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CUSTOMS CODE OF UKRAINE

of March 13, 2012 No. 4495-VI

(as amended on 20-12-2023)

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 customs authority, 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 customs authorities 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, 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 transport (transportation) document (the air freight bill (Air Waybill), the automobile freight bill (CMR), the bill of lading (Bill of Lading) and so forth) 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 customs authority 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 the customs authorities 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 customs authorities 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.

9-2) dispatch - the grouped international mailings sent along with the place of the international post exchange of one country to another according to the plan of the direction of international post and/or the plan of the direction of the EMS mail for one written CN card 31, to CN 32 or the parcel CP 87 card also move through customs border of Ukraine the operator of mail service;

10) permission of customs authority - provision to person customs authority 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 in pursuance of the agreement (transactions) with the foreign operator on exchange of the international express departures performs the accelerated transportation of the international express departures with use of any kind of transport provides acceptance, processing, presentation of such departures to customs authorities for customs control and customs clearance, issue to receivers (return to senders), and also uses information, telecommunication, information and telecommunication systems for tracking of passing of the international express departures during the whole time of movement from the sender to the receiver, electronic system of accounting and storage of departures;

12-1) general declaration of arrival - the notification 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 assessment of safety and reliability, provided to customs authority in the established procedures and terms;

12-2) electronic information resources of customs authorities - the systematized information including data in electronic form, right of possession, use or the order which belongs to customs authorities according to the law and which are created, received (including from the data containing in the documents provided during implementation of customs control and customs clearance of goods, vehicles and also other documents including received according to international treaties of Ukraine) are considered, processed and are stored on material carriers and/or are displayed by means of information technologies;

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 customs authorities at check points through frontier of Ukraine or in other places of customs area of Ukraine within which customs authorities 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 the customs authorities, 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, seals, stamps, holographic tags, digital signature facilities or seals and other means of identification used by customs authorities 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 customs authorities 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 customs authorities 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 customs authorities, 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) customs authority - 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 moves goods or undertakes obligations and responsibility for movement of goods through customs border of Ukraine and/or customs area of Ukraine, in particular:

for the mixed (combined) transportation - person who uses (operates) this vehicle which directly sets in motion or transports other vehicles as the active vehicle placed on it;

for maritime or airborne transportation under the agreement of charter (chartering) of the vessel - the person signing the agreement and issuing the air freight bill (Air Waybill) or the bill of lading (Bill of Lading) for the purpose of direct transportation of goods;

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 customs authority on the location of the receiver (sender);

41) the prior notice - the advance notification of customs authority 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 customs authority 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 customs authority 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;

51-1) decisions of customs authority - the act of customs authority (the official or persons of customs authority) which concerns application of the legislation of Ukraine concerning customs affairs in specific case and which has legal consequences for the interested person or interested persons;

52-1) systems providing functioning of electronic information resources of customs authorities - set of the information (automated), electronic communication and information and communication, information and telecommunication, and/or telecommunication systems providing functioning of electronic information resources of customs authorities;

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 customs authority 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.

65) the Form 302 the document used for declaring of military equipment and other goods:

a) divisions of Armed forces of state members of the European Union, state members of the North Atlantic Treaty Organization and other states which in the procedure established by the law are allowed on the territory of Ukraine;

b) divisions of the Armed Forces of Ukraine sent under the law to other states.

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 customs authorities 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 customs authority, 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 customs authority 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 customs authority, 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 customs authority, 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 customs authority, is performed without the consent of such persons.

3. For disclosure of information specified in this Article, officials of customs authority bear responsibility according to the law.

4. Do not treat information with limited access and data of rather specific export-import transactions, consent to which promulgation is provided by the customs applicant (except cases of reference of such data to the state secret) in the form determined by the central executive body which provides forming and realizes the state financial policy, and also the data entered by customs applicants of the customs declaration according to part eight of article 257 of this Code, except for Items 2, of 4, of subitems "b", "v", "d", "є", "z" Item 5, of Items 6, 7 and 9 parts eight of the specified Article, cannot be trade secret.

5. Provision or promulgation of the depersonalized summary information for the statistical purposes, the depersonalized analytical information, the depersonalized information of rather specific export-import transactions brought by customs applicants of the customs declaration according to part eight of article 257 of this Code, except for Items 2, of 4, of subitems "b", "v", "d", "є", "z" Item 5, of Items 6, 7 and 9 parts eight of the specified Article including information which concerns customs value of goods, the depersonalized information on general questions of work of customs authority, the depersonalized information which concerns offenses, and also public discussion in mass media and society of the questions concerning customs affairs is not considered disclosure of information with limited access.

Provision and promulgation of such information are performed by the central executive body realizing the state customs policy, on a grant basis and in the form of open data in amounts which do not contradict international treaties of Ukraine which consent to be bound is provided by the Verkhovna Rada of Ukraine, and according to the procedure which is determined by the Cabinet of Ministers of Ukraine.

Chapter 2. The authorized economic operator. Simplifications and benefits

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 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 authorizations:

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. For provision of authorization of AEO the company gives to the central executive body which realizes the state customs policy, the statement for the provision of authorization of AEO and the questionnaire of self-assessment according to the procedure determined by Article 19-4 of this Code.

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 (updating), modification, cancellation or cancellations 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 no later than the next working day from the date of decision making enters data on provision, cancellation or cancellation of authorization of AEO in the Unified state register of the authorized economic operators.

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7. It is excluded according to the Law of Ukraine of 15.08.2022 No. 2510-IX

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. The customs authority performs monitoring of compliance of the company to the specified criteria.

9. The Cabinet of Ministers of Ukraine claims:

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

2) form of the certificate of AEO;

3) procedure for maintaining the Unified state register of the authorized economic operators.

According to the appeal of the company to which authorization of AEO is provided the central executive body realizing 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 the company the registered mail with the assurance of receipt.

10. It is excluded according to the Law of Ukraine of 15.08.2022 No. 2510-IX

Article 13. Simplification and benefits

1. The company has the right according to the procedure and on the conditions determined by this Code to apply such simplifications:

1) general guarantee;

2) general guarantee with reduction of the amount of providing the basic amount by 50 percent;

3) general guarantee with reduction of the amount of providing the basic amount by 70 percent;

4) release from guarantee;

5) independent imposing of seals of special type;

6) the procedure of the simplified declaring;

7) the procedure of release on the location.

2. The company has the right to apply transit simplifications, stipulated in Article 91-1 of this Code, and other simplifications provided by international treaties of Ukraine which consent to be bound is provided by the Verkhovna Rada of Ukraine, according to the procedure and on the conditions determined by such international treaties and the legislation of Ukraine concerning customs affairs.

3. 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) reduction by automated control system for risks of forms and amounts of customs control 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.

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

1) obtaining from customs authority of the notification 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) reduction by automated control system for risks of forms and amounts of customs control when implementing customs registration 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.

If by results of application of risk management system it is revealed that sending the notification, stipulated in Item 1 this part, can affect results of customs examination, officials of customs authority have the right to carry out customs examination without sending such notification.

5. For provision of authorization on simplification application the company gives to the central executive body which realizes the state customs policy, the statement for provision of authorization on application of simplification and the questionnaire of self-assessment according to the procedure, stipulated in Article 19-4 of this Code.

