RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of December 4, 2013 No. 879

Some questions of conversion of goods out of customs area of Ukraine and introduction of amendments to the Resolution of the Cabinet of Ministers of Ukraine of May 21, 2012 No. 461

According to parts four and the fifth Article 164 of the Customs code of Ukraine the Cabinet of Ministers of Ukraine decides:

1. Approve:

1) enclosed:

Procedure for application of measures of guaranteeing when exporting in customs regime of outward processing of goods which products of conversion are obligatory to return to customs area of Ukraine and release to free circulation;

the list of products of conversion and the goods placed under customs regime of outward processing which products of conversion are subject to obligatory return on customs area of Ukraine and release to free circulation;

the list of remaining balance of conversion of goods, formed as a result of implementation of transactions on their conversion outside customs area of Ukraine are also subject to obligatory return on customs area of Ukraine and release to free circulation;

2) the minimum ratio of cost of the Ukrainian and foreign goods for the separate types of goods which are exposed to transactions on conversion outside customs area of Ukraine according to appendix.

2. Ceased to be valid according to the Resolution of the Cabinet of Ministers of Ukraine of 27.09.2022 No. 1089

3. Recognize invalid resolutions of the Cabinet of Ministers of Ukraine according to the list which is attached.

4. This resolution becomes effective in 30 days from the date of publication.

Approved by the Resolution of the Cabinet of Ministers of Ukraine of December 4, 2013, No. 879

Procedure for application of measures of guaranteeing when exporting in customs regime of outward processing of goods which products of conversion are obligatory to return to customs area of Ukraine and release to free circulation

1. This Procedure determines the mechanism of application of financial guarantee in exported in customs regime of outward processing as the means of ensuring of return on customs area of Ukraine of products of conversion determined by the Cabinet of Ministers of Ukraine as obligatory to return to customs area of Ukraine.

2. Providing in case of commodity exportation in customs regime of outward processing is performed by provision to customs of financial guarantee in document type or in the form of introduction of cash pledge into the corresponding account.

Actions of guaranteeing are not applied to the goods which are exported in customs regime of outward processing by public institution "State storage of precious metals and gemstones of Ukraine" and National Bank.

3. The size of financial guarantee is equal to the amount of cost of the goods which are exported in customs regime of the outward processing specified in the invoice or the pro forma bill.

4. If the customs declaration is constituted on batch, moved with several vehicles, the size of financial guarantee is equal to the cost of the goods declared in the customs declaration.

5. The size of financial guarantee is calculated in currency of Ukraine. If for calculation of the size of financial guarantee it is necessary to perform recalculation of foreign currency, the official rate of currency determined according to Article 3 - 1 Customs code of Ukraine is applied.

6. Control of observance of requirements for return of customs area of Ukraine of products of conversion of goods is exercised with use of the single automated information system of bodies of the income and charges by the officials of customs who performed customs clearance of goods in customs regime of outward processing.

7. In case of default on obligations, provided with financial guarantee, or not return to customs area of Ukraine of the goods which are exported out of its limits in customs regime of outward processing before completion of such customs regime in the same condition in which they were exported, except natural changes of their quality and/or quantity characteristics means are subject to transfer in the government budget.

In case of accomplishment of the obligations provided with financial guarantee, not in full the amount of means which is subject to transfer in the government budget is determined by customs in proportion to quantity of the conversion products which are not returned on customs area of Ukraine and in case conversion of the goods which are exported out of limits of customs area of Ukraine was not performed and these goods are not returned on customs area of Ukraine, - in proportion to quantity of such goods.

8. Cash pledge can be provided at the expense of means of the advance payments (advance payment) made by the customs applicant or person authorized by it into accounts of customs as the previous cash cover of future customs payments.

9. In case of provision of financial guarantee in the form of cash pledge funds are deposited into the accounts of customs opened in Head department of the State Treasury in Kiev.

10. Cash bail is posted by the customs applicant or person authorized by it in non-cash form.

11. For confirmation of provision of financial guarantee in the form of cash pledge the customs applicant or person authorized by it together with the customs declaration gives to customs:

the original or the copy of the drawn-up payment order on transfer of the necessary amount of funds for the account of customs;

the statement for reservation as cash pledge of funds deposited by the customs applicant into accounts of customs as the previous cash cover of future customs payments.

12. The cash pledge deposited by the customs applicant to account of customs is subject to return in case:

accomplishment by the customs applicant of obligations on return on customs area of Ukraine of products of conversion of goods;

return to customs area of Ukraine of the goods which are exported out of its limits in customs regime of outward processing before the termination of term of their conversion in the same condition in which they were exported, except natural changes of their quality and/or quantity characteristics.

13. The posted cash bail returns customs during three banking days after completion of customs clearance and release to free circulation of products of conversion or the goods which are not processed and returned on customs area of Ukraine.

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