ORDER OF THE MINISTRY OF JUSTICE OF UKRAINE, MINISTRY OF FINANCE OF UKRAINE

of March 23, 2018 No. 892/5/379

About approval of the Order of interaction of bodies of the public executive service and customs during cession of property confiscated on decisions of the courts and orders it

According to the Customs code of Ukraine, the Law of Ukraine "About enforcement proceeding" and for the purpose of enhancement of the mechanism of the order the property seized on decision of the courts which was withdrawn by customs, we ORDER:

1. Approve the Order of interaction of bodies of the public executive service and customs in case of cession of property, confiscated on decisions of the courts, and orders by it which is applied.

2. Declare invalid the order of the Ministry of Justice of Ukraine, the State Customs Service of Ukraine of October 12, 2009 No. 1833/5/943 "About approval of the Order of interaction of bodies of the public executive service and customs authorities in case of cession of property confiscated on decisions of the courts, and orders it", registered in the Ministry of Justice of Ukraine on October 23, 2009 for No. 978/16994.

3. To department concerning justice and homeland security of the Ministry of Justice of Ukraine (Oleynik A. N.) submit this order on state registration according to the Presidential decree of Ukraine of October 3, 1992 to No. 493 "About state registration of regulatory legal acts of the ministries and other executive bodies".

4. This order becomes effective from the date of its official publication.

5. To impose control of execution of this order on the deputy minister of justice of Ukraine concerning executive service Shklyar V. S. and the acting as the Chairman of the Public fiscal service of Ukraine M. V Is sold.

Approved by the Order of the Ministry of Justice of Ukraine, the Ministry of Finance of Ukraine of March 23, 2018, No. 892/5/379

 Order of interaction of bodies of the public executive service and customs during cession of property, confiscated on decisions of the courts, and orders it

1. This Procedure developed according to the Customs code of Ukraine, the Law of Ukraine "About enforcement proceeding" regulates the mechanism of transfer of the property withdrawn by customs and seized according to judgments to bodies of the public executive service, further informing on the made order it and interactions of representatives of customs and the state contractors when implementing such activities.

2. Action of this Procedure extends to the property (including vehicles) withdrawn by customs and confiscated based on judgments and also to the property withdrawn by customs with limited storage duration which requires the immediate order.

3. The purpose of interaction is ensuring accomplishment of tasks on mobilization of means in the Government budget of Ukraine by acceptance of effective measures on ensuring determination of actual cost of condemned property, and also high-quality and timely execution of necessary documents during the work with condemned property.

4. The realization of the property seized on decisions of the courts is enabled according to Procedure for realization of the distrained property approved by the order of the Ministry of Justice of Ukraine of September 29, 2016 No. 2831/5, registered in the Ministry of Justice of Ukraine on September 30, 2016 at No. 1301/29431, the company which by results of the competitive procedure of selection of the organizer of electronic auctions, auctions for fixed price is authorized to enable the realization of distrained property (further - the authorized company).

5. Accounting, provisional estimate of the property seized on decisions of the courts before its withdrawal by the state contractor or transfers to the authorized company are assigned to customs and storages, estimates of the property withdrawn by customs concerning which the judgment about confiscation, transfers of this property to bodies of the public executive service and the order is passed to them approved by the resolution of the Cabinet of Ministers of Ukraine of December 26, 2001 No. 1724 (with changes) (further - the Accounting treatment for property) are performed according to the Accounting treatment.

6. During the first quarter of the current year with participation of heads or the officials of bodies of the public executive service authorized by them who are involved in process of the order by the property seized by a court decision and customs to which this property was withdrawn the working meeting on which results of work last year are considered is held and decisions for interaction improvement are passed in limits to competence.

The copy of the protocol of working meeting no later than five working days after its carrying out goes bodies of the public executive service and customs according to subordination of Department of the public executive service of the Ministry of Justice of Ukraine and the State Customs Service of Ukraine.

7. The order condemned property by the methods other than realization, is performed by the commission, the procedure for education and which work is determined by Item 11 of the Procedure for the order the property seized by a court decision and transferred to bodies of the public executive service, the Cabinet of Ministers of Ukraine approved by the resolution of July 11, 2002 No. 985 (with changes) (further - the Procedure for the order property).

8. After opening of enforcement proceeding on execution of the judgment about confiscation of property the state contractor instantly finds out from customs the location of the property which is subject to the inventory and arrest and conditions of its storage for the organization of its further storage. In case of need upon the demand of the state contractor the customs in time, not exceeding three working days from the date of receipt in customs of the relevant requirement of the state contractor, directs the specified information in writing.