6. On application of each separate simplification determined by Items 1 - 6 parts one of this Article, separate authorization is provided. On application of the simplification determined by Item 7 parts one of this Article for each object of the company (the building, construction, the open or covered area and so forth) separate authorization is provided. Data on such object of the company are specified in authorization.

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

8. After receipt of authorization on simplification application the company shall adhere to the conditions determined by the corresponding authorization and also not allow cases of discrepancy to criteria and/or conditions of provision of authorization on simplification application.

9. 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 the 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.

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Article 14. Conditions of compliance of the company to criteria of provision of authorization

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 the worker responsible for customs questions specified in parts four of this Article, 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, have 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) criminal offenses in the sphere of economic activity;

c) criminal offenses 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), carriers 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:

five and more customs offenses made by one or several persons within calendar year are considered as systematic customs offenses. At the same time making by one or several 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 customs authorities 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 the different customs status (for authorizations of AEO-S, authorizations on application of the simplifications determined by items 4 - 7 parts one of article 13 of this Code, and authorizations on application of the procedure of end use of goods);

d) provides physical and/or with use of information and communication technologies access for officials of customs authority 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. customs authorities 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, the information and communication and information (automated) 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) within calendar year in which assessment of conformity of the company to the specified criterion is carried out both the previous three calendar years accounting data and the financial reporting of the company confirm that such company is in steady financial condition which gives the chance to provide the obligations of the company including connected with customs payment. The steady financial condition of the company means compliance of settlement indicators of the company to solvency ratios (financial stability) and liquidity, and also lack of negative net assets, except cases when such negative net assets can be provided.

The Cabinet of Ministers of Ukraine determines methods of providing negative net assets, solvency ratios (financial stability) and liquidity of the company, and also procedure for test of compliance of the company to the criterion determined by Item 3 parts three of article 12 of this Code including depending on authorization about which provision the application is submitted;

4) No. 2510-IX Is excluded according to the Law of Ukraine of 15.08.2022

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) No. 2510-IX Is excluded according to the Law of Ukraine of 15.08.2022

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

a) interaction with customs authorities concerning compliance of the company to criteria and/or conditions of provision of authorization;

b) carrying out independent control of observance by the company of compliance to criteria and/or conditions of provision of authorization and to the conditions determined by such authorization;

c) immediate informing customs authorities 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 and so forth), emergence of events and/or circumstances which can have influence on observance by the company of compliance to criteria and/or conditions of provision of authorization, and the conditions determined by such authorization.

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 customs authority 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.

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Article 16.

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Article 17.

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Article 18.

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Chapter 3. Decisions of customs authorities. Informing and consultation on questions of customs affairs

Article 19. General provisions concerning decisions of customs authorities

1. Customs authorities make decisions:

1) according to the statement of the company;

2) in case of accomplishment of customs formalities;

3) on cases on customs offense;

4) by consideration of claims to decisions, actions or failure to act of customs authorities;

5) in other cases, stipulated by the legislation Ukraine concerning customs affairs.

2. Decisions of customs authorities can be appealed according to Chapter 4 of this Code.

Article 19-1. Forms of decisions of customs authorities

1. Customs authorities make decisions in the form established by this Code (in writing, orally or by making of actions).

2. Written decisions are drawn up in paper or electronic form.

The decision are electronically drawn up as the separate electronic document or by entering of marks, data on the made decision into the corresponding systems providing functioning of electronic information resources of customs authorities.

Article 19-2. Types of decisions of customs authorities

1. According to the statement of the company customs authorities make the decision relatively:

1) authorizations of AEO;

2) authorizations on simplification application (including transit simplification);

3) registration of the guarantor;

4) permissions to implementation of the type of activity determined by Article 404 of this Code;

5) authorizations on application of the procedure of end use of goods;

6) binding information;

7) other decisions according to the laws of Ukraine.

Provisions of Articles 19-3 - 19-18 of this Code are applied only for the decisions determined by Items 1 - the 6th this part.

2. The decisions of customs authorities determined by Items 1 - 6 parts one of this Article, are provided free of charge and are effective is termless if other is not provided by this Code.

3. The decisions of customs authorities determined by Items 1 - 6 parts one of this Article, can be such types:

1) about consideration of the application;

2) about refusal in consideration of the application;

3) about prolongation of term of decision making;

4) about request of documents and/or information;

5) about provision of the decision;

6) about refusal in provision of the decision;

7) about modification of the decision;

8) about review of the decision;

9) about suspension of the decision;

10) about assessment of the taken measures;

11) about renewal of the decision;

12) about cancellation of the decision;

13) about cancellation of the decision;

14) about leaving of the decision without changes.

4. Customs authorities make the decisions determined by Items 1 - 4 parts three of this Article, during consideration of any applications submitted according to this Chapter.

Customs authorities make the decisions determined by Items 5 - 6 parts three of this Article, by results of consideration of the application on provision of the decision.

Customs authorities make the decisions determined by Items 7 - 14 parts three of this Article, after acceptance and on the decisions determined by Item 5 parts three of this Article.

Customs authorities do not make the decisions determined by Items 7 - 11, 14 parts three of this Article, on solutions of rather binding information.

Customs authorities, except the decisions determined by Items 1 - 14 parts three of this Article, make other decisions in cases, stipulated by the legislation Ukraine concerning customs affairs.

5. Customs authority without delay, but no later than the next working day from the date of the decision making determined by part three of this Article:

1) sends to the company in paper or electronic form information on the made decision (in the presence - such solution and the copy of the order concerning such decision if execution of the order is stipulated by the legislation Ukraine concerning customs affairs);

2) enters data on the made decision into the systems providing functioning of electronic information resources of customs authorities;

3) performs other actions determined by the legislation of Ukraine concerning customs affairs for accomplishment by customs authorities after adoption of the relevant decision.

6. In the decisions determined by Items 2 and 3, 6 - 9, 12 and 13 parts three of this Article, the bases and the reasons of adoption of such decision are specified with reference to legislation regulations, and also term and procedure for appeal of the decision.

7. In case of decision making, 12 and 13 parts three of this Article determined by Items 6, of 9,, customs authority together with the decision send to the copy of documents (in the presence) based on which the relevant decision was made.

8. The procedure for decision making by customs authority is determined by this Code and other legislation of Ukraine concerning customs affairs.

Article 19-3. Customs authority, authorized to make the decision

1. Customs authorities, authorized to make the decision, is:

1) on authorization of AEO - the central executive body realizing the state customs policy;

2) on authorization on simplification applications - the central executive body realizing the state customs policy;

3) on registration of the guarantor - the central executive body realizing the state customs policy;

4) about permission to implementation of the types of activity determined by Article 404 of this Code:

a) on implementation of customs broker activities - the central executive body realizing the state customs policy;

b) on opening and operation of duty-free shop - the central executive body which realizes the state customs policy, together with the central executive body providing realization of state policy in the sphere of protection of frontier;

c) on implementation of the types of activity determined by Items 3 - the 6th Articles 404 of this Code, - customs in which zone of activities the corresponding territories, rooms, reservoirs are located refrigerating or the freezers covered or the open areas which can be used when implementing such types of activity;

5) authorizations on application of the procedure of end use of goods - customs in which zone of activities the authorizations of transaction specified in the statement for provision with goods to which the procedure of end use of goods will be applied will be begun;

6) rather binding information - the customs authority determined by the central executive body realizing the state customs policy.

