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LETTER OF THE STATE CUSTOMS SERVICE OF UKRAINE

Department of the organization of customs control and registration

of July 12, 2012 No. 12.2/2/2026-EP

To the Ivano-Frankivsk customs

To department of customs information technologies and statistics

The State Customs Service works out the appeal of the Ivano-Frankivsk customs of 11.07.2012 No. 06-38/1/6364-EP concerning question of storage of goods in warehouses of customs authorities. With respect thereto we report.

By part four of Article 204 of the Customs code of Ukraine (further - the Code) it is determined that before the end of the storage durations specified in parts one - third this Article, goods which are on temporary storage under customs control shall be declared, in particular, by the owner or person authorized by it in the corresponding customs regime.

At the same time the Item 5 parts five of article 238 of the Code provides possibility of storage in warehouses of customs authorities of goods which are in customs regime of customs warehouse.

Therefore goods which term of temporary storage in warehouse of customs authority comes to an end on condition of the room them before the termination of terms of temporary storage in customs regime of customs warehouse can be stored in warehouse of customs authority in the specified customs regime during the terms determined by article 125 of the Code.

At the same time when placing goods in customs regime of customs warehouse in the column 49 "Warehouse Details" of the customs declaration of type"," code like the warehouse "6" (warehouse of customs authority) and, through the sign "/", nine-digit code according to the Qualifier of customs authorities and their structural divisions, specialized customs offices and organizations approved by the order of State Customs Service of 26.04.2006 No. 335 (with changes), divisions of customs authority to which the obligation concerning control of this warehouse of customs authority is assigned shall be specified to M74.

Deputy director Departamentanachalnik Upravleniya of declaring and customs regimes

I. M. Muratov

 

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