It is registered
in the Ministry of Justice of Ukraine
November 28, 2012.
No. 1995/22307
of November 6, 2012 No. 1145
About approval of the Procedure for execution of the sheet of adjustment and recognition voided some orders of the State Customs Service of Ukraine
According to Item 37 of the Regulations on customs declarations approved by the resolution of the Cabinet of Ministers of Ukraine of May 21, 2012 No. 450, and the subitem 64 Items 4, the subitem 3 of Item 10 of the Regulations on the Ministry of Finance of Ukraine approved by the Presidential decree of Ukraine of April 08, 2011 No. 446, ORDER:
1. Approve the Procedure for execution of the sheet of adjustment which is applied.
2. Recognize 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. This order becomes effective from the date of its official publication.
5. 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 November 6, 2012, No. 1145
1. This Procedure determines procedure for execution of the sheet of adjustment by customs authority which form is given in appendix 4 to the Regulations on customs declarations, the approved resolution of the Cabinet of Ministers of Ukraine of May 21, 2012 No. 450.
2. Terms are used in this Procedure in the values given in the Customs code of Ukraine.
3. The leaf of adjustment is constituted in the cases determined by Item 37 of the Regulations on customs declarations approved by the resolution of the Cabinet of Ministers of Ukraine of May 21, 2012 No. 450, the official of customs authority who performed release of goods according to the customs declaration (далееТД), in time, not exceeding 10 working days from the date of receipt in customs authority of information on surcharge (return) of the amounts of customs payments or registration of a statement of the customs applicant (authorized person) in customs authority.
4. In case of the termination of customs authority which performed release of goods on TD the leaf of adjustment is constituted by customs authority which is legal successor of the stopped customs authority (in the presence), or customs authority to which zone of activities the question of implementation of customs clearance of goods concerning which the leaf of adjustment is constituted belongs.
5. The official of the customs authority constituting leaf of adjustment in case of application of TD on paper, for check of correctness of data which are made to leaf corrections uses sheets with the designation "1/6" of the single administrative document (further - EAD) which is stored in customs authority, and leaf with the designation "3/8" EAD (in case of their provision with the written address of the customs applicant (authorized person)).
6. In case of need officials of specialized divisions of customs authority are involved in check of correctness of data which are made to leaf corrections according to competence.
7. The official of division of customs authority constitutes leaf of adjustment by means of the automated system of customs clearance.
8. The leaf of adjustment is constituted and drawn up as the electronic document.
9. The official of division of the customs authority which constituted leaf of adjustment by means of the automated system of customs clearance:
imposes the qualified digital signature on leaf of adjustment;
introduces the sheet of adjustment in local databases of customs authority and the Single automated information system of customs authorities of Ukraine;
sends leaf of adjustment to the customs applicant or person authorized by it.
10. Sheets with the designation "3/8" EAD, in case of their representation, are issued to the customs applicant or person authorized by it under the personal signature of such person.
11. In case of creation of leaf of adjustment in the case which is not connected with surcharge or return of customs payments the Section I of leaf of adjustment in the following procedure is filled in:
in the column "Article Number in the Customs Declaration" data from the column 32 TD are specified, namely the sequence number of goods which is declared in the column of 31 TD is put down;
in the column "Column of the Customs Declaration" the column TD in which it is necessary to enter new data is specified;
in the column "specified in the customs declaration" the data provided in the corresponding subsection of the column TD (the field of the electronic copy of TD) which need to be adjusted are specified in full.
In case of need entering of new data into the column 44 TD is specified in full the data provided in the corresponding line of this column TD, separately concerning each document;
in the column "shall be specified in the customs declaration" new data which became known upon termination of customs clearance of the corresponding goods are specified.
12. In case of creation of leaf of adjustment in case of surcharge or return of customs payments, penalties (in case of availability), Sections ІІ and ІІІ leaf of adjustment are filled in.
In the Section ІІ leaf of adjustment calculation of the amounts of customs payments for new data is displayed (the column 47 TD on the form of the single administrative document).
Columns of the Section ІІ leaf of adjustment are filled in according to the Procedure for filling of customs declarations on the form of the single administrative document approved by the order of the Ministry of Finance of Ukraine of May 30, 2012 No. 651, registered in the Ministry of Justice of Ukraine on August 14, 2012 for No. 1372/21684.
13. The actual data on surcharge (return) of customs payments, penalties are made to the section ІІІ leaf of adjustment (in case of availability);
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