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Ministry of Justice of Ukraine

July 9, 2012

No. 1140/21452

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of June 15, 2012 No. 731

About approval of the Procedure for expense recovery for storage of goods and vehicles in warehouses of customs authorities, the Procedure for calculation of expense amounts on cases on customs offense and their compensation and the Amount of compensations for storage in warehouses of customs authorities of goods and vehicles

(as amended on 01-10-2021)

According to Articles 239, 519 and 520 Customs codes of Ukraine of March 13, 2012 No. 4495-VI and the subitem 64 of item 4 of the Regulations on the Ministry of Finance of Ukraine approved by the Presidential decree of Ukraine of April 08, 2011 No. 446, I ORDER:

1. Approve the Procedure for expense recovery for storage of goods and vehicles in warehouses of customs authorities which is applied.

2. Approve the Procedure for calculation of expense amounts on cases on customs offense and their compensations which is applied.

3. Approve the Amount of compensations for storage in warehouses of customs authorities of goods and vehicles which are applied.

4. (Chmeruk M. O.) and to Management of finance, financial accounting and reporting of the State Customs Service of Ukraine (Okolit M. V.) in accordance with the established procedure to provide to department of tax, customs policy and methodology of financial accounting of the Ministry of Finance of Ukraine:

submission of this order on state registration in the Ministry of Justice of Ukraine;

promulgation of this order.

5. Recognize invalid orders of the State Customs Service of Ukraine, according to the list which is attached.

6. This order becomes effective from the date of the introduction in action of the Customs code of Ukraine of March 13, 2012, but not earlier than day of official publication.

7. To impose control over the implementation of this order on the First Deputy Minister of Finance of Ukraine Myarkovsky A. I. and First Deputy Chairman of the State Customs Service of Ukraine of Dorokhovsky O. M.

 

Minister

Yu. Kolobov

Approved by the Order of the Ministry of Finance of Ukraine of June 15, 2012, No. 731

Procedure for expense recovery for storage of goods and vehicles in warehouses of GFS customs

І. General provisions

1. This Procedure determines the mechanism of expense recovery of customs authorities for storage of goods, the vehicles specified in part seven of Article 239 of the Customs code of Ukraine in warehouses of customs authorities (further - expenses).

2. For calculation of expenses for storage such units of account of use of storage facilities are used:

1) the pallet of 800 x 1200 mm in size (item) - in case of placement of goods on pallets;

2) cubic meter (m-3) - in case of objective impossibility of placement of goods on pallets, and also:

in case of placement of dimensional goods or goods which have no accurately certain geometrical form calculations of amount are perfromed on the indicators of the occupied space calculated in the maximum sizes of length, width, height of the specified goods;

in case of placement of live animals calculations of amount are perfromed depending on the place sizes in storage facility allocated for storage of such animals;

3) unit of the vehicle (unit) - taking into account its weight and the number of places for sitting.

3. In this Procedure terms and concepts are used in the values determined by the Customs code of Ukraine.

ІІ. Expense recovery

1. Expense recovery of customs authority is drawn up by the unified customs receipt MD-1 (further - UTK MD-1) which is filled according to the procedure, established by the legislation.

2. Expenses of customs authority are refunded by the owner of goods, vehicles or person authorized by it (dalsheplatelshchik) after their customs clearance in case of the actual receipt of these goods, vehicles.

Expense recovery of customs authority, the goods connected with storage which contain objects of intellectual property right is performed by the owner or in its consent by other person.

The obligation concerning covering of customs authority of expenses for storage of goods, vehicles stops if these goods will perform the order according to Chapter 38 of the Customs code of Ukraine.

3. Expenses are refunded by the payer in hryvnias on the official rate of the National Bank of Ukraine established for date of their introduction in the amount calculated by customs authority according to the Amount of compensations for storage in warehouses of customs authorities of goods and vehicles approved by the order of the Ministry of Finance of Ukraine of June 15, 2012 No. 731, and depending on storage duration of goods and vehicles.

4. Expenses are refunded by transfer of the corresponding amount in non-cash form into the special registration account of customs authority or cash in cash desk of customs authority or through department of authorized bank.

5. Date of covering of expenses in non-cash form is date of transfer of funds for the special registration account of customs authority opened in body of the Public treasurer service of Ukraine.

6. The storage duration of goods and vehicles in warehouse of customs authority for calculation of costs is estimated since eleventh day after execution of the relevant documents on the actual acceptance of goods and vehicles on storage by customs authority and about day of their issue from warehouse of customs authority to owners or authorized persons (except the cases stipulated by the paragraph the second parts six of Article 397 of the Customs code of Ukraine and this Procedure.

7. In case of the expense accounting the storage duration is calculated in calendar days. Day of issue from warehouse of customs authority of goods and vehicles to owners or authorized persons in case of the expense accounting does not join in aggregate term.

8. In case of the expense accounting customs authority do not join in settlement time:

time of carrying out by customs authority within the procedure of customs control and customs clearance of researches (analyses, examinations).

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