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of September 23, 2013 No. 18879/7/99-99-24-01-06-17
About features of implementation of customs formalities according to the preliminary "EA" customs declaration
Customs Mindokhodov
Development department of IT of electronic services and accounting of payers
Due to the requests of customs and subjects of foreign economic activity we report.
1. According to provisions of part four of Article 259 of the Customs code of Ukraine (further - the Code) according to the decision of body of the income and charges which draws up the preliminary customs declaration, release of goods, vehicles of commercial appointment according to the declared customs regime according to the preliminary customs declaration which contains all information necessary for this purpose, can be performed after movement of these goods, vehicles through customs border of Ukraine without presentation to their this body of the income and charges.
According to the Qualifier of types of declarations approved by the order of the Ministry of Finance of Ukraine of 20.09.2012 No. 1011, of the preliminary customs declaration with the amount of data necessary for release of goods in customs regime the warranty EA code is assigned (further - the "EA" declaration).
Representation of customs of "EA" declarations is performed according to Items 3.9 - 3.10 Procedures for accomplishment of customs formalities when implementing customs clearance of goods using the customs declaration on the form of the single administrative document approved by the order of the Ministry of Finance of Ukraine of 30.05.2012 No. 631, registered in the Ministry of Justice of Ukraine 10.08.2012 for No. 1360/21672 (further - the Procedure for No. 631) with provision of the documents and/or data provided by part three of article 335 of the Code.
At the same time, according to part eight of article 259 of the Code, in case of absence at the time of submission of the preliminary customs declaration of originals of documents submission of their copies is allowed.
Features of implementation of customs formalities on preliminary the customs declaration are determined by the Section V of the Procedure No. 631.
2. 1) of Item 2 of the resolution of the Cabinet of Ministers of Ukraine of 05.10.2011 No. 1031 "Some questions of implementation of the state goods control which move through customs border of Ukraine" is determined by the subitem that the state goods control is exercised by officials of monitoring bodies in customs control zones on customs area of Ukraine (except check points through frontier of Ukraine) in case at the check point such types of control by the specified bodies are not complete.
Marks about results of implementation by the official of state body of the corresponding type of the state control shall be brought by the official of boundary customs in program and information complex of the single automated information system of bodies of the income and charges.
Thus, for check of results of carrying out the types of control specified in part one of article 319 of the Code concerning the goods passed according to the "EA" declaration, the official of customs of execution of such declaration information entered into the single automated information system of bodies of the income and charges by the official of boundary customs during implementation of the omission of above-mentioned goods through customs border of Ukraine shall be used.
Considering stated, to heads of customs Mindokhodov which performs the omission through customs border of Ukraine of goods according to "EA" declarations, to provide proper control of entering into EAIS of the relevant information on results of carrying out the types of control specified in part one of article 319 of the Code concerning goods which are passed according to the corresponding declaration.
For the purpose of providing requirements of article 259 of the Code concerning release of goods in the corresponding customs regime according to the "EA" declaration after their movement through customs border of Ukraine without presentation to customs of appointment and acceleration of receipt of customs payments in the Government budget of Ukraine, in case of implementation of control functions at check points by representatives of the relevant control services to attract them to implementation of the corresponding type of the state control of such goods.
3. According to Item 3.19 of the Procedure for the accomplishment of customs formalities when implementing transit movements approved by the order of the Ministry of Finance of Ukraine of 09.10.2012 No. 1066, registered in the Ministry of Justice of Ukraine 19.12.2012 for No. 2120/22432, the decision on release of goods, vehicles of commercial appointment according to the "EA" declaration without presentation of appointment to their customs it is instantly brought by the authorized officer of customs of appointment in EAIS.
Availability in EAIS of the decision of customs of appointment on release of goods in the corresponding customs regime according to the "EA" declaration is the basis for removal of the goods specified in excerpt from such declaration, vehicles of commercial appointment from control of movement in customs of departure.
Considering stated, to heads of customs Mindokhodov which performs release of goods in the corresponding customs regime according to "EA" declarations, to provide proper control of entering into EAIS of the relevant information for ensuring removal from control of movement of goods, vehicles of commercial appointment in customs of departure.
4. Proceeding from provisions of the Code and features of import to customs area of Ukraine of goods different types of transport, the "EA" declaration cannot be used for release in customs regime of separate types of goods without delivery and presentation to their body of the income and charges which draws up such preliminary customs declaration.
Above-mentioned, in particular, concerns excise goods, and also:
goods which are imported on customs area of Ukraine in international post and express departures, pipeline transport, power lines or as a part of the consolidated loads;
goods which when importing to customs area of Ukraine are declared in the customs regimes different from import, reimport, temporary import, conversion on customs area;
the goods declared according to one "EA" declaration which omission when importing to customs area of Ukraine was performed with breakdown on separate parts, including in connection with movement in different vehicles or containers.
5. For the purpose of updating of earlier provided explanations letters of State Customs Service respond:
of 09.10.2007 No. 31/22-15-5441-EP;
of 05.02.2008 No. 11/1-9/1189-EP;
of 11.02.2008 No. 11/1-19/1458-EP;
of 11.04.2008 No. 11/5-19/4186-EP;
of 18.09.2008 No. 11/5-10/10328-EP;
of 30.06.2009 No. 11/1-10.10/6151-EP;
of 24.07.2009 No. 11/1-10.19/7100-EP;
of 16.04.2010 No. 11/4-10.27/3419-EP;
of 23.06.2010 No. 11/11-10.19/6129-EP;
of 21.02.2011 No. 11/11-10.19/2840-EP;
of 22.02.2011 No. 11/11-10.19/2905-EP;
of 15.04.2011 No. 11.1/7-11.2/6264-EP;
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