of May 21, 2012 No. 450
The questions connected using customs declarations
According to Articles 257, and subitem 195.1.1 of Item 195.1 of Article 195, Item 200.8 of article 200 of the Tax Code of Ukraine the Cabinet of Ministers of Ukraine decides 260 and 269 Customs codes of Ukraine:
1. Approve applied:
Regulations on customs declarations;
form of the customs declaration M-16.
2. No. 1090 is excluded according to the Resolution of the Cabinet of Ministers of Ukraine of 27.09.2022
3. Recognize invalid resolutions of the Cabinet of Ministers of Ukraine according to the list which is attached.
4. To the Ministry of Finance, other central executive bodies using the customs declarations which are drawn up by customs authorities:
provide reduction of own regulatory legal acts in compliance with this resolution and submit in accordance with the established procedure proposals concerning reduction of acts of the Cabinet of Ministers of Ukraine in compliance with it;
provide use of electronic customs declarations (electronic copies of customs declarations on paper on which the digital signature of the official of customs authority is imposed) along with customs declarations on paper.
5. This resolution becomes effective since June 1, 2012.
Prime Minister of Ukraine
N. Azarov
Approved by the Resolution of the Cabinet of Ministers of Ukraine of May 21, 2012 No. 450
General questions
1. This Provision determines requirements to registration and use of customs declarations based on which goods which move are declared (are sent) through customs border of Ukraine by the companies and citizens, or other document which according to the legislation can be used instead of the customs declaration or it replaces, and also procedure for modification of customs declarations, their cancellations and recognitions invalid, confirmations of data on commodity exportation out of limits of customs area of Ukraine.
In this Provision the terms "digital signature", "electronic seal" and "qualified certificate of open key" are used in the value given in the Law of Ukraine "About electronic identification and electronic confidential services". Other terms are used in the value given in the Customs code of Ukraine and the Law of Ukraine "About the market of electrical energy".
Forms of written declaring
2. Goods are declared by provision to customs authority:
the customs declaration in form of the single administrative document according to appendix I to the Convention on simplification of formalities in trade in goods of 1987 (further - the customs declaration in form of the single administrative document);
or customs declaration M-16;
or the written application in form according to appendix 1;
or the customs declaration for written declaration of goods which move through customs border of Ukraine citizens for the personal, family and other needs which are not connected with implementation of business activity;
or declarations of cross-border movement of currency values by physical persons;
or temporary and/or additional register international post and express departures;
or the customs declaration CN 22 or CN 23 in the form established by acts of Universal Postal Union;
or other document which according to the legislation can be used instead of the customs declaration or it replaces.
The paragraph of the eighth is excluded according to the Resolution of the Cabinet of Ministers of Ukraine of 27.09.2022 No. 1090
The paragraph the ninth is excluded according to the Resolution of the Cabinet of Ministers of Ukraine of 05.08.2020 No. 681
3. The customs declaration in form of the single administrative document for declaration of goods, moved (sent) through customs border of Ukraine customs applicants (except citizens), is filled in on:
goods which customs value exceeds the amount equivalent of 150 euros;
goods which are subject to the state export control and which movement through customs border of Ukraine according to the legislation requires provision of the corresponding permission or the conclusion;
goods which are imported on customs area of Ukraine and are subject to state registration according to the legislation;
goods which are located in customs regimes of customs warehouse of free customs zone, duty-free trade, conversion outside customs area of Ukraine and after stay in such customs regimes are located on customs area of Ukraine, conversion in other customs regimes;
goods, irrespective of their customs value, at the request of the customs applicant or person authorized by him.
In the cases determined by part twelve of Article 236 of the Customs code of Ukraine filling of the additional register international post or express departures, instead of the customs declaration in form of the single administrative document is allowed for declaration of goods.
4. Declaration of goods with use instead of the customs declaration in form of the single administrative document of other document can be performed in the cases provided by the Customs code of Ukraine and the international treaties of Ukraine signed in the procedure established by the law.
5. The goods (except those, which are sent through customs border of Ukraine in international post and express departures) moved through customs border of Ukraine with customs applicants (except citizens) on which the customs declaration in form of the single administrative document is not filled in and which cannot be declared according to other document, are declared by provision to customs authority of the written application in form according to appendix 1. Such application can be submitted to customs authority on paper or as the electronic document taking into account requirements of Items 12 and 13 of this provision.
6. Goods which move (are sent) through customs border of Ukraine in the international mailings, declared by provision to customs authority:
1) the customs declaration in form of the single administrative document in case:
receipts to the customs applicant of excise goods;
or receipts to Ukraine to the customs applicant (except the citizen) in one dispatch from one sender or transfer by the customs applicant (except the citizen) out of limits of Ukraine of the goods determined in Item 3 this provision;
the paragraph the fourth is excluded according to the Resolution of the Cabinet of Ministers of Ukraine of 27.12.2022 No. 1458
or receipts to the citizen's address to Ukraine in one dispatch from one sender of goods which total invoice cost exceeds the amount equivalent of 10 000 euros;
or transfers by the citizen out of limits of Ukraine of goods which total invoice cost exceeds the amount equivalent of 10 000 euros;
2) the written application in form according to appendix 1 or the temporary and/or additional register of the international mailings in case:
receipts to the customs applicant (except the citizen) to Ukraine in one dispatch from one sender of goods which total customs value does not exceed the amount equivalent of 150 euros;
or transfer by the customs applicant (except the citizen) out of limits of Ukraine of goods which total customs value does not exceed the amount equivalent of 150 euros;
3) the temporary and/or additional register of the international mailings in case:
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