Article 19-4. Filing of application for decision making

1. For acceptance by customs authority of the decisions determined by Items 3, of 5, 7 - 9, 12 parts three of article 19-2 of this Code, the company submit to the relevant customs authority the application, and in the cases established by the legislation of Ukraine concerning customs affairs, the questionnaire of self-assessment, and also other documents, their copies and/or information necessary for decision making of customs authority.

If the company has the operating authorization for which provision compliance of the company to criterion and/or condition which observance is necessary for provision of authorization concerning which the application is submitted is confirmed, the questionnaire of self-assessment is not filled in in that part in which compliance of the company to criterion and/or condition is already confirmed.

If the company has the operating authorization for which provision compliance of the company to all criteria and/or conditions which observance is necessary for provision of authorization concerning which the application is submitted is confirmed, the questionnaire of self-assessment does not move.

2. The statement for decision making by customs authority and the questionnaire of self-assessment, other documents or their copies enclosed to the application move one of the following methods:

1) in paper form - personally or the mailing with the inventory of investment;

2) electronically - with use of the systems providing functioning of electronic information resources of customs authorities with observance of requirements of the legislation in spheres of electronic document management, electronic confidential services and information security.

3. The statement for decision making by customs authority is constituted in state language and signed by the director or person authorized by it.

4. The Cabinet of Ministers of Ukraine claims:

1) forms of statements for authorization provision;

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

3) report form about results of assessment (repeated assessment) of compliance of the company to criterion and/or condition of provision of authorization;

4) report form about results of application of the procedure of end use of goods;

5) form of the conclusion about compliance (discrepancy) of the company to criteria and/or conditions of provision of authorization;

6) forms of authorizations;

7) procedure for carrying out assessment by customs authorities (repeated assessment) of compliance of the company to criteria and/or conditions of provision of authorization;

8) plan form, procedure for planning and carrying out monitoring of compliance of the company by customs authorities to criteria and/or conditions of provision of authorization.

Article 19-5. Preliminary consideration of the statement

1. The customs authority performs preliminary consideration of the statement and the documents submitted for adoption of the decision by it for the purpose of check of observance by the company of the conditions necessary for adoption of such statement to consideration.

2. The customs authority performs preliminary consideration of the statement and the documents submitted for acceptance by it of the decision determined by Item 5 parts three of article 19-2 of this Code to the following terms:

1) on authorization of AEO - within 30 days;

2) concerning authorization on simplification application - within 15 days;

3) concerning registration of the guarantor - within 15 days;

4) about permission to implementation of the types of activity determined by Article 404 of this Code:

a) on implementation of customs broker activities - within one working day;

b) on implementation of the types of activity determined by Items 2 - the 6th Articles 404 of this Code, - within 10 days;

5) authorizations on application of the procedure of end use of goods - within 15 days;

6) rather binding information - within 15 days.

If the company has the operating authorization for which provision compliance of the company to all criteria and/or conditions which observance is necessary for provision of authorization on which the application is submitted is confirmed, the customs authority performs preliminary consideration of the statement and documents within five working days.

3. The customs authority performs preliminary consideration of the statement and the documents submitted for acceptance by it of the decisions determined by Items 3, 7 - 9, 12 parts three of article 19-2 of this Code, within five working days.

4. The current of the terms determined by parts two and third this Article begins from the date of, following behind day of registration of a statement by customs authority.

5. By results of preliminary consideration the customs authority accepts one of the following decisions:

1) about consideration of the application - if the customs authority establishes observance of the conditions necessary for adoption of the statement to consideration;

2) about refusal in consideration of the application - if the customs authority establishes non-compliance at least with one of the conditions necessary for adoption of the statement to consideration.

6. If during the term established by part two or third this Article, the customs authority did not notify on decision making, determined by part five of this Article, the application submitted for adoption of the decision by it is deemed accepted by customs authority to consideration.

7. The conditions necessary for adoption of the statement of the company to consideration, are considered not observed if:

1) the company does not stay on the registry in customs authorities according to article 455 of this Code;

2) the company is nonresident;

3) the documents determined by part one of Article 19-4 of this Code are submitted to customs authority which has no powers on their consideration and adoption of the relevant decision;

4) not all documents necessary for adoption of the decision by customs authority are submitted or in such documents data not in full taking into account type of the decision of customs authority concerning which the application is submitted are entered;

5) the statement is constituted not in the established form (in the presence of the corresponding form) or is signed by person which does not have on it powers;

6) the application is submitted for provision of authorization of AEO of the same type which was earlier provided to the company and within three years about day of filing of application is cancelled based on discrepancy of the company to criterion which respect is necessary for provision of authorization of AEO;

7) the application is submitted for provision of the same decision (except authorization of AEO) which was provided to the company earlier and within year about day of filing of application is cancelled based on non-compliance by the company with the conditions determined by the decision or discrepancy of the company to criteria and/or conditions for provision of the decision;

8) the application is submitted for provision of the same decision which was provided to the company earlier and within three years about day of filing of application is cancelled on the bases, stipulated in Article 19-18 of this Code.

8. The customs authority makes the decision on refusal in consideration of the application, the decision submitted for acceptance to them determined by Item 5 parts three of Article 19 - 2 - this Code, in the cases provided by part seven and also if:

1) concerning the company the procedure of sanitation before opening of proceeedings about bankruptcy is entered or concerning such company proceeedings about bankruptcy are open;

2) the company is in process of the termination;

3) sanctions according to the Law of Ukraine "About sanctions" are applied to the company.

Article 19-6. Terms of consideration of the application and decision making

1. The customs authority performs consideration of the application and the documents submitted for acceptance by it of the decision determined by Item 5 parts three of article 19-2 of this Code to the following terms:

1) on authorization of AEO - within 120 days;

2) concerning authorization on simplification application - within 120 days;

3) concerning registration of the guarantor - within 30 days;

4) about permission to implementation of the types of activity determined by Article 404 of this Code:

a) on implementation of customs broker activities - within three working days;

b) on implementation of the types of activity determined by Items 2 - the 6th Articles 404 of this Code, - within 20 days;

5) authorizations on application of the procedure of end use of goods - within 30 days;

6) rather binding information - within 30 days.

If the company has the operating authorization which necessary condition of provision is compliance to all criteria and/or conditions which observance is necessary for provision of authorization on which the application is submitted, the customs authority performs consideration of the application and documents within 15 days.

2. The customs authority performs consideration of the application and the documents submitted for acceptance by it of the decisions determined by Items 3, 7 - 9, 12 parts three of article 19-2 of this Code within 15 days.

3. Adoption of decisions by customs authority on its initiative is performed instantly, but no later than 30 days from the date of identification of the bases for adoption of such decisions, except the cases provided by Articles 19-9 - 19-10 of this Code.

4. The current of the terms determined by parts one and the second this Article begins from the date of adoption by customs authority of the decision on consideration of the application.

5. The decision making term determined by part one or the second this Article can be prolonged:

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

2) according to the decision of customs authority, but no more than for 30 days if other is not stipulated by the legislation Ukraine concerning customs affairs, for each of such cases:

a) sending an inquiry about provision of additional documents and/or information;

b) directions of the notification, stipulated in Article 19-9 of this Code;

c) obtaining from the company of written objections according to Article 19-9 of this Code;

d) obtaining from the company of the notification on elimination of the revealed discrepancy to criteria and/or conditions of provision of the decision;

") obtaining from the company of the message on the measures taken for ensuring compliance by the company with the conditions determined by the decision and compliance to criteria and/or conditions of provision of the decision.

6. In case, stipulated in Item 1 part five of this Article, the customs authority prolongs decision making term for the term specified in the statement of the company.

In case, stipulated in Item 2 parts five of this Article, customs authority are prolonged by the term of decision making and notifies the company on such prolongation before the expiration determined by part one or the second this Article.

The decision on prolongation of term of decision making shall contain information on the reasons and term for which decision making is extended.

7. The company which throughout the term determined by part one or the second this Article did not receive the decision of customs authority according to the statement or did not receive according to part six of this Article of information on prolongation of term of decision making, has the right to appeal of failure to act of customs authorities according to the procedure, provided by Chapter 4 of this Code.

Article 19-7. Consideration of the application

1. During consideration of the application and the documents submitted for the decision making determined by Item 5 parts three of article 19-2 of this Code, the customs authority performs check of compliance of the company to criteria and/or conditions of provision of the decision. In the cases provided by this Code, such check can be performed by evaluating compliance.

2. If the company has the operating authorization, separate criteria and/or conditions of rendering which correspond to criteria and/or conditions of authorization about which provision the application is submitted, such separate criteria and/or conditions are considered observed and for the purposes of assessment of conformity are not subject to criteria and/or conditions of provision of the decision concerning which the application is submitted, assessment.

3. Officials of customs taking into account place of registration of the company, the place of implementation of transactions by it with goods, locations of objects of the company, the location of documents of financial accounting, the business and transportation documentation which matter for consideration of the application can be involved in consideration of the application of the company.

4. During consideration of the application of the company officials of customs authorities and the company have the rights and shall fulfill duties, stipulated in Article 19-8 of this Code.

5. If in case of consideration of the application of the company by customs authority it is determined that for decision making it is necessary to receive additional documents and/or data from the applicant, the customs authority shall make the decision on request of documents and/or information.

The company shall provide to officials of the customs authorities performing consideration of the application on their requests the documents and information necessary for consideration of the application, within 30 days from the date of receipt of such request.

Provision at the request of customs authority of documents and/or information which contain discrepancies or do not contain all data necessary for decision making, is the basis for repeated request about provision of necessary documents and/or information.

6. By results of the consideration of the application given for the decision making determined by Item 5 parts three of article 19-2 of this Code, the customs authority accepts one of the following decisions:

1) about provision of the decision - if the customs authority confirms compliance of the company to criteria and/or conditions of provision of the decision;

2) about refusal in provision of the decision - if the customs authority confirms discrepancy of the company to criteria and/or conditions of provision of the decision or if during the term determined by the paragraph the second parts five of this Article, the company does not provide documents and/or information specified in request of customs authority.

7. By results of consideration of the applications, given for decision making, determined by Items 3, 7 - 9, 12 parts three of article 19-2 of this Code, customs authority during the term determined by part two of Article 19-6 of this Code make the relevant decision.

Article 19-8. The rights and obligations of officials of customs authorities and officials of the company during consideration of the application of the company, assessment of conformity and monitoring of compliance

1. Officials of customs authorities in case of consideration of the application of the company have the right:

perform verification of the data specified by the company in the statement and other documents and/or information provided for decision making of customs authority;

obtain gratuitously from the company information, explanations, written references on the questions arising during consideration of the application, the copies of documents certified by the signature of the director or person authorized by it, the electronic (scanned) copies of paper documents;

send requests in 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 requiring confirmation;

use information obtained from other state bodies, the companies, organizations and the organizations irrespective of pattern of ownership, authorized bodies of foreign states according to the legislation;

use the conclusions or other documents provided by specialists, experts;

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

When evaluating compliance and monitoring of compliance officials of customs authorities, except the rights determined by paragraphs the second - the seventh this part, also have the right:

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

get access to information, electronic communication, information and communication systems and the software for conducting financial accounting, the business and transportation documentation used by the company;

get access and perform inspection of objects (buildings, constructions, the open or covered areas, etc.) used by the company and important for assessment of conformity or monitoring of compliance with reflection of results of survey in the relevant act;

perform poll of workers and officials of the company.

2. Officials of customs authorities in case of consideration of the application of the company shall:

use information obtained from the company it is exclusive for the purpose of consideration of the application;

observe requirements of confidentiality of information according to article 11 of this Code, provide document storage, received from the company, not disclose their content without the consent of the company (except cases, stipulated by the legislation);

respect the rights and legitimate interests of employees of the company, inform officials of the company on their rights and obligations;

to instantly report to the company about detection of discrepancy of the company to criteria and/or conditions of provision of the decision;

provide information on the provisions of the legislation concerning questions of consideration of the application upon the demand of officials of the company;

prolong terms of consideration of the application of the company in cases, stipulated in Article 19-6 of this Code;

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

When evaluating compliance and monitoring of compliance officials of customs authorities, except the obligations determined by paragraphs the second - the eighth this part, also shall:

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

not break normal working hours of the company, not allow causing to the company of harm illegal decisions, actions or failure to act.

3. Officials of the company in case of consideration of the application of the company have the right:

demand from officials of the customs authorities performing consideration of the application, presentations of their official IDs;

provide to the officials of customs authorities performing consideration of the application, notes, written applications, explanations and other documents, to require their consideration by officials of customs authorities in essence;

request from officials of customs authorities and obtain from them information on the provisions of the legislation concerning questions of consideration of the application;

demand from officials of the customs authorities performing consideration of the application, verifications of data and the facts which can witness for benefit of the company;

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

4. Officials of the company in case of consideration of the application of the company shall:

not interfere with legal activities of officials of the customs authorities performing consideration of the application and fulfill legal requirements of such persons;

determine persons responsible for provision of information to the officials of customs authorities performing consideration of the application no later than three working days from the date of the beginning of such consideration;

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

When evaluating compliance and monitoring of compliance officials of the company, except the obligations determined by paragraphs the second - the fourth this part, also shall provide:

according to the schedule approved with the official of customs authority, easy access of officials of customs authorities on objects of the company and condition for accomplishment of the obligations by them;

officials of customs authorities in case of need workplace, computer and other office equipment (in the presence).

Article 19-9. The right to be heard

1. If the customs authority intends to make the decision which can have adverse effect on the rights of the interested person (adverse judgement), such person has the right to file written objections and additional documents or data.

2. For the purposes of of this Code adverse judgements are the decisions determined by Items 7, of 9, 12 and 13 parts three of article 19-2 of this Code, accepted at the initiative of customs authority, and also decisions, determined by Item 6 parts three of Article 19-2, Item 2 parts two of Article 76-4 of this Code.

3. Before adoption of the adverse judgement customs authorities send to the interested person the notification on intention to make the adverse judgement.

4. The notification on intention to make the adverse judgement shall contain:

1) information on contents of such adverse judgement and the basis on which customs authorities intend to make the decision, with reference to the relevant documents and information confirming emergence of such bases;

2) the term during which the interested person has the right to use the right to be heard;

3) information on the right of the interested person to study the documents and information specified in Item 1 of this part.

5. The notification on intention to make the adverse judgement is drawn up electronically and goes to the interested person with use of the systems providing functioning of electronic information resources of customs authorities.

6. The interested person has the right within 30 days from the date of receipt of the notification of customs authority on intention to make the adverse judgement, to file written objections and additional documents or data.

7. Officials of customs authorities shall consider the written objections provided by the interested person within 30 days from the date of receipt of such objections.

8. If by results of consideration of the provided written objections it is determined that such objections are reasonable, the official of customs authority does not make the adverse judgement.

9. If the customs authority during the term provided by part six of this Article does not receive written objections or by results of their consideration is determined that such objections are unreasonable, the official of customs authority makes the adverse judgement.

10. In case of the direction to the interested person the notification on intention to make the adverse judgement the term of adoption of the relevant decision by customs authority is prolonged for 30 days.

After obtaining from the interested person of written objections the term of decision making it can be extended by customs authority for the term necessary for review of the documents submitted by the interested person, but no more than for 30 days.

11. Customs authorities notify the interested person about the made decision within the term determined by Article 19-6 of this Code.

Article 19-10. Features of application of the right to be heard

1. The right to be heard is not applied if:

1) the adverse judgement which customs authorities intend to accept is aimed at providing execution of other decision on which application of the right to be heard, and the notification, stipulated in Article 19-9 of this Code is provided, sent to the company earlier;

2) if the adverse judgement which customs authorities intend to accept is accepted according to part six or the seventh Article 19-15 of this Code;

3) realization of the right to be heard creates threat of causing considerable harm of homeland security, life and to human health, the surrounding environment, the rights of consumers of goods;

4) the adverse judgement which customs authorities intend to accept concerns the decision according to binding information;

5) to the company it is refused adoption of the statement to consideration;

6) in case of removal of the company from accounting in customs authorities;

7) the adverse judgement is made in pursuance of the judgment;

8) the adverse judgement is made in connection with application to the company of sanctions according to the Law of Ukraine "On sanctions";

9) in other cases provided by the laws of Ukraine.

Article 19-11. Entry into force of the decision of customs authority

1. The decision of customs authority becomes effective from the date of its obtaining by the company, except the cases provided by part four of this Article.

2. Day of receipt of the decision of customs authority is:

1) in case of sending the decision electronically - date of sending the electronic message to which the decision of customs authority is sent;

2) in case of sending the decision in paper form - the date of receipt of the registered mail specified by postal service in the assurance of receipt, and in case of non receipt of the letter - the date of return to the sender of the registered mail specified by postal service.

3. The decision of customs authority becomes effective from the date of, its obtaining by the company, other than day, if:

1) other is specified in the decision or other is stipulated by the legislation Ukraine concerning customs affairs;

2) the company determined desirable day of entry into force of the decision coming after the termination of term of decision making according to Article 19-6 of this Code in the statement or the separate petition, - the decision becomes effective from the date of, specified in the statement;

3) the purpose of adoption of the decision by customs authority is prolongation of effective period of the decision made by such customs authority for limited term - the decision becomes effective from the next day after the termination of effective period of previously made decision.

4. The decision of customs authority is subject to execution by customs authorities and companies from the date of entry into force, except cases of suspension of execution of the decision of customs authority according to Article 26-4 of this Code.

Article 19-12. Monitoring of compliance

1. After provision of authorization, permission to implementation of the type of activity determined by Article 404 of this Code, registration of the guarantor, the company shall adhere to the conditions determined by the relevant decision and also not allow cases of discrepancy to criteria and/or conditions of provision of the decision.

2. The company shall notify instantly with use of information technologies customs authority, authorized to make the decision

1) change of the data specified in the statement for provision of the decision and/or documents submitted for decision making that can affect effective period and/or contents of the decision;

2) the events and/or circumstances interfering observance of the conditions determined by the decision or compliance to criteria and/or conditions of provision of the decision, and also time, necessary for their elimination and ensuring compliance to criteria and/or conditions of provision of the decision.

3. Customs authorities perform complex of the actions providing systematic control of observance by the company of the conditions determined by the decision, and compliance to criteria and/or conditions of provision of the decision (monitoring of compliance).

4. The organization and implementation of actions for monitoring of compliance are provided by customs authority, authorized to make decisions according to article 19-3 of this Code if other is not provided by the laws of Ukraine.

Can be involved in implementation of actions for monitoring of compliance:

1) customs on the company location;

2) customs in which zone of activities objects of the company are located;

3) customs in which activities zone the company performs transactions with goods;

4) customs in which activities zone the company stores documents of financial accounting, the business and transportation documentation important for monitoring of compliance.

Monitoring of compliance on registration of the guarantor is carried out taking into account features, stipulated in Clause the 316th of this Code.

Monitoring of compliance of permissions to opening and operation of duty-free shop is carried out by the central executive body realizing the state customs policy.

5. During monitoring of compliance officials of customs authorities:

1) is performed by measures within the rights and obligations determined by parts one and the second Article 19-8 of this Code;

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

a) in case of consideration of the application about provision of the decision, review of the decision and monitoring of compliance;

b) by results of documentary checks;

c) when implementing customs formalities concerning goods, vehicles of commercial appointment of the company;

d) from the databases using customs authorities;

") 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 assessment of the taken measures according to Article 19-15 - of this Code;

e) in response to the written request to the company concerning circumstances which can demonstrate non-compliance by the company with the conditions determined by the decision or about discrepancy of the company to criteria and/or conditions of provision of the decision.

6. Actions for monitoring of compliance are performed by customs authorities based on results of application of risk management system taking into account results of consideration of the application about provision of the decision and information obtained according to part two and Item 2 parts five of this Article.

If the company is registered less than three years, within the first year after provision of the decision of customs authority during implementation of monitoring of compliance the increased risk level is applied.

Data on results of monitoring of compliance are entered by the authorized officer of the relevant customs authority into the systems providing functioning of electronic information resources of customs authorities.

7. By results of monitoring of compliance customs authorities can make the decisions determined by Items 7 - 9, 12 - 14 parts three of article 19-2 of this Code.

Article 19-13. Modification of the decision of customs authority

1. The customs authority makes the decision on modification of the decision in such cases:

1) according to the statement of the company - in case of change of the data specified in the statement for provision of the decision and/or documents submitted for decision making or if such changes concern the conditions determined by the decision and if such changes do not influence compliance of the company to criteria and/or conditions of provision of the decision;

2) if by results of monitoring of compliance, the decision or assessment of the taken measures non-compliance with the conditions determined by the decision is revealed, and observance of such conditions can be provided by modification of the decision;

3) if the customs authority establishes discrepancy of the decision to requirements of the legislation of Ukraine concerning customs affairs and compliance to such requirements can be provided by modification of the decision.

