ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of May 31, 2012 No. 657

About accomplishment of customs formalities according to the declared customs regime

According to Article 246 of the Customs code of Ukraine, the Convention on temporary import made in Istanbul on June 26, 1990 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 applied:

Procedure for accomplishment of customs formalities according to the declared customs regime;

Procedure for customs clearance of goods which move through customs border of Ukraine with use of books (cornets) of A.T.A.;

Instruction for filling of columns of the book (cornet) of A.T.A. customs authorities.

2. Recognize to invalid:

orders of the State Customs Service of Ukraine according to the list which is attached.

3. (Chmeruk M. O.) and to Department of the organization of customs control and registration of the State Customs Service of Ukraine (Semk S. M.) 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:

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

promulgation of this order.

4. To department of customs information technologies and statistics of the State Customs Service of Ukraine (Yurchenko K. G.) within 30 days from the date of official publication of this order to finish the corresponding software taking into account requirements of this order.

5. This order becomes effective from the date of its official publication.

6. 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.

Approved by the Order of the Ministry of Finance of Ukraine of May 31, 2012, No. 657

Procedure for accomplishment of customs formalities according to the declared customs regime

I. General provisions

1. This Procedure determines features of accomplishment of customs formalities when placing goods in the customs regimes provided by the Customs code of Ukraine and during stay of goods in the corresponding customs regime.

2. Terms and reducings are used in this Procedure in such value:

The customs applicant - the customs applicant or person authorized by him;

EAIS - the single automated information system of customs authorities of Ukraine;

the statement - the written application of the company for the form given in appendix 1 to this Procedure which giving to customs authority precedes customs clearance of goods and vehicles;

Code - Customs code of Ukraine;

The convention on temporary import - the Convention on temporary import made in Istanbul on June 26, 1990;

TD - the customs declaration constituted on the form of the single administrative document or with use of other form approved by the resolution of the Cabinet of Ministers of Ukraine of May 21, 2012 No. 450 "The questions connected using customs declarations" which moves to customs authority the Customs applicant on paper or in the form of the electronic document;

customs of registration - customs authority which officials perform release of goods in the corresponding customs regime.

Other terms which are applied in this Procedure are used in the values determined by the Code.

3. Accomplishment by the corresponding persons and customs authorities of customs formalities according to the Code and this Procedure is performed with use of the information technologies including based on information, telecommunication and information and telecommunication systems and means of their providing.

4. During execution of customs formalities the Customs applicant and officials of customs authorities to certification of electronic messages and electronic documents apply well-tried remedies of the digital signature with use of the strengthened certificate of open key.

Electronic messages and electronic documents are transmitted through means of information technologies as a part of the electronic message on which the digital signature is imposed.

For the purpose of ensuring interaction between EAIS and information systems of Customs applicants and other persons in the course of implementation of customs formalities the corresponding web services and other electronic services available through the Internet can be used.

5. Exchange of electronic messages and electronic documents according to this Procedure is performed with automatic confirmation of their obtaining by other party. Assurance of receipt of the electronic message or electronic document by other party shall contain data on date and time. The time management of accomplishment of the customs formalities established by this Procedure is performed taking into account date and time of receipt of the electronic message or the electronic document by the relevant party.

ІІ. Features of accomplishment of customs formalities according to customs regime of temporary import

1. General provisions

1. For customs clearance of goods which are temporarily imported on customs area of Ukraine to customs authority move TD, A.T.A's book. or other document, stipulated by the legislation Ukraine concerning the public customs affairs.

2. If person intends repeatedly on the same conditions to temporarily import the same goods on customs area of Ukraine with subsequent their re-export, according to the statement of this person the customs of registration can provide permission to numerous movement through customs border of Ukraine of these goods during effective period of customs regime of temporary import.

The copy of TD certified by customs authority in accordance with the established procedure, drawn up when placing goods in customs regime of temporary import, with record of customs authority about permission to their numerous movement through customs border of Ukraine is the basis for export from customs area of Ukraine and import to customs area of Ukraine of the goods declared in this by TD during effective period of customs regime of temporary import.

3. The vehicles which are temporarily imported on customs area of Ukraine as goods with conditional full or partial release from the taxation, in case of their use for international carriages as vehicles of commercial appointment are declared to customs authorities according to the procedure, established for such vehicles of commercial appointment.

4. Temporary import of containers, pallets, packagings on conditions and according to the provisions Appendix B. 3 to the Convention on temporary import on the statement of person who intends to use customs regime of temporary import and with the permission of customs authority it can be performed based on the commitment letter of this face concerning the subsequent re-export of such goods without registration of TD or the book A.T.A.

By customs authority general permission to temporary import of containers, pallets, packagings on conditions and according to provisions of the Convention on temporary import valid through one year can be provided to persons who regularly use temporary import regime.

5. For accomplishment of transactions on maintenance and repair of the equipment (equipment) of vehicles which are temporarily imported on customs area of Ukraine and are in customs control zones, such equipment (equipment) can be issued by customs authority according to part five of article 189 of the Code according to the statement of the Customs applicant.

2. Ensuring identification of goods in case of application of customs regime of temporary import

1. Means of identification of goods which are located in customs regime of temporary import are chosen according to article 326 of the Code and taking into account individual characteristics and features of goods.

Data on identification signs of goods and/or the applied means of identification in accordance with the established procedure are introduced in TD, or A.T.A's book., or other document, stipulated by the legislation Ukraine concerning the public customs affairs.

2. For ensuring identification of goods which are located in customs regime of temporary import the Customs applicant can provide to customs authority two copies of the image of these goods (photos, the drawing and so forth) certified by the signature and print of seal (in the presence) of the Customs applicant and the electronic copy of such image.

One copy of such image is stored in customs authority of registration together with other documents according to which release of goods was performed, and the second with marks of customs authority returns to the Customs applicant.

For ensuring identification of goods customs authorities can independently produce photographic images of such goods.

The electronic copies of images of goods provided by the Customs applicant, and also made in case of need by customs authority are stored in local information base of customs authority and in case of need sent to other customs authorities for ensuring identification of goods.

3. If identification of goods is performed by imposing of customs providing, then they shall be imposed by method which excludes possibility of damage of goods as a result of their imposing and repeated application of this customs providing.

4. If necessary for ensuring identification of goods or confirmation of their steady-state condition specialists and experts according to provisions to article 327 of the Code can be attracted.

3. Term of temporary import and its prolongation

1. The term of temporary import of goods is established by customs authority in each case during their customs clearance taking into account the proposal of the Customs applicant specified in accordance with the established procedure in TD and shall not exceed three years from the date of goods placement in customs regime of temporary import.

Final date of term of temporary import of goods is specified in accordance with the established procedure by the official of the customs authority performing release of goods which are temporarily imported on customs area of Ukraine, in the document according to which the customs clearance of goods (TD, A.T.A's book is performed. and so forth).

2. The term of temporary import of the goods placed in customs regime of temporary import can be extended by customs of registration taking into account the purpose of commodity importation and other circumstances and with observance of the requirements established by the Code.

For prolongation of term of temporary import person responsible for observance of customs regime submits the corresponding application to customs of registration. Together with the statement in the presence move:

the documents confirming availability of circumstances which cause need of such prolongation;

new book of A.T.A.

3. The decision on prolongation of term of temporary import of goods or on refusal in prolongation of term of temporary import of these goods is accepted by the head of customs authority or the official authorized by it and is drawn up by imposing of the relevant resolution on the statement concerning prolongation of term of temporary import.

About the made decision the customs authority shall instantly in writing or electronically report person who filed petition.

In case of decision making about refusal in prolongation of term of temporary import the customs authority shall report about the reasons and the bases of such refusal instantly.

4. In case of adoption by customs authority of the decision on refusal in prolongation of term of temporary import goods shall be reexported in time, established by customs authority, or are declared in other customs regime which is allowed concerning such goods with observance of requirements of the Code and other legal acts.

The term of re-export of goods is established by customs authority in the decision on refusal in prolongation of term of temporary import of goods taking into account time necessary for dismantle, loading, transportation (taking into account mode of transport), and so forth temporarily imported goods.

5. Information on prolongation of term of temporary import of goods is entered in EAIS in accordance with the established procedure.

6. If goods which are in customs regime of temporary import cannot be timely reexported as a result of imposing of arrest on them (except for arrest as a result of claims of individuals) or withdrawals from case on customs offense, then the expiration of temporary import of these goods stops for the period of such arrest (withdrawal).

4. Transfer of right to use of customs regime of temporary import

1. For receipt of permission to transfer of right to use of customs regime of temporary import person responsible for observance of customs regime submits to customs of registration the corresponding application. Together with the statement move:

the written application of person who intends to accept right to use of customs regime of temporary import, about acceptance on itself obligations of person responsible for observance of customs regime of temporary import;

written consent of person - the nonresident - the party of the external economic agreement according to which goods are temporarily imported on customs area of Ukraine, on transfer of right to use of customs regime of temporary import.

2. The decision on provision of permission to transfer of right to use of customs regime of temporary import or on refusal in provision of such permission is accepted by the head of customs authority or the official authorized by it according to provisions of article 109 of the Code and is drawn up by imposing of the relevant resolution on the statement.

About the made decision the customs authority shall instantly in writing or electronically report person who filed petition.

In case of decision making about refusal in provision of permission to transfer of right to use of customs regime of temporary import the customs authority shall report about the reasons and the bases of such refusal instantly.

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