of July 15, 2013 No. 11605/7/99-99-24-01-06-17
To heads of customs Mindokhodov
Concerning provision of information on declaring of products of conversion of foreign goods
Due to the requests of customs and subjects of foreign economic activity we report.
According to part one of Article 265 of the Customs code of Ukraine of 13.03.2013 No. 4495-VI (further - the Code) when moving goods, vehicles of commercial appointment through customs border of Ukraine or in case of change of customs regime concerning goods based on the external economic agreement signed by resident, the customs applicant has the right to act resident which or on behalf of which signs this agreement.
By part two of article 159 of the Code it is determined that conversion products, remaining balance (waste) made (received) in the course of implementation of transactions on conversion of foreign goods has the status of foreign goods and is considered such which are placed in customs regime of conversion on customs area.
Considering the above, in the cases specified in parts one and third article 155 of the Code, the resident which or on behalf of which signs the external economic agreement based on which conversion of such goods was performed shall act as the customs applicant of products of conversion of foreign goods.
Along with it, in case of realization by the nonresident on customs area of Ukraine of products of conversion to other persons, than specified in parts one and third article 155 of the Code, according to part two of article 155 of the Code the obligation on declaring of such products of conversion for free circulation is assigned to the representation of this nonresident registered in Ukraine.
Director of the department of customs affairs
O. M. Dorokhovsky
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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