2. In case, stipulated in Item 1 part one of this Article, the customs authority by results of consideration of the application about modification of the decision accepts one of the following decisions:

1) about modification of the decision;

2) about leaving of the decision without changes.

3. In the cases provided by Items 2 and 3 of part one of this Article before decision making about modification of the decision the customs authority applies rules, the provided 19-9 and 19-10 of this Code.

4. Modification of the decision is performed in time, provided by part two of Article 19-6 of this Code.

The term of modification of the decision can be prolonged in the cases determined by part five of Article 19-6 of this Code.

Article 19-14. Review of the decision of customs authority

1. The customs authority makes the decision on review of the decision in such cases:

1) according to the statement of the company - in case of change of the data specified in the statement for provision of the decision and/or documents submitted for decision making if such changes give the grounds to consider that the company can not adhere to the conditions determined by the decision, or the company can not answer criteria and/or conditions of provision of the decision;

2) if by results of monitoring of compliance it is revealed the circumstances giving the grounds to consider that the company can not adhere to the conditions determined by the decision, or the company can not answer criteria and/or conditions of provision of the decision;

3) if changes in the legislation of Ukraine influence effective period and/or contents of the decision or compliance of the company to criteria and/or conditions of provision of the decision.

2. Review of the decision is performed by carrying out repeated assessment of conformity of the company to criteria and/or conditions of provision of the decision.

3. Review of the decision is performed by customs authority according to requirements of parts three - the fifth Article 19-7 of this Code.

4. In the cases provided by Items 1 and 2 of part one of this Article, only the conditions determined by the decision, criteria and/or conditions of provision of the decision which possible non-compliance or discrepancy to which was revealed the company or customs authority by results of monitoring of compliance are subject to revision.

In case, stipulated in Item 3 parts one of this Article, are subject to revision only criteria and/or conditions of rendering the decision on which the corresponding circumstances or corresponding changes in the legislation of Ukraine had influence.

5. During review of the decision action the decision does not stop.

6. Review of the decision is performed within 30 days from the date of adoption by customs authority of the decision on review of the decision.

7. By results of review the customs authority makes decisions one of the following decisions:

1) about leaving of the decision without change - if the customs authority confirms observance by the company of the conditions determined by the decision and/or compliance of the company to criteria and/or conditions of provision of the decision;

2) about modification of the decision - if the customs authority confirms non-compliance by the company with the conditions determined by the decision, and observance of such conditions can be provided by modification of the decision;

3) about suspension of the decision - if by results of review of the decision non-compliance by the company with the conditions determined by the decision or discrepancies of the company to criteria and/or conditions of provision of the decision, except cases of availability of the bases for adoption by customs authority of the decision on cancellation or cancellation of the decision is confirmed;

4) about cancellation of the decision - if the customs authority establishes the bases for adoption of such decision according to Article 19-17 of this Code;

5) about cancellation of the decision - if the customs authority establishes the bases for adoption of such decision according to Article 19-18 of this Code.

Article 19-15. Suspension of the decision of customs authority

1. The customs authority makes the decision on suspension of the decision in such cases:

1) according to the statement of the company - in case of approach of the events and/or circumstances interfering observance of the conditions determined by the decision or compliance to criteria and/or conditions of provision of the decision;

2) if by results of monitoring of compliance discrepancy of the company to criteria and/or conditions of provision of the decision, except cases of availability of the bases for adoption by customs authority of the decision on cancellation or cancellation of the decision is revealed;

3) if by results of review of the decision non-compliance by the company with the conditions determined by the decision or discrepancy of the company to criteria and/or conditions of provision of the decision, except cases of availability of the bases for adoption by customs authority of the decision on cancellation or cancellation of the decision is confirmed.

2. In the cases provided by Items 2 and 3 of part one of this Article before decision making about suspension of the decision the customs authority applies the rules provided by Articles 19-9 and 19-10 of this Code.

3. During the term of suspension of the decision the company has the right to take measures for ensuring compliance by the company with the conditions determined by the decision with ensuring compliance of the company to criteria and/or conditions of provision of the decision and in writing to notify customs authority which made the decision on suspension of the decision on the taken measures.

The customs authority within seven working days from the date of receipt of the notification provided by paragraph one of this part makes the decision on assessment of the taken measures for ensuring compliance by the company with the conditions determined by the decision, compliance of the company to criteria and/or conditions of provision of the decision.

4. Assessment of the held events is made by customs authority according to requirements of parts three - the fifth Article 19-7 of this Code within assessment of observance by the company of the specific conditions determined by the decision, compliance of the company to criteria and/or conditions of provision of the decision which non-compliance or discrepancy to which led to decision suspension.

5. Assessment of the held events is made within 30 days from the date of adoption by customs authority of the decision on assessment of the accepted actions.

6. By results of assessment of the taken measures the customs authority accepts one of the following decisions:

1) about renewal of the decision - if the customs authority confirms observance by the company of the conditions determined by the decision and compliance of the company to criteria and/or conditions of provision of the decision;

2) about cancellation of the decision - if the customs authority confirms non-compliance by the company with the conditions determined by the decision and/or discrepancy of the company to criteria and/or conditions of provision of the decision, except cases of availability of the bases for adoption by customs authority of the decision on cancellation of the decision;

3) about modification of the decision - if the customs authority confirms non-compliance by the company with the conditions determined by the decision, and observance of such conditions can be provided by modification of the decision;

4) the decision on cancellation - if the customs authority establishes the bases for adoption of such decision according to Article 19-18 of this Code.

7. If before the expiration of suspension of the decision by customs authority are not received from the company of the message on the measures taken for ensuring compliance by the company with the conditions determined by the decision, ensuring compliance of the company to criteria and/or conditions of provision of the decision, the customs authority makes the decision on cancellation of the decision according to Article 19-17 of this Code.

Article 19-16. Term of suspension of the decision of customs authority

1. The decision of customs authority stops:

1) in the case determined by Item of 1 part one of Article 19-15 of this Code - for the term determined by the company in the statement, but no more than 90 days;

2) in the cases determined by Items 2 and 3 of part one of Article 19-15 of this Code - for 30 days.

2. The term of suspension of the decision can be prolonged:

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

2) according to the decision of customs authority, but no more than for 30 days in case of obtaining from the company of the message on taking measures for ensuring compliance by the company with the conditions determined by the decision, ensuring compliance of the company to criteria and/or conditions of provision of the decision.

In case of the notification the term of suspension of the decision is prolonged by the company about taking measures for ensuring compliance by the company with the conditions determined by the decision, ensuring compliance of the company to criteria and/or conditions of provision of the decision according to part three of Article 19-15-of this Code about day of entry into force of the decision, determined by part six of Article 19-15 of this Code.

3. During the term of suspension of the decision of customs authority the company:

1) has no right to perform the activities determined by such decision except the cases provided by this Code;

2) has no right to apply simplifications and/or to take the advantages applied based on the decision which was stopped.

The customs formalities concerning vehicles of commercial appointment and goods moved with them begun using the decision of customs authority and which are not finished prior to the beginning of the term of stop of such decision come to the end on the conditions determined by the decision taking into account the features determined by this Code.

Article 19-17. Cancellation of the decision of customs authority

1. The customs authority makes the decision on cancellation of the decision in such cases:

1) according to the statement of the company;

2) if by results of monitoring of compliance, the decision or assessment of the taken measures it is determined that:

a) the company does not stay on the registry in customs authorities according to article 455 of this Code;

b) the decision on cancellation of other authorization and/or permission which availability is necessary condition for provision of the decision became effective;

3) if before the expiration of suspension of the decision by customs authority the notification on the measures taken for ensuring compliance by the company with the conditions determined by the decision, ensuring compliance of the company to criteria and/or conditions of provision of the decision is not received from the company;

4) if by results of assessment of the taken measures non-compliance by the company with the conditions determined by the decision or discrepancy of the company to criteria and/or conditions of provision of the decision, except cases of availability of the bases for adoption by customs authority of the decision on cancellation of the decision is confirmed;

5) if the customs authority establishes discrepancy of the decision to requirements of the legislation of Ukraine concerning customs affairs and compliance to such requirements cannot be provided by modification of the decision.

2. In the cases provided by Items 2 and 5 of part one of this Article before decision making about cancellation of the decision the customs authority applies the rules provided by Articles 19-9 and 19-10 of this Code.

3. The decision of customs authority on cancellation of the decision becomes effective according to Article 19-11 of this Code.

4. The decision which is cancelled voids from the date of entry into force of the decision of customs authority on cancellation of the decision or in the cases determined by the legislation of Ukraine concerning customs affairs from other date determined by customs authority.

5. After cancellation of the decision of customs authority the company:

1) has no right to perform the activities determined by such decision except the cases determined by this Code;

2) has no right to apply simplifications and/or to take the advantages applied based on the decision which was cancelled.

The customs formalities concerning vehicles of commercial appointment and goods moved with them begun using the decision of customs authority and which are not finished before cancellation of such decision come to the end on the conditions determined by such decision taking into account the features determined by this Code.

6. In case of adoption by customs authority of the decision on cancellation of the decision according to Items 2 - 4 parts one of this Article the company has no right to receive such decision within one year from the date of decision making about cancellation.

In case of adoption by customs authority of the decision on cancellation of authorization of AEO according to Items 2 - 4 parts one of this Article the company has no right to receive authorization of AEO of the same type within three years from the date of decision making about cancellation of authorization of AEO.

7. Cancellation of the decision of customs authority on binding information is performed taking into account the features determined by Article 23 of this Code.

Article 19. Cancellation of the decision

1. The customs authority makes the decision on cancellation of the decision with set of the following conditions:

1) the decision is made based on unreliable and/or incomplete information;

2) the company knew or it owed be known that information based on which the decision is made is doubtful and/or incomplete;

3) the customs authority would make other decision if information would be reliable and/or complete.

2. Before decision making about cancellation of the decision the customs authority applies the rules provided by Articles 19-9 and 19-10 of this Code.

3. The decision of customs authority on cancellation the decision becomes effective according to Article 19-11 of this Code.

4. The decision which is cancelled is considered invalid from the date of its entry into force.

5. In case of cancellation of the decision of customs authority the company bears the responsibility for negative consequences of application of such decision provided by this Code and other laws of Ukraine from the date of its acceptance.

6. In case of cancellation of the decision of customs authority the company has no right to receive such decision within three years from the date of decision making about cancellation.

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.

Customs authorities inform interested persons on customs rules. Customs authorities apply information technologies to simplification of access for interested persons to such information.

2. Customs authorities 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 customs authorities. 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 customs authorities (interested persons), customs authorities 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 customs authorities.

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 on the official website of the central executive body realizing the state customs policy.

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 customs authorities bear the responsibility provided by the law for provision of unreliable information.

Article 23. Decision on binding information

1. According to the statement of the company customs authorities make the decision on binding information on questions:

1) classifications of goods (including the complete objects delivered in disassembled state by several batches during the long period);

2) determinations of the country of goods' origin.

2. The decision on binding information is obligatory for execution by the company according to which statement such decision is accepted, and any customs authority.

3. The decision on binding information is applied to goods which this decision concerns and concerning which customs formalities are carried out after entry into force of such decision.

4. Effective period of the decision on binding information constitutes three years from the date of its acceptance.

5. The decision on binding information cannot be changed.

6. The decision on binding information cannot be cancelled by customs authority according to the statement of the company.

7. The customs authority makes the decision on cancellation of the decision on binding information if by customs authority it is determined that:

1) the decision does not correspond to the legislation of Ukraine concerning customs affairs owing to introduction of amendments to the legislation;

2) the facts and conditions on the basis of which such decision was made changed;

3) the decision is made with violation of the law of Ukraine concerning customs affairs;

4) recommendations, explanations and other decisions made by World Customs Organization on classification of goods according to which classification of goods on which such decision is made changes are received.

8. In case, stipulated in Item 1 part seven of this Article, the decision on binding information voids from the date of entry into force of corresponding changes in the legislation of Ukraine concerning customs affairs.

9. The customs authority specifies date of loss of force of the decision on binding information in the decision on its cancellation.

10. Decisions on binding information are published by the central executive body which realizes the state customs policy, with observance of requirements to confidentiality of information.

11. The procedure for acceptance and promulgation of solutions of rather binding information is determined by the central executive body providing forming and realizing the state financial policy.

Article 23-1. Researches of tests and samples of goods during decision making about binding information

1. In cases of classification, determination of the country of goods' origin if decision making about binding information requires carrying out research (the analysis, examination) tests (samples) of such goods, the customs authority has the right to appoint such research (the analysis, examination), on condition of receipt of prior consent of the company.

2. In case of lack of consent of the company to carrying out research (the analysis, examination) tests (samples) of goods the customs authority makes the decision on binding information taking into account the documents which are available for it and/or information or makes the decision on refusal in provision of the decision on binding information.

3. The research (the analysis, examination) of tests (samples) of goods for decision making about binding information is made at the expense of the company by specialized body for questions of examination and researches of the central executive body realizing the state customs policy or other expert organization (organization).

4. The decision making term, stipulated in Item 6 parts one of Article 19-6 of this Code, is prolonged for the term of carrying out research (the analysis, examination) tests (samples) of goods.

Article 23-2. Prolongation of term of use of decisions on binding information

1. If the solution on binding information on questions of classification of goods and determination of the country of goods' origin was cancelled, according to the appeal of the company the customs authority can extend the term of its use on the conditions determined by this decision, but no more than six months from the date of cancellation of such decision.

2. Prolongation of term of use of the solution of rather binding information, provided by part one of this Article, it is applied to goods which the cancelled decision concerns and which moved (will be moved) through customs border of Ukraine under the external economic contracts (contracts) signed before date of cancellation of such decision.

3. The appeal of the company about prolongation of term of use of the solution of rather binding information moves in customs authority which cancelled such decision, no later than 15 days from the date of cancellation of such decision in time.

4. The decision on prolongation of term of use of the solution of rather binding information is made by customs authority within 15 days from the date of receipt of the appeal of the company provided by part three of this Article.

5. Prolongation of term of use of the solution of rather binding information is not applied to solutions of rather binding information on questions of determination of the country of goods' origin, exported out of limits of customs area of Ukraine.

6. The procedure for consideration of the appeal of the company about prolongation of term of use of the solution of rather binding information is determined by the central executive body providing forming and realizing the state financial policy.

Chapter 4. Appeal of decisions, actions or failure to act of customs authorities

Article 24. Right to appeal

1. Any person has the right to appeal decisions, actions or failure to act of customs authorities in customs authority of the highest level or in court if considers that such decisions, by actions or failure to act violate its rights, freedoms or interests, obstacles for their realization are created or any obligations are illegally assigned to it.

2. For the purposes of application of this Chapter:

1) appeal subject - decisions, actions or failure to act of customs authorities which are appealed;

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

3) failure to act of customs authorities - failure to carry out by officials and other employees of customs authorities 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;

4) customs authority of the highest level - the central executive body realizing the state customs policy;

5) customs authority which the appeal subject concerns, - the customs authority which made the appealed decision, made the appealed actions or allowed failure to act.

3. Provisions of this Chapter are applied in all cases of appeal by the companies or citizens of decisions, actions or failure to act of customs authorities, except cases when the law establishes other procedure for appeal of such decisions, actions or failure to act.

4. Provisions of this Chapter are not applied in cases of appeal of resolutions on cases on customs offense, tax notifications - decisions of customs authorities.

5. Appeal of resolutions on cases on customs offense is performed according to the procedure, established by Chapter 72 of this Code. Appeal of tax notifications - decisions of customs authorities is performed according to the procedure, established by the Tax code of Ukraine.

6. During appeal by citizens of decisions, actions or failure to act of customs authorities of provision of the Law of Ukraine "About addresses of citizens" are applied in the part which is not contradicting this Chapter.

7. The appellate procedure provided by this Chapter is considered pre-judicial procedure for the dispute resolution.

Article 25.

It is excluded according to the Law of Ukraine of 15.08.2022 No. 2510-IX

Article 26. Submission of the claim

1. The claim in customs authority of the highest level is submitted to one of the following methods:

1) in paper form - the courier or the mailing with the inventory of investment;

2) electronically - by means of the systems providing functioning of electronic information resources of customs authorities with imposing of the digital signature.

2. The claim is constituted in state language and signed by person who submits it, or person authorized by it.

If the claim is signed by the authorized person, the original or properly verified copy of the document certifying powers of such authorized person is attached to it.

3. The claim shall contain:

1) the name of customs authority in which the claim is submitted;

2) contact information of person who makes the complaint (surname, own name, middle name (in the presence) or the name of person, the address of the place of accommodation/stay, the location, number of the means of communication, the e-mail address), and in case of submission of the claim by the authorized person - also contact information of such authorized person;

3) information on subject of appeal and circumstances by which violation of the rights of person making the complaint is proved;

4) requirements of person making the complaint;

5) date of creation of the claim;

6) the postal address or the e-mail address to which it is necessary to direct the decision made by results of consideration of the claim;

7) the list of the documents attached to the claim.

4. Person making the complaint can attach documents and/or data which he considers necessary to the claim to provide.

If person in case of submission of the claim cannot file the relevant documents and/or information, such documents and/or information can be submitted later, but within the term of consideration of the claim, stipulated in Article 26-3 of this Code.

5. The claim which is drawn up without observance of the requirements specified in parts one - third this Article, returns to person which gave it based on the motivated decision of customs authority of the highest level no later than in 10 days from the date of its receipt.

Return of the claim does not deprive person of the right to its repeated representation in the procedure established by this Code.

The current of submission due date of the claim stops from the date of submission of the claim about day of its return to person which gave it.

Article 26-1. Submission due dates of claims

1. The complaint can be made within 30 days from the date of when person learned or owed learn about violation of the rights owing to the decision, action or failure to act of customs authority, but no later than six months from the date of decision making, making of action or failure to act.

If the last day of the term specified in paragraph one of this part is the share of day off or holiday, the first working day following day off or in the holiday is considered last afternoon of such term.

Submission due date of the claim is not considered passed if before its termination the complaint is made in organization of communication or is directed by means of electronic communications.

2. In case of the omission of submission due date of the claim such term according to the statement of person can be recovered if the customs authority of the highest level recognizes the omission reasons valid.

3. The statement for recovery of the missed submission due date of the claim and the documents confirming respectfulness of the reasons of the omission of such term (in the presence) move together with the claim.

4. The customs authority of the highest level takes cognizance of the claim if the reasons of the omission of submission due date of the claim will be recognized as valid.

5. In case of the omission person of the submission due date of the claim established by part one of this Article or if the reasons for recovery of submission due date of the claim are acknowledged disrespectful, the customs authority of the highest level leaves the claim without consideration and notifies about it person who made the complaint, and also the bases of recognition of the reasons of such omission disrespectful.

Article 26-2. The rights of person who made the complaint

1. Person who made the complaint has the right:

1) to participate in consideration of the claim personally or through the authorized person, including in the videoconference mode;

2) to submit applications, to offer explanations, to give the arguments on the questions arising during consideration of the claim, and objection against statements and arguments of other persons;

3) to provide additional documents and/or information or to insist on their request the customs authority considering the claim;

4) before decision making by results of consideration of the claim to withdraw it by the direction of the written application in the customs authority considering the claim;

5) to obtain information on consideration of the claim and to receive decisions by results of consideration of the claim;

To state 6) orally or in writing the requirement for ensuring confidentiality and nondisclosure of certain data by consideration of the claim;

7) to require indemnification if they are caused owing to violation of established procedure of consideration of claims;

8) to have other rights determined by the legislation.

Article 26-3. Consideration of claims

1. During consideration of the claim the customs authority of the highest level checks legitimacy and justification of the appealed decision of customs authority, legitimacy of committed actions or lack of the fact of failure to act of customs authority.

2. The customs authority of the highest level according to the statement of person who made the complaint involves customs authority to which the appeal subject belongs in consideration of the claim.

3. The claim is considered by customs authority of the highest level within 30 days from the date of its obtaining.

4. In need of receipt of line item concerning appeal subject from customs authority to which the appeal subject belongs the customs authority of the highest level can send to customs authority to which the subject of appeal, the copy of the claim and documents attached to it belongs (in case of their representation).

In case of receipt of the copy of the claim according to paragraph one of this part the customs authority which the appeal subject concerns shall send to customs authority of the highest level the line item and documents which are available for it concerning appeal subject within five working days from the date of receipt of the copy of the claim.

5. If by consideration of the claim it is determined that in customs authority of the highest level there are no documents and/or data important for consideration of the claim, the customs authority of the highest level has the right to send to the person who made the complaint, request with indication of documents and/or information which need to be provided.

Person who made the complaint shall provide to customs authority of the highest level on its request the documents and information necessary for consideration of the claim, within 15 days from the date of receipt of such request.

6. In case of sending an inquiry provided by part five of this Article, the term of consideration of the claim stops before provision to customs authority of the highest level of documents and/or information specified in request, but no more than for 20 days from the date of the direction of such request.

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