RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of May 21, 2012 No. 428

About approval of the Procedure for conducting the Ukrainian classification of goods of foreign economic activity and recognition voided some resolutions of the Cabinet of Ministers of Ukraine

According to Article 68 of the Customs code of Ukraine the Cabinet of Ministers of Ukraine decides:

1. Approve the Procedure for conducting the Ukrainian classification of goods of foreign economic activity which is applied.

2. Recognize to invalid:

item 4 of the list of acts of the Cabinet of Ministers of Ukraine which become effective since the January 1, 2004 approved by the resolution of the Cabinet of Ministers of Ukraine of January 18, 2003 No. 92 (The Official Bulletin of Ukraine, 2003, No. 4, of the Art. 138).

3. This resolution becomes effective since June 1, 2012.

Approved by the Resolution of the Cabinet of Ministers of Ukraine of May 21, 2012, No. 428

Procedure for conducting the Ukrainian classification of goods of foreign economic activity

1. This Procedure determines the procedure of conducting the Ukrainian classification of goods of foreign economic activity (further UKTVED).

2. UKTVED is the commodity nomenclature of the Customs tariff of Ukraine approved by the Law of Ukraine "About the Customs tariff of Ukraine" which is used for the purposes of tariff and other types of regulation of foreign economic activity, maintaining foreign trade statistics and implementation of customs clearance of goods.

3. UKTVED is constituted on the basis of the Harmonized system of the description and the coding of goods of World Customs Organization (further - the Harmonized system) taking into account the Combined nomenclature of the European Union (further - the Combined nomenclature).

4. Functions on maintaining UKTVED are performed by State Customs Service.

5. For accomplishment of functions on maintaining UKTVED the State Customs Service has the right:

To receive 1) in accordance with the established procedure from the central executive bodies necessary information;

2) to involve specialists of the central executive bodies and scientific institutions in work on maintaining UKTVED.

5-1. For the purpose of ensuring identical application by all customs authorities of rules of classification of goods of the decision by classification of goods according to UKTVED and decisions according to binding information on questions of classification of goods are made by customs authorities taking into account approaches to classification of the separate goods according to the Combined nomenclature enshrined in the relevant acts of the right of the European Union (acquis of the EU) provided that such approaches do not contradict regulations of the International convention on the Harmonized commodity description and coding system.

The list of acts of the right of the European Union (acquis of the EU) concerning classification of separate goods according to the Combined nomenclature will be promulgated and staticized by State Customs Service on its official site. Shall contain such list: the name of the act of the right of the European Union (acquis of the EU), code (at the level of 8 signs) and the description of goods, specified in such act.

6. Offers concerning modification of UKTVED in connection with changes which are entered by World Customs Organization into the Harmonized system and also the European Union in the Combined nomenclature, are sent by State Customs Service to the Ministry of Finance for their study and representation of Ministry of Economics for the purpose of taking into account by preparation of offers concerning modification of the Customs tariff of Ukraine.

7. On representation of the central State Customs Service executive bodies makes the decision concerning possibility of disaggregation of goods in UKTVED at the national level (further - the decision concerning possibility of disaggregation of goods) taking into account the commonly accepted rules of classification of goods in the Harmonized system. Such disaggregation is carried out at the level of the ninth and tenth signs of the product code for the purpose of ensuring protection of national producer by taking measures on tariff and to other types of regulation of foreign economic activity and enhancement of the statistical recording.

8. The decision concerning possibility of disaggregation of goods is made based on information which is provided to State Customs Service by the central executive bodies and contains:

1) reasons for need of carrying out disaggregation of goods for UKTVED at the national level (further - disaggregation of goods);

2) commodity code which is disaggregated at the national level, according to UKTVED;

3) the text description of goods for which in UKTVED separate codes are allocated;

4) data on origin, structure, appointment, industry of use of goods and so forth;

5) the characteristic signs distinguishing goods which are disaggregated at the national level, from other similar goods.

The specifications and technical documentation on goods with measure definition on which identification of goods which are disaggregated at the national level is carried out is attached to the specified information.

9. If by State Customs Service acknowledged possible carrying out disaggregation of goods, in the decision concerning possibility of disaggregation of goods are specified:

1) commodity codes which are disaggregated at the national level, according to UKTVED;

2) the text description of goods which are disaggregated at the national level;

3) the additional note of Ukraine concerning classification of goods which are disaggregated at the national level (in case of need);

4) unit of measure and accounting of goods which are disaggregated at the national level.

10. If State Customs Service acknowledged impossible carrying out disaggregation, in the decision concerning possibility of disaggregation of goods is specified the corresponding reasons.

11. The decision concerning possibility of disaggregation of goods is carried to permission of the central executive body which initiated idea of carrying out disaggregation of goods, for preparation of offers concerning modification of the Customs tariff of Ukraine.

12. Explanations to UKTVED are developed and affirm State Customs Service taking into account changes which are made by World Customs Organization to explanations to the Harmonized system and the European Union in explanations to the Combined nomenclature. In case of need the State Customs Service develops explanations to commodity codes which are disaggregated at the national level.

13. The State Customs Service develops and approves transitional tables to UKTVED taking into account transitional tables to the Harmonized system and the Combined nomenclature.

14. Explanations and transitional tables to UKTVED will be promulgated on the official website of State Customs Service.

15. Form of the decision on determination of commodity code according to UKTVED and procedure for its acceptance by customs authorities are determined by the Ministry of Finance.

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