of July 31, 2012 No. 11.1/3-16/8718-EP
... LLC to chiefs of the Department of Customs Information Technologies and Statistics customs
The State Customs Service of Ukraine considers the letter of... LLC of 02.07.2012 No. 163.
On the question which is brought up in the letter we report that according to the Inventory which are subject to the state control (including in the form of preliminary documentary control) in case of their movement through customs border of Ukraine No. 1031 given in appendix to the resolution of the Cabinet of Ministers of Ukraine of October 5, 2011 (in edition of the resolution of the Cabinet of Ministers of Ukraine of May 21, 2012 No. 452) (further - the List) goods "fried coffee" is subject when moving through customs border of Ukraine to sanitarnoepidemiologichesky and phytosanitary control.
Along with it, the list of subjects to regulation in the field of quarantine of plants approved by the Resolution of the Cabinet of Ministers of Ukraine of 12.05.2007 No. 705, such subject to regulation as "fried coffee" does not contain.
For the purpose of elimination of the specified disagreements by State Customs Service the corresponding draft of the resolution of the Cabinet of Ministers of Ukraine "About modification of the inventory which are subject to the state control (including in the form of preliminary documentary control), in case of their movement through customs border of Ukraine" is prepared, having withdrawn coffee fried of the inventory which are subject to phytosanitary control. For this time according to established procedure the draft of the act is sent to approval to the interested central executive bodies.
According to part four of Article 3 of the Customs code of Ukraine if regulations of the laws of Ukraine or other normative legal acts concerning the public 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.
Taking into account specified, before entering of corresponding changes into the List, we find it possible to perform the omission through customs border of Ukraine and customs clearance of goods "the coffee fried" (commodity codes according to UKT foreign trade activities 0901 21 00 00, 0901 22 00th 00) according to the resolution of the Cabinet of Ministers of Ukraine of 12.05.2007 No. 705.
Director of the department of classification of goods and measures of regulation of foreign trade activities, member of board of State Customs Service A. E. Gutnik
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