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Ministry of Justice of Ukraine

August 9, 2017

No. 976/30844

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of July 18, 2017 No. 643

About approval of the Procedure for return of advance payments (advance payment) and mistakenly and/or excessively paid amounts of customs payments

(as amended on 18-05-2025)

According to Article part five 299, of part three of Article 301 of the Customs code of Ukraine, I order to article 43 of the Tax Code of Ukraine and the subitem 5 of item 4 of the Regulations on the Ministry of Finance of Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of August 20, 2014 No. 375,:

1. Approve the Procedure for return of advance payments (advance payment) and mistakenly and/or excessively paid amounts of customs payments which is applied.

2. Recognize to invalid:

the order of the State Customs Service of Ukraine of July 20, 2007 No. 618 "About approval of the Procedure for return to taxpayers of means who are considered on the corresponding accounts of customs authority as advance payment, and customs and other payments, mistakenly and/or excessively paid to the budget, control for which collection is exercised by customs authorities", registered in the Ministry of Justice of Ukraine on September 25, 2007 at No. 1097/14364;

the order of the State Customs Service of Ukraine of October 28, 2008 No. 1200 "About approval of Changes in some orders of the State Customs Service of Ukraine", registered in the Ministry of Justice of Ukraine on November 18, 2008 for No. 1115/15806;

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