The inventory and seizure of property are carried out by the state contractor in time no later than five working days from the moment of opening of enforcement proceeding.

For the day of carrying out the inventory and seizure of property appointed by the state contractor the customs provides easy access and escort of the state contractor, subject of estimative activities, witnesses, other persons involved by the state contractor to the property which is subject to the inventory and arrest.

9. The state contractor with participation of the subject of estimative activities inspects the property which is subject to confiscation and issues the decree on the inventory and seizure of property in which data on property are specified.

The cession of property to the keeper (except customs) is drawn up by the delivery-acceptance certificate of property in the form given in appendix 1 to this Procedure.

10. The resolution on the inventory and seizure of property is signed by the state contractor, the representative of customs, witnesses, the keeper of property, other persons who were present at the belongings list. The resolution on the inventory and seizure of property is constituted in triplicate (if the keeper of property determines customs - in duplicate). The first copy remains in production of the state contractor, second and third are issued to the representative of customs and the keeper of property under list on the first copy.

11. The certificate of cost determination of property after charge of all taxes and fees which are subject to payment when moving property through customs border of Ukraine (further - the reference), in the form given in appendix 2 to this Procedure prepares customs for each copy of the resolution on the inventory and arrest to the property/judgment about confiscation of property and goes to body of the public executive service for further transfer to the subject of estimative activities.

The subject of estimative activities for date of assessment of property based on the reference and the official rate of hryvnia to foreign currency established by the National Bank of Ukraine for date of assessment of property determines its market value taking into account the features determined in item 4 of the Accounting treatment for property.

12. Approval of the property value determined by the subject of estimative activities is carried out according to Item 9 of the Accounting treatment for property.

Transfer on realization or voluntary conveyance of condemned property before complete approval of assessment of such property by the state contractor and customs is prohibited.

Check by customs of completeness and correctness of accounting of the amount of the taxes and fees which are subject to payment when moving property through customs border of Ukraine in case of determination of market value of property is in reconciliation of the rates of taxes applied by the subject of estimative activities with those that are specified in the reference, and according to their actual size in hryvnias on the official rate of the National Bank of Ukraine established for date of assessment of property.

If according to the valuation report of total property the size of the accrued taxes, charges, payments exceeds the market value of property determined by the subject of estimative activities, the commission determined by Item 7 of this Procedure makes the decision on inexpediency of cession of property on realization. The further order is performed by such property according to Procedure for the order property.

13. Transfer of condemned property from the keeper to the authorized company is performed according to Item 10 of the Accounting treatment for property.

14. The first copies of the delivery-acceptance certificate of property and the goods issue slip, and also the copy of the valuation report of property the subject of estimative activities remain in cases of customs.

15. The property seized by customs which quickly spoils or has limited storage duration, until the inventory of such property customs according to the Procedure for the order has the right to dispose of property of the state contractor.

The perishable property is transferred by customs for realization, and in the presence of signs of spoil, unfitness to use or threat to sanitary and epidemiologic wellbeing of the population which is confirmed by professional conclusions of specially authorized bodies of the executive authority exercising the state control and supervision of quality and safety of products - for conversion or destruction (utilization) with observance of requirements of the Procedure for the order property.

If before the judgment the perishable property transferred by customs for realization is not implemented or realized partially, the further order such property is performed by customs by its transfer for conversion or destruction (utilization). After implementation of the final order perishable property the customs sends to the state contractor whom the enforcement proceeding about confiscation of property, information on order method this property with copies of supporting documents is open.

After receipt of the specified documents the state contractor ends enforcement proceeding based on Item 9 parts one of article 39 of the Law of Ukraine "About enforcement proceeding".

16. The order of the state contractor concerning the order in the form given in appendix 3 to this Procedure is provided by property to customs only in the cases provided by the paragraph the second Item 11 of the Accounting treatment for property.

Concerning the order or about impossibility of its execution with indication of the reasonable bases the customs in writing notifies by property the corresponding state contractor on results of accomplishment of the order of the state contractor in 10-day time.

17. The property (including vehicles) which cannot be realized, is forbidden for operation and which is not realized according to the procedure, established by the Law of Ukraine "About enforcement proceeding", is donated or for conversion or destruction (utilization) according to Procedure for the order property.

Information on the taxation of transactions on voluntary conveyance of property, including excise goods, is provided by customs to the state contractor for ensuring its promulgation together with the message on property according to which the commission makes the decision on possibility of voluntary conveyance.

18. The documents confirming tax payment, the charges, payments determined by the Tax code of Ukraine during transactions on realization of condemned property go to customs within three working days from the date of their payment.

The means received from realization of condemned property after tax payment, charges, payments which collection is provided by the Tax code of Ukraine and expense recoveries of enforcement proceeding are subject to transfer by the state contractor in the Government budget of Ukraine.

19. In case of realization, conversion or destruction (utilization) or voluntary conveyance of condemned property the state contractor issues the relevant decree on the termination of enforcement proceeding based on Item 9 parts one of article 39 of the Law of Ukraine "About enforcement proceeding" which copy sends to customs.

20. In case of cancellation of the judgment about confiscation of property or into the disposal of which went body at which it is stored, returns property to the owner according to the procedure, established by the legislation.

If the property described by the state contractor at the time of cancellation of the judgment about confiscation continues to remain customs, such return is performed by customs with participation of the state contractor.

If at the time of cancellation of the judgment about confiscation of property such property went the state contractor (it is transferred to them to storage or realization) into the disposal, the body of the public executive service provides return of property to customs for ensuring compliance with customs formalities in case of return to its owner, or person, or person authorized by it to which passed the property right to such property or right of possession of Return of property to customs is performed based on the material power of attorney and drawn up by the delivery-acceptance certificate from the keeper of property in customs.

21. Quarterly to the 05th following reporting quarter between body of the public executive service and customs the reconciliation according to the order is carried out by condemned property.

By results of such reconciliation are constituted the reconciliation statement according to the order by condemned property in the form given in appendix 4 to this Procedure and the generalized act according to the order condemned property in the form given in appendix 5 to this Procedure.

The reconciliation is carried out by the accruing result since the beginning of year taking into account remaining balance of the property described and (or) transferred to previous years. In reconciliation statements indicators concerning all condemned property concerning which executive documents are on execution, taking into account documents which for the beginning of accounting year were not complete are surely specified. Data can be excluded from reconciliation statements only after implementation of the complete order by property at the beginning of the next accounting year.

Write-off of the shortages of condemned property which arose owing to abuses is performed if the measures for compensation by perpetrators of the caused damage taken by bodies of the public executive service did not lead to their repayment and rather corresponding debt the term of general limitation period expired.

After write-off of shortages of condemned property the relevant information is entered in the act of checking concerning the order by condemned property.

The generalized act according to the order condemned property to the 15th following reporting quarter goes bodies of the public executive service and customs according to subordination to Department of the public executive service of the Ministry of Justice of Ukraine and the State Customs Service of Ukraine.

22. At the end of the current year (till December 25) the commission as a part of representatives of body of the public executive service and customs carries out continuous verification of presence of the condemned property transferred to storage and realization in all places of its storage, including in customs and at the authorized company. By results of carrying out continuous verification of presence of condemned property the statement in the form established in appendix 6 to this Procedure is drawn up.

In case of establishment of the shortages and losses of condemned property which arose owing to abuses, the relevant organ of the public executive service within thirty days from the date of establishment of shortages and losses directs the corresponding materials to body of pre-judicial investigation.

Bodies of the public executive service and customs inform on results of carrying out continuous verification of presence of condemned property in any form according to subordination Department of the public executive service of the Ministry of Justice of Ukraine and State Customs Service of Ukraine along with submission of the summarized information on results of the order condemned property for the fourth quarter.

Appendix 1

to the Order of interaction of bodies of the public executive service and customs in case of cession of property, confiscated on decisions of the courts, and orders it (Item 9)

Delivery-acceptance certificate of property

See Appendix 1 (12Kb In original language)

Appendix 2

to the Order of interaction of bodies of the public executive service and customs in case of cession of property, confiscated on decisions of the courts, and orders it (Item 11)

The certificate of cost determination of property after charge of all taxes and fees which are subject to payment when moving property through customs border of Ukraine

See Appendix 2 (9Kb In original language)

Appendix 3

Appendix 3

to the Order of interaction of bodies of the public executive service of customs during cession of property, confiscated on decisions of the courts, and orders it (Item 16)

The order of the state contractor concerning the order property

See Appendix 3 (13Kb In original language)

Appendix 4

to the Order of interaction of bodies of the public executive service and customs in case of cession of property, confiscated on decisions of the courts, and orders it (Item 21)

The reconciliation statement according to the order condemned property

See Appendix 4 (11Kb In original language)

Appendix 5

to the Order of interaction of bodies of the public executive service and customs in case of cession of property, confiscated on decisions of the courