item of 1 part three of article 12 of this Code in case of observance of the following conditions:

1) final beneficial owners (controllers), owners of essential participation, board members or other executive body of the company, members of the supervisory board, the head, the chief accountant, the division manager on work with customs, have authorized persons of the company, data on which are entered in accounting card of persons who when implementing the activities are participants of the relations regulated by the legislation of Ukraine concerning customs affairs, extinguished or not removed in the procedure for criminal record established by the law for making:

a) smuggling of drugs, psychotropic substances, their analogs or precursors or counterfeited medicines;

b) crimes in the sphere of economic activity;

c) crimes in the sphere of the office activities and professional activity connected with provision of public services;

2) administrative punishments for customs offense, the customs rules relating to systematic or severe violations according to this Article were not imposed on the persons of the company specified in Item 1 of this part, agents on customs clearance of other companies (customs brokers), and also officials of other companies in connection with accomplishment by them of actions, connected with implementation of customs formalities concerning goods, vehicles of commercial appointment for the benefit of such company within calendar year in which assessment of conformity of the company to this criterion is performed and any of the previous three calendar years.

For the purposes of assessment of conformity of the company to this criterion:

three and more customs offenses made by one or several persons specified in Item 1 of this part within calendar year are considered as systematic customs offenses. At the same time making by one or several of specified persons of two and more customs offenses connected with implementation of customs formalities concerning goods, vehicles of commercial appointment in case of their simultaneous movement through customs border of Ukraine within one external economic transaction is considered making of one customs offense;

customs offenses for which making administrative punishment in the form of penalty or in the form of confiscation of goods, vehicles of commercial appointment - direct objects of customs offense is imposed are considered as severe violations of customs rules if the general size of the imposed penalties and/or cost of the confiscated objects of offenses within calendar year exceeds:

a) 0,5 of percent of total invoice cost of the goods moved with the company through customs border of Ukraine for the corresponding year; or

b) the amount in the amount of, determined by the law for qualification of tax avoidance and charges as criminal offense for the corresponding year.

2. The company corresponds to the criterion determined by Item 2 parts three of article 12 of this Code in case of observance of the following conditions:

1) system of accounting of the company:

a) corresponds to fundamental accounting principles and the financial reporting in Ukraine;

b) provides fixation in chronological procedure for all economic activities that gives the chance to bodies of the income and charges to trace the fact of registration of economic activity from its origin in source accounting document and before entering of such transaction into the relevant accounting and/or reporting documents, and also to check correctness and reliability of accounting records by studying of the sequence of the fixed facts of implementation of economic activities;

c) provides possibility of allocation of data on goods with various customs status (for authorization of AEO-S);

d) provides physical and/or with use of information and telecommunication technologies access for officials of bodies of the income and charges to source accounting documents and registers of accounting and inventory accounting;

2) the organizational and regular structure of the company, procedures implemented at it concerning acceptance and accomplishment of management decisions correspond to content and scales of its activities, provide management and control of transactions with goods, and also the prevention and identification of unauthorized actions and offenses;

3) the company implements procedures for ensuring control of implementation of the measures of tariff and non-tariff regulation of foreign economic activity provided by the law;

4) the company takes all necessary measures for prevention of unauthorized and imperceptible correction of entries in source accounting documents and registers of accounting and inventory accounting;

5) the company implements procedures for ensuring proper storage, the prevention of loss and protection of accounting records, documents and information on its economic activity;

6) employees of the company shall () to inform job descriptions, manuals, etc. bodies of the income and charges on cases of violation of requirements of the tax legislation and legislation of Ukraine concerning customs affairs;

7) the company takes all necessary measures for protection of source accounting and other documents, registers of accounting and inventory accounting, information and telecommunication and computer systems against unauthorized access to them.

3. The company corresponds to the criterion determined by Item 3 parts three of article 12 of this Code in case of observance of the following conditions:

1) the company is not in the procedure of sanitation of the debtor before opening of proceeedings about bankruptcy, and also concerning such company is not open proceeedings about bankruptcy;

2) within calendar year in which assessment of conformity of the company to this criterion is carried out and the previous three calendar years the company had no tax debt on customs payment, and also has no tax debt on other taxes which do not belong to customs payments, at the time of decision making concerning compliance of the company to this criterion;

3) settlement indicators (coefficients) of solvency (financial stability) and liquidity of the company for data of the annual (intermediate) financial reporting correspond to the normative values established by the Cabinet of Ministers of Ukraine;

4) the company has no negative net assets according to the annual (intermediate) financial reporting.

If the company is registered less than three years, assessment of accomplishment of the conditions provided by this part is made from date of its registration.

4. The company corresponds to the criterion determined by item 4 of part three of article 12 of this Code in case of observance of any of the following conditions:

1) the company has experience of implementation of activities within the international supply chain of goods within calendar year in which assessment of conformity of the company to this criterion, and the previous three calendar years, and also the worker responsible for customs questions is carried out;

2) the company has the worker responsible for customs questions who has experience of practical work on the direction of implementation of customs formalities at least three years.

Except the above, for ensuring compliance of the company to this criterion:

1) the worker responsible for customs questions shall confirm the qualification according to the procedure, determined by the Cabinet of Ministers of Ukraine, including by results of successful passing of special rate on knowledge of the legislation of Ukraine concerning customs affairs;

2) on the worker responsible for customs questions, the following obligations shall be assigned, in particular, but not only:

a) interaction with bodies of the income and charges concerning compliance of the company to criteria of AEO;

b) carrying out independent control of observance by the company of compliance to criteria of AEO and observance of the conditions determined by the permissions to application of special simplifications provided to the company;

c) immediate informing bodies of the income and charges on the changes in activities of the company important for evaluating compliance including concerning loss or transfer to the other person of right to use by the corresponding object (the building, construction, the open or covered area, etc.), emergence of events and/or circumstances which can have influence on observance by the company of compliance to criteria of AEO and conditions, certain the permissions to application of special simplifications provided to the company.

5. The company corresponds to the criterion determined by Item 5 parts three of article 12 of this Code in case of observance of the following conditions:

1) the design and arrangement of objects (buildings, constructions, the open or covered areas and so forth) which are used by the company and matter for assessment of conformity, provide protection against illegal penetration on such objects;

2) are implemented by the company and procedures are carried out documented (in the form of instructions, procedures, the politician and so forth) for:

a) prevention of unauthorized access to objects (buildings, constructions, the open or covered areas and so forth) which are used by the company and matter for assessment of conformity;

b) identifications and preventions of unauthorized actions with goods, vehicles of commercial appointment which are subject or will be subject to customs control;

c) identifications of partners, and also inclusions in agreements (contracts) of the provisions concerning ensuring safety with such partners in the international supply chain of goods;

d) ensuring control of safe access to the objects (buildings, constructions, the open or covered areas) used by the company, persons rendering to the company services on contractual basis;

") checks of business qualities and respectability of candidates for the positions connected with safety and reliability of the company, and also recurring inspection of business and personal qualities of the workers holding such positions;

e) regular advanced training of the workers responsible for safety at the company;

3) the company has the worker to whom the obligation on interaction with bodies of the income and charges on safety issues and reliability is assigned.

The company corresponds to the criterion determined by Item 5 parts three of article 12 of this Code, in the presence at it the certificate on observance of standards of safety and reliability received according to international treaties of Ukraine or international standards if conditions of receipt of such certificate are equivalent to the conditions established by this part.

Article 15. Assessment of conformity of the company to criteria of AEO

1. For provision to the company of authorization of AEO by the central executive body realizing the state customs policy assessment of conformity of the company to criteria of AEO is carried out (further - assessment of conformity).

2. For receipt of authorization of AEO the company gives to the central executive body which realizes the state customs policy, the statement for provision of authorization of AEO and the questionnaire of self-assessment in the form of electronic documents on which the qualified digital signature is imposed.

3. The central executive body which realizes the state customs policy, in time, not exceeding 30 days from the date of document registration determined by part two of this Article performs their preliminary consideration by results of which makes the decision on evaluating compliance or on refusal in evaluating compliance.

In the decision on evaluating compliance are determined the official of the central executive body realizing the state customs policy, responsible for the organization and evaluating compliance, officials of the central executive body realizing the state customs policy and customs which will carry out assessment of conformity by the corresponding criteria of AEO.

The central executive body which realizes the state customs policy involves in evaluating compliance of the company to criteria of AEO of officials of customs taking into account place of registration of such company and/or the place of implementation of transactions by it with goods and locations of the objects of the company used by it and important for assessment of conformity.

The copy of the decision about evaluating compliance or about refusal in evaluating compliance goes to the company instantly, but no later than the next working day after day of its acceptance, electronically with imposing of the qualified digital signature.

4. The central executive body which realizes the state customs policy refuses to the company evaluating compliance if:

1) not all documents determined by part two of this Article are submitted or in such documents data not in full taking into account AEO chosen like authorization and role of the company in the international supply chain of goods are entered;

2) the company is not on accounting in bodies of the income and charges according to article 455 of this Code;

3) the company is in the procedure of sanitation of the debtor before opening of production in the case of bankruptcy or concerning the company proceeedings about bankruptcy are open;

4) the company is in process of the termination;

5) did not pass six months from the date of refusal in provision of authorization of AEO;

6) did not pass three years from the date of cancellation of the authorization of AEO provided to the company, except cases if such authorization of AEO is cancelled:

a) according to the statement of the company;

b) in connection with discrepancy of the company to criterion of AEO if compliance to such criterion is not required for receipt of authorization of AEO of other type concerning which the application is submitted.

In the decision on refusal in evaluating compliance the bases of such refusal with reference to legislation regulations, and also term and procedure for appeal of such decision are specified.

5. Assessment of conformity is carried out within 120 days from the date of decision making about its carrying out.

The term of evaluating compliance can be prolonged:

1) according to the statement of the company, but no more than for 30 days;

2) according to the decision of the official of the central executive body realizing the state customs policy responsible for the organization and evaluating compliance, for 30 days in case of the message the company about elimination of the revealed discrepancy to criteria of AEO before the termination of term of evaluating compliance;

3) at the time of consideration of the draft of the report on results of assessment of observance by the company of conditions of compliance to criterion of AEO according to part thirteen of this Article.

6. Assessment of conformity regarding observance of the conditions determined by parts two and the fifth article 14 of this Code is carried out with obligatory departure on the corresponding objects of the company.

7. Officials of bodies of the income and charges during evaluating compliance for clarification of the questions connected with such assessment have the right:

1) to perform verification of the data specified by the company in the questionnaire of self-assessment;

2) to get access to cash, financial and accounting records, reports, contracts, declarations, calculations, other documents and data, including available the companies in electronic form;

3) to obtain gratuitously from the company information, explanations, written references on the questions arising when evaluating compliance, the copies of documents certified by the signature of the director or person authorized by it, the electronic (scanned) copies of paper documents on which the qualified digital signature of the director or person authorized by it is imposed;

4) to get access to information, telecommunication, information and telecommunication systems and the software for conducting financial accounting, the business and transportation documentation which are used by the company;

5) to get access and to perform inspection of objects (buildings, constructions, the open or covered areas and so forth) which are used by the company and matter for assessment of conformity, with reflection of results of such survey in the relevant act;

6) to perform poll of workers and officials of the company;

7) to send inquiries to state bodies, the companies, organizations and the organizations irrespective of pattern of ownership, authorized bodies of foreign states at which disposal there is or can be information which requires confirmation;

8) to use information obtained from customs and other state bodies, the companies, organizations and the organizations irrespective of their patterns of ownership, authorized bodies of foreign states according to the legislation;

9) to use the conclusions or other documents provided by specialists or experts;

To take 10) into account the certificates on observance of standards of safety and reliability received by the company according to international treaties or international standards;

11) to have other rights provided by this Code and other laws of Ukraine.

8. Officials of bodies of the income and charges during evaluating compliance shall:

8. Officials of bodies of the income and charges during evaluating compliance shall:

1) to have the rights provided by part seven of this Article and to use information obtained during evaluating compliance is exclusive for the purpose of and the amounts necessary for evaluating compliance;

2) to observe requirements about confidentiality of information according to article 11 of this Code, to ensure safety of the documents received and constituted when evaluating compliance and not to disclose their content without the consent of the company (except cases, stipulated by the legislation);

3) to respect the rights and legitimate interests of employees of the company, to inform officials of the company on their rights and obligations during evaluating compliance;

4) immediately to notify the company on detection of discrepancy of the company to criteria of AEO;

To provide 5) upon the demand of officials of the company information concerning legislation provisions which concern questions of assessment of conformity;

6) to perform departure on objects of the company according to the schedule approved with the director or person authorized by it;

7) not to break normal working hours of the company, not to allow causing to the company of damage illegal decisions, actions or failure to act;

8) to prolong terms of submission of documents by the company and terms of evaluating compliance in the cases provided by part five of this Article;

9) to fulfill other duties provided by this Code and the laws of Ukraine.

9. Officials of the company when evaluating compliance have the right:

1) to demand from officials of bodies of the income and charges which will carry out assessment of conformity, presentations of their official IDs, and also provisions of the copy of the decision on evaluating compliance;

To provide 2) to officials of bodies of the income and charges which carry out assessment of conformity, notes, written applications, explanations and other documents, to require their consideration by officials of bodies of the income and charges in essence;

To request 3) from officials of bodies of the income and charges and to obtain from them information concerning the provisions of the legislation concerning questions of assessment of conformity;

4) to demand from officials of bodies of the income and charges which carry out assessment of conformity, inspections of data and the facts which can witness for benefit of the company;

5) to address the official of the central executive body realizing the state customs policy, responsible for the organization and evaluating compliance with the petition for prolongation of term of submission of documents, term of evaluating compliance;

6) to have other rights provided by this Code and the laws of Ukraine.

10. Officials of the company when evaluating compliance shall:

1) not to interfere with legal activities of officials of bodies of the income and charges which carry out assessment of conformity and to fulfill legal requirements of such persons;

To provide 2) according to the schedule approved with the official of the central executive body realizing the state customs policy, responsible for evaluating compliance, easy access of officials of bodies of the income and charges which carry out assessment of conformity on objects of the company and to provide conditions for accomplishment of the obligations by them;

To provide 3), in case of need, officials of bodies of the income and charges with workplace at the company, computer and other office equipment (in the presence);

4) to determine persons responsible for provision of information to officials of bodies of the income and charges which carry out assessment of conformity, no later than three working days from the date of the beginning of such assessment;

5) to carry out other obligations provided by this Code and the laws of Ukraine.

11. The company shall provide to officials of bodies of the income and charges which carry out assessment of conformity, on their requests all data and documents necessary for evaluating compliance, within 10 working days from the date of receipt of such request.

Provision on request of the official of body of the income and charges who carries out assessment of conformity of the data and/or documents containing discrepancies or do not contain all data necessary for evaluating compliance, is the basis for repeated request about provision of necessary data and/or documents.

In case of failure to provide by the company on request of the official of body of the income and charges who carries out assessment of conformity of the data or documents necessary for evaluating compliance and also preventing in implementation of actions for assessment of conformity the decision on refusal in provision of authorization of AEO is made.

12. If when evaluating compliance by the official of body of the income and charges which carried out assessment of conformity discrepancy of the company to conditions of compliance to criterion of AEO is revealed, such official in writing informs on the found discrepancy the official of the central executive body realizing the state customs policy, responsible for the organization and evaluating compliance, with indication of the detailed description of the revealed discrepancy.

The official of the central executive body realizing the state customs policy, responsible for the organization and evaluating compliance sends to the company the copy of such message in electronic form with imposing of the qualified digital signature in time, not exceeding three working days from the date of its obtaining from the official of body of the income and charges who carries out assessment of conformity.

The company has the right to eliminate the revealed discrepancy and to notify about it the official of the central executive body realizing the state customs policy, responsible for the organization and evaluating compliance before the termination of term of evaluating.

Officials of bodies of the income and charges which carry out assessment of conformity shall be convinced that the company eliminates the revealed discrepancy, in time, not exceeding 30 days from the date of receipt of the notification from the company.

13. Each official of body of the income and charges who carried out assessment of conformity constitutes the draft of the report on results of assessment of observance by the company of conditions of compliance to criterion of AEO and presents him for acquaintance to the official of the central executive body realizing the state customs policy, responsible for the organization and evaluating compliance.

If according to the draft of the report on results of assessment of observance by the company of conditions of compliance to criterion of AEO the company answers conditions of compliance to such criterion, the official of the central executive body realizing the state customs policy, responsible for the organization and evaluating compliance returns such draft of the report to the corresponding official of body of the income and charges who carried out assessment of conformity, for its signing.

If according to the draft of the report on results of assessment of observance by the company of conditions of compliance to criterion of AEO the company does not answer conditions of compliance to criterion of AEO, the official of the central executive body realizing the state customs policy, responsible for the organization and evaluating compliance sends to the company the copy of such draft of the report in electronic form with imposing of the qualified digital signature in time, not exceeding three working days from the date of its obtaining from the official of body of the income and charges who carried out 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, to submit written objections and the relevant documents to their reasons.

Officials of bodies of the income and charges shall consider the 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 of observance by the company of conditions of compliance to criterion of AEO if objections of the company are reasonable.

If the company during the term provided by the paragraph the fourth this part does not provide written objections or if by results of their consideration it is determined that such objections are unreasonable, the official of body of the income and charges who carried out assessment of conformity provides the signed report on results of assessment of observance by the company of conditions of compliance to criterion of AEO to the official of the central executive body realizing the state customs policy, responsible for the organization and evaluating compliance.

14. The official of the central executive body realizing the state customs policy, responsible for the organization and evaluating compliance on the basis of reports on the results of assessment of observance by the company of conditions of compliance to criterion of AEO reported by officials of bodies of the income and charges which carried out assessment of conformity before the termination of term of evaluating compliance constitutes the conclusion about compliance (discrepancy) of the company to criteria of AEO.

If according to the conclusion about compliance (discrepancy) of the company to criteria of AEO the company corresponds to criteria of AEO, the central executive body which realizes the state customs policy, in time, not exceeding seven working days from the date of signing of such conclusion makes the decision on provision of authorization of AEO.

If according to the conclusion about compliance (discrepancy) of the company to criteria of AEO the company does not answer at least one of criteria of AEO, the central executive body which realizes the state customs policy, in time, not exceeding seven working days from the date of signing of such conclusion makes the decision on refusal in provision of authorization of AEO.

In the decision on refusal in provision of authorization of AEO the bases of such refusal with reference to legislation regulations, and also term and procedure for appeal of such decision are specified.

15. The copy of the decision on provision of authorization of AEO or the decision on refusal in provision of authorization of AEO together with copies of the conclusion and the report with negative result of assessment of conformity of the company to the corresponding criterion of AEO goes to the company instantly, but no later than the next working day after day of its acceptance, in electronic form with imposing of the qualified digital signature.

16. According to the appeal of the company to which authorization of AEO is provided the central executive body which realizes the state customs policy issues the certificate of AEO.

The certificate of AEO is issued to the director or person authorized by it or goes to it the registered mail with the assurance of receipt.

Article 16. Monitoring and repeated assessment of conformity of the company to criteria of AEO

1. After provision to the company of authorization of AEO bodies of the income and charges perform complex of the actions providing systematic control of compliance of the company to criteria of AEO (monitoring of compliance).

2. The organization and accomplishment of actions for monitoring of compliance are assigned to customs on the location of AEO and performed according to the plan of holding actions for monitoring of compliance.

Customs in which zone of activities the corresponding objects of the company are located are involved in accomplishment of actions for monitoring of compliance.

3. During monitoring of compliance officials of bodies of the income and charges:

1) is performed by measures within the rights and obligations determined by parts seven and the eighth article 15 of this Code;

2) are generalized and analyze the data on activities of the company received:

a) during evaluating (repeated assessment) compliance and monitoring of compliance;

b) by results of documentary checks;

c) during implementation of customs formalities concerning goods, vehicles of commercial appointment of the company;

d) from databases which use bodies of the income and charges;

") from state bodies, the companies, organizations and the organizations irrespective of pattern of ownership, authorized bodies of foreign states;

e) from the company for results of the measures taken by it for ensuring compliance to criteria of AEO after suspension of action of authorization according to article 17 of this Code;

e) in response to the written request of the company concerning circumstances which can testify to discrepancy of the company to criteria of AEO.

4. Actions for monitoring of compliance are performed by bodies of the income and charges based on results of application of risk management system taking into account results of assessment (repeated assessment) of compliance and monitoring of the compliance which is carried out to previous periods and also based on information of the central executive body realizing the state customs policy.

If the company is registered less than three years, within the first year after provision of authorization of AEO during implementation of actions for monitoring of compliance the increased risk level is applied.

Data on results of monitoring of compliance are entered by the authorized officer of relevant organ of the income and charges in the single automated information system of bodies of the income and charges.

5. The company shall notify instantly with use of information technologies customs on the location relatively:

1) changes of the data specified in the statement for provision of authorization of AEO and/or the questionnaire of self-assessment of the company;

2) events and/or circumstances interfering observance of compliance to criteria of AEO, and time necessary for their elimination and ensuring compliance with compliance to criteria of AEO.

6. If by results of monitoring of compliance discrepancy of the company at least to one of criteria of AEO is revealed, the customs on AEO location instantly sends to the central executive body which realizes the state customs policy, idea of suspension of action of authorization of AEO.

If by results of monitoring of compliance the circumstances giving the grounds to consider that the company can not correspond at least to one of criteria of AEO are revealed, the customs on AEO location instantly sends to the central executive body which realizes the state customs policy, idea of carrying out repeated assessment of conformity of the company to criteria of AEO (repeated assessment of conformity).

7. Repeated assessment of conformity is carried out by the central executive body realizing the state customs policy:

1) according to the statement of the company - in case of change of the data specified in the statement for provision of authorization of AEO and/or the questionnaire of self-assessment of the company if such changes give the grounds to consider that the company can not correspond at least to one of criteria of AEO;

2) on representation of customs on AEO location about carrying out repeated assessment - if by results of monitoring of compliance the circumstances giving the grounds to consider that the company can not correspond at least to one of criteria of AEO are revealed;

3) according to the decision of the Cabinet of Ministers of Ukraine - in case of change of the legislation of Ukraine which significantly influences compliance of the company to criteria of AEO.

8. The central executive body which realizes the state customs policy, in time, not exceeding seven working days from the date of document registration determined by Item 1 or 2 of part seven of this Article makes the decision on carrying out repeated assessment of conformity with indication of the bases of its carrying out.

In case, stipulated in Item 3 parts seven of this Article, the central executive body which realizes the state customs policy makes the decision on carrying out repeated assessment of conformity in time, determined in the relevant decision of the Cabinet of Ministers of Ukraine.

In the decision on carrying out repeated assessment of conformity are determined the official of the central executive body realizing the state customs policy, responsible for the organization and carrying out repeated assessment of conformity, officials of the central executive body realizing the state customs policy and customs which will carry out repeated assessment of conformity by the corresponding criteria of AEO, and also start date of carrying out repeated assessment of conformity.

The copy of the decision on carrying out repeated assessment of conformity goes to the company instantly, but no later than the next working day after day of its acceptance, electronically with imposing of the qualified digital signature.

9. Repeated assessment of conformity is carried out by the central executive body realizing the state customs policy according to requirements of parts six - the eleventh and thirteenth article 15 of this Code.

In the cases provided by Items 1 and 2 of part seven of this Article, repeated assessment of conformity conditions of compliance to criteria of AEO are subject only, possible discrepancy to which was revealed the company or body of the income and charges by results of monitoring of compliance.

In case, stipulated in Item 3 parts seven of this Article, are subject to repeated assessment of conformity only condition of compliance to criteria of AEO on which corresponding changes of the legislation of Ukraine exerted impact.

Repeated assessment of conformity is carried out within 30 days from the date of decision making about its carrying out. During repeated assessment of conformity action of authorization of AEO does not stop.

10. If according to the conclusion about compliance (discrepancy) of the company to criteria of AEO the company corresponds to criteria of AEO, the central executive body which realizes the state customs policy sends to the company the copy of such 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 criteria of AEO the company does not answer at least one of criteria of AEO, the central executive body which realizes the state customs policy, in time, not exceeding seven working days from the date of signing of such conclusion makes the decision on suspension of authorization of AEO according to article 17 of this Code.

The copy of the decision on suspension of authorization of AEO goes to the company instantly, but no later than the next working day after day of its acceptance, together with the conclusion about compliance (discrepancy) of the company to criteria of AEO electronically with imposing of the qualified digital signature.

Article 17. Suspension of action of authorization of AEO

1. Action of authorization of AEO stops the central executive body realizing the state customs policy:

1) according to the statement of the company - in case of approach of the events and/or circumstances interfering observance of compliance to criteria of AEO;

2) on representation of customs on AEO location about suspension of action of authorization of AEO - if by results of monitoring of compliance discrepancy of the company at least to one of criteria of AEO is revealed;

3) if by results of carrying out repeated assessment of conformity the conclusion about compliance (discrepancy) to criteria of AEO according to which the company does not correspond at least to one criterion of AEO is constituted.

2. The central executive body which realizes the state customs policy, in time, not exceeding seven working days from the date of document registration determined by part one of this Article makes the decision on suspension of action of authorization of AEO with indication of the basis and term for which its action which is determined according to Items 1, 2 parts three of this Article is suspended.

3. Term of suspension of action of authorization of AEO:

1) in the case determined by Item of 1 part one of this Article corresponds to the term determined by the company in the statement, but cannot exceed 90 days;

2) in the cases determined by Items 2 and 3 of part one of this Article is constituted by 30 days.

In case of the notification the company about taking measures for ensuring compliance to criteria of AEO according to part five of this Article the term of suspension of action of authorization of AEO proceeds until decision making about renewal of action of authorization of AEO or the decision on cancellation of authorization of AEO.

4. During the term of suspension of action of authorization of AEO the company has no right to apply special simplifications and/or to take advantages, stipulated in Article the 13th of this Code.

Customs formalities concerning vehicles of commercial appointment and goods which them move the suspensions of action of authorization of AEO begun using special simplifications, stipulated in Article the 13th of this Code, and not finished prior to the beginning of term, come to the end on the terms of such special simplifications.

5. During the term of suspension of action of authorization of AEO the company has the right to take measures for ensuring compliance to criteria of AEO and in writing to notify on it the central executive body which realizes the state customs policy.

The central executive body which realizes the state customs policy, in time, not exceeding seven working days from the date of receipt of the notification provided by paragraph one of this part makes the decision on evaluating the taken measures for ensuring compliance of the company to criteria of AEO (assessment of the taken measures).

In the decision on evaluating the taken measures are determined the official of the central executive body realizing the state customs policy, responsible for the organization and evaluating the taken measures, officials of bodies of the income and charges which will carry out assessment of the taken measures, taking into account place of registration of the company and/or the place of implementation of transactions by it with goods, and also start date of such assessment.

The copy of the decision on evaluating the taken measures goes to the company instantly, but no later than the next working day after day of decision making, electronically with imposing of the qualified digital signature.

If before the expiration of suspension of action of authorization of AEO the company did not report about the measures taken for ensuring compliance to criteria of AEO, the central executive body which realizes the state customs policy makes the decision on cancellation of authorization of AEO according to article 18 of this Code.

6. Assessment of the held events is made by bodies of the income and charges according to requirements of parts six - the eleventh and thirteenth article 15 of this Code only within assessment of observance by the company of specific conditions of compliance to criteria of AEO, discrepancy to which led to suspension of action of authorization of AEO.

Assessment of the held events is made within 30 days from the date of decision making about its carrying out.

7. Each official of body of the income and charges who carried out assessment of the taken measures constitutes the draft of the report on results of assessment of observance by the company of conditions of compliance to criterion of AEO and presents him for acquaintance to the official of the central executive body realizing the state customs policy, responsible for the organization and evaluating the taken measures.

If according to the draft of the report on results of assessment of observance by the company of conditions of compliance to criterion of AEO the company answers conditions of compliance of such criterion, the official of the central executive body realizing the state customs policy, responsible for the organization and evaluating compliance returns such draft of the report to the corresponding official of body of the income and charges who carried out assessment of the taken measures, for its signing.

If according to the draft of the report on results of assessment of observance by the company of conditions of compliance to criterion of AEO the company does not answer conditions of compliance to criterion of AEO, the official of the central executive body realizing the state customs policy, responsible for the organization and evaluating the taken measures sends to the company the copy of such draft of the report in electronic form with imposing of the qualified digital signature in time, not exceeding three working days from the date of its obtaining from the official of body of the income and charges who carried out assessment of the taken measures.

The company has the right in time, not exceeding 30 days from the date of receipt of the draft of the report, to submit written objections and the relevant documents to their reasons.

Officials of bodies of the income and charges shall consider the 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 conclusion about compliance (discrepancy) of the company to criteria of AEO if objections of the company are reasonable.

If the company during the term provided by the paragraph the fourth this part does not provide written objections or if by results of their consideration it is determined that such objections are unreasonable, the official of body of the income and charges who carried out assessment of the taken measures provides the signed report on results of assessment of observance by the company of conditions of compliance to criterion of AEO to the official of the central executive body realizing the state customs policy, responsible for the organization and holding the accepted actions.

8. The official of the central executive body realizing the state customs policy, responsible for the organization and evaluating the taken measures on the basis of reports on the results of assessment of observance by the company of conditions of compliance to criterion of AEO reported by officials of bodies of the income and charges which carried out assessment of the taken measures before the termination of term of evaluating the taken measures constitutes the conclusion about compliance (discrepancy) of the company to criteria of AEO.

If according to the conclusion about compliance (discrepancy) of the company to criteria of AEO the company corresponds to criteria of AEO, the central executive body which realizes the state customs policy, in time, not exceeding seven working days from the date of signing of such conclusion makes the decision on renewal of action of authorization of AEO.

If according to the conclusion about compliance (discrepancy) of the company to criteria of AEO the company does not answer at least one of criteria of AEO, the central executive body which realizes the state customs policy, in time, not exceeding seven working days from the date of signing of such conclusion makes the decision on cancellation of authorization of AEO according to article 18 of this Code.

9. The copy of the decision on renewal of action of authorization of AEO or the decision on cancellation of authorization of AEO together with copies of the conclusion and the report with negative result of assessment of conformity of the company to the corresponding criterion of AEO goes to the company instantly, but no later than the next working day after day of adoption of such decision, in electronic form with imposing of the qualified digital signature.

Article 18. Cancellation of authorization of AEO

1. Authorization of AEO is cancelled by the central executive body realizing the state customs policy:

1) according to the statement of the company - in time, not exceeding seven working days from the date of registration of such statement;

2) if by results of check of the taken measures for ensuring compliance of the company to criteria of AEO it is determined that the company does not correspond at least to one of criteria of AEO, - in time, not exceeding seven working days from the date of the termination of the term provided by the paragraph third parts seven of article 17 of this Code, and in case of representation of written objections by the company - in time, not exceeding seven working days from the date of the end of consideration of such objections;

3) in case of failure to provide by the company before the expiration of suspension of action of authorization of AEO of the notification on the measures taken by it for ensuring compliance to criteria of AEO - the next working day after completion of term of suspension of action of authorization of AEO.

In the decision on cancellation of authorization of AEO the bases of such cancellation with reference to legislation regulations, and also term and procedure for appeal of such decision are specified.

2. After cancellation of authorization of AEO the company has no right to apply special simplifications and/or to take advantages, stipulated in Article the 13th of this Code.

Customs formalities concerning vehicles of commercial appointment and goods which them move the authorizations of AEO begun using special simplifications, stipulated in Article the 13th of this Code, and not finished before cancellation, come to the end on the terms of such special simplifications".

Chapter 3. Informing, consultation and provisional solutions concerning customs affairs

Article 19. Informing on customs rules

1. Bodies of the income and charges inform interested persons on customs rules in the procedure established by the law.

2. Bodies of the income and charges apply information technologies to simplification of access for interested persons to such information.

Article 20. Information concerning the legislation of Ukraine concerning customs affairs

1. Information concerning the legislation of Ukraine concerning customs affairs is provided in the procedure established by the law.

2. Bodies of the income and charges provide not only information which was requested by the interested person, but also any other information which concerns request if its message to the interested person is considered by customs authority expedient.

3. The compressed references of rather basic provisions of the legislation of Ukraine concerning customs affairs, including concerning privileges which are provided when moving goods through customs border of Ukraine are placed for general acquaintance in the locations of bodies of the income and charges. References are printed in Ukrainian, in official languages of the respective adjacent countries, and also in other foreign languages which are languages of the international communication.

Article 21. Consultation on questions of customs affairs

1. According to appeals of the companies and citizens moving goods, vehicles of commercial appointment through customs border of Ukraine or performing activities, control of which according to this Code is imposed on bodies of the income and charges (interested persons), bodies of the income and charges free of charge provide consultations concerning practical application of separate regulations of the legislation of Ukraine concerning customs affairs.

2. Consultations concerning practical application of separate regulations of the legislation of Ukraine concerning customs affairs are provided by customs in the location of the companies (at the place of residence or temporary stay of citizens) or the central executive body which realizes the state customs policy, in oral, written or, at the request of the interested person, electronic form in time which does not exceed 30 calendar days following behind day of receipt of the corresponding address. Consultations are in writing provided in the form of decisions of bodies of the income and charges.

3. Consultation concerning practical application of separate regulations of the legislation of Ukraine concerning customs affairs has individual nature and can be used only by person to whom such consultation is provided.

4. The central executive body which provides forming and realizes the state financial policy carries periodically out generalization of consultations concerning practical application of separate regulations of the legislation of Ukraine concerning customs affairs which concern significant amount of persons or the considerable amounts of customs payments, and approves by the orders the generalized consultations which are subject to promulgation.

5. Person acting according to consultation concerning practical application of separate regulations of the legislation of Ukraine concerning customs affairs provided in written or electronic form and also with the generalized consultation, in particular, based on the fact that further such consultations were changed or cancelled cannot be made responsible.

6. Consultation concerning practical application of separate regulations of the legislation of Ukraine concerning customs affairs can be appealed in body of the highest level according to the procedure, determined by Chapter 4 of this Code, or in court as the legal act of individual action if it, according to the interested person, contradicts regulations of the relevant act of the legislation. Recognition of such consultation by court invalid is the basis for provision of new consultation taking into account conclusions of court.

Article 22. Responsibility for violation of procedure for provision of information

1. And also for illegal refusal in provision of the relevant information, untimely provision of information and other offenses in the sphere of information relations officials of bodies of the income and charges bear the responsibility provided by the law for provision of unreliable information.

Article 23. Provisional solutions

1. According to written addresses of customs applicants or persons authorized by them bodies of the income and charges make provisional solutions concerning application of separate provisions of the legislation of Ukraine concerning customs affairs. Such decisions are passed prior to movement of goods through customs border of Ukraine.

2. The provisional solution is obligatory for accomplishment by any body of the income and charges.

3. The form of the provisional solution and procedure for its acceptance are determined by the central executive body which provides forming and realizes the state financial policy.

4. Provisional solutions can be made on questions:

1) classifications of goods (including complete objects which are delivered in disassembled state by several batches during the long period) according to UKT foreign trade activities;

2) determinations of the country of goods' origin;

3) provisions in the cases provided by this Code, permissions to goods placement in separate customs regimes.

5. The term of adoption of provisional solutions concerning classification of goods according to UKT foreign trade activities and provision of permission to goods placement in separate customs regimes constitutes 30 days from the date of receipt by body of the income and charges of the corresponding address. This term can be extended by the head of body of the income and charges or person authorized by it, but it is no more, than for 15 days about what it is reported to person who submitted the address. The provisional solution is made on determination of the country of goods' origin in time which does not exceed 150 days from the date of receipt by body of the income and charges of the corresponding address provided that the customs applicant or person authorized by it report all data on goods, necessary for adoption of such decision.

6. Effective period of the provisional solution constitutes three years from the date of its removal if the facts and conditions (including rules of determination of goods origin) on the basis of which this decision was made, remain invariable.

7. The body of the income and charges which made the provisional solution can recall him. The provisional solution is subject to response if it:

1) it was accepted based on the submitted applicant of doubtful documents presented to them to unreliable information, and/or as a result of failure to provide by the company all information necessary for adoption of the specified decision which is available for it that significantly affected nature of this decision;

2) conflicted to the legislation of Ukraine concerning customs affairs as a result of changes in the last;

3) it is accepted with violation of requirements of this Code.

8. If the provisional solution is withdrawn by body of the income and charges for the reason specified in Item of 1 part seven of this Article, the customs applicant or person authorized by it bears the responsibility for negative consequences of application of such decision provided by this Code and other laws of Ukraine from the moment of its acceptance.

9. If the provisional solution is withdrawn by body of the income and charges for the reasons specified in Items 2 and 3 of part seven of this Article, the customs applicant or person authorized by it does not bear responsibility for negative consequences of application of such decision from the moment of its acceptance and until its response.

10. The provisional solution is considered withdrawn from the date of decision making about its response. The written message on response immediately goes to the person according to whose address it was accepted.

11. In need of modification of the provisional solution such decision responds, and on its replacement is accepted new with the exclusive reference in it on the withdrawn decision and specifying of the reasons of its response. The new provisional solution not later than the next working day after its acceptance goes to the person according to whose address the withdrawn decision was made.

12. Provisional solutions, except for information which is confidential according to this Code are public and will be promulgated by the central executive body which realizes the state customs policy.

Chapter 4. Appeal of decisions, actions or divergence of bodies of the income and charges, their officials and other workers and responsibility for them

Article 24. Right to appeal

1. Each person has the right to appeal decisions, actions or divergence of bodies of the income and charges, their officials and other workers if considers that these decisions, by actions or divergence violate its rights, freedoms or interests.

2. Subject of appeal are:

1) decisions - separate acts which bodies of the income and charges or their officials make the decision on questions, stipulated by the legislation Ukraine concerning customs affairs and also grant claims, applications, petitions of specific physical persons or legal entities or refuse their satisfaction;

2) actions - the acts of officials and other employees of bodies of the income and charges connected with accomplishment by them of the obligations assigned to them according to this Code and other acts of the legislation of Ukraine;

3) divergence - failure to carry out by bodies of the income and charges, their officials and other workers of the obligations assigned to them according to this Code and other acts of the legislation of Ukraine, or rejection of decisions by them on the questions carried to their powers during the term determined by the legislation.

3. Rules of this Chapter are applied in all cases of appeal of decisions, actions or failure to act of bodies of the income and charges, their officials and other workers, except appeal of resolutions on cases on customs offense and cases when the law establishes other procedure for appeal of the specified decisions, actions or failure to act.

4. In the cases established by the law with claims or statements for protection of the rights, freedoms or interests of other persons have the right to address the Representative of the Verkhovna Rada of Ukraine for human rights, the prosecutor, public authorities, local government bodies, citizens and the companies.

5. Appeal of tax messages decisions of bodies of the income and charges is performed according to the procedure, established by the Tax code of Ukraine.

Article 25. Procedure for appeal of decisions, actions or failure to act of bodies of the income and charges, their officials and other workers to officials and in bodies of the highest level

1. Officials of the highest level concerning officials and other employees of bodies of the income and charges are heads of these bodies.

2. Bodies of the highest level are:

1) rather customs posts - customs which structural divisions are these customs posts;

2) concerning customs, specialized customs authorities, the customs organizations - the central executive body which realizes the state customs policy;

3) the Item 3) of part 2  of Article 25 is excluded according to the Law of Ukraine of 04.07.2013 No. 405-VII

3. The claim to decisions, actions or failure to act of the official or other employee of body of the income and charges (including the deputy manager) moves to the head of this body, organization.

4. The claim to decisions, actions or failure to act of the head of customs post moves in customs which structural division is this customs post.

5. The claim to decisions, actions or failure to act of the head of customs, specialized customs authority, customs organization moves in the central executive body which realizes the state customs policy.

6.  Part 6 of Article 25 is excluded according to the Law of Ukraine of 04.07.2013 No. 405-VII

7. Accomplishment of the appealed decision can be stopped completely or in certain part by the official or body which considers the claim. The official or body which consider the claim shall provide to person who made the complaint, properly the reasonable written answer in the time determined by the law. Accomplishment of the appealed tax message decision is performed according to the procedure, provided by the Tax code of Ukraine.

Article 26. Requirements to form and content of claims, terms of their representation, procedure and terms of their consideration

1. Requirements to form and content of claims of citizens, terms of their representation, procedure and terms of their consideration, and also responsibility for the illegal actions connected with representation and consideration of claims are determined by the Law of Ukraine "About the address of citizens".

2. The claim of the company shall contain all necessary details of this company and to be signed by the head of the specified company or person fulfilling its duties. If another is not provided by the law, claims of the companies are submitted and considered in the same procedure and in the same terms, as claims of citizens.

3. The claim shall contain specific information on subject of appeal and to be properly reasoned. If person in case of submission of the claim cannot provide the corresponding proofs, such evidence can be produced later, but within the term allotted by the law for consideration of the claim.

Article 27. Features of satisfaction of claims to decisions, actions or divergence of customs authorities or their officials

1. If the grievance settlement on decisions, actions or divergence of bodies of the income and charges or their officials is connected with payment of sums of money, their payment is performed at the expense of the government budget the bodies performing treasurer servicing of budgetary funds, based on the judgment, body or the official concerning grievance settlement fully or partially according to the procedure, determined by the law.

Article 28. Check of legality and justification of decisions, actions or divergence of customs authorities or their officials according to the procedure of control

1. The central executive body which realizes the state customs policy has the right according to the procedure of control of activities of subordinate bodies of the income and charges or their officials to cancel or change their illegal decisions, and also to take the measures for the facts of illegal decisions, actions or divergence of the specified bodies or persons provided by the law.

Article 29. Appeal of decisions, actions or divergence of customs authorities or their officials judicially

1. Decisions, actions or divergence of bodies of the income and charges or their officials can be appealed directly in court according to the procedure, determined by the law.

2. If decisions, actions or divergence of body of the income and charges or his official are at the same time appealed in body (official) of the highest level and in court and court opens proceeedings, consideration of the claim by body (official) of the highest level stops.

Article 30. Responsibility of bodies of the income and charges, their officials and other workers

1. Officials and other employees of bodies of the income and charges which made illegal decisions made wrongful acts or allowed divergence, including in the personal mercenary purposes or for benefit of the third parties, bear criminal, administrative, disciplinary and other liability according to the law.

2. The damage caused to persons and their property by illegal solutions, actions or divergence of bodies of the income and charges or their officials or other workers in case of accomplishment of the service (labor) duties by them is compensated by these bodies, the organizations according to the procedure, determined by the law.

Chapter 5. Information technologies and information resources for customs affairs

Article 31. Use of information, telecommunication and information and telecommunication systems and means of their providing

1. The customs affairs are performed with use of the information technologies including based on information, telecommunication and information and telecommunication systems, and means of their providing, functioning at national and/or international level.

2. Implementation of information, telecommunication and information and telecommunication systems is performed according to international standards and standards of Ukraine. During their implementation bodies of the income and charges hold consultations with all directly concerned parties.

3. On customs affairs the information, telecommunication and information and telecommunication systems and means of their providing developed, made or acquired by bodies of the income and charges can be applied.

4. The information, telecommunication and information and telecommunication systems and means of their providing developed, made or acquired by bodies of the income and charges are state-owned property and are assigned to relevant organs of the income and charges.

5. The possibility of use for implementation of customs affairs of information, telecommunication and information and telecommunication systems and means of their providing, and also procedure and conditions of their application are determined by the central executive body which provides forming and realizes the state financial policy.

6. Creation and functioning of the single automated information system of bodies of the income and charges, the automated system of customs clearance and the single state information web portal "Edinoye Okno Dlya Mezhdunarodnoy Torgovli" are provided with the central executive body which realizes the state tax and customs policy.

7. Actually development of the software for bodies of the income and charges is performed by specialized division of the central executive body which realizes the state tax and customs policy.

8. For accomplishment of the customs formalities provided by this Code the automated system of customs clearance which is part of the single automated information system of bodies of the income and charges of Ukraine is used. In case of failure of the automated system of customs clearance or the single automated information system of bodies of the income and charges customs formalities are carried out according to the procedure, determined by the central executive body which provides forming and realizes the state financial policy.

9. For the purpose of ensuring interaction between single the automated information system of bodies of the income and charges and information systems of customs applicants, customs brokers and other persons in the course of implementation of customs formalities by the central executive body realizing the state customs policy is given opportunity of use of the corresponding web services and other electronic services available through the Internet.

Article 32. Requirements concerning compliance to national standards of information, telecommunication and information and telecommunication systems and means of their providing

1. Compliance to national standards of information, telecommunication and information and telecommunication systems and means of their providing proves to be true according to the legislation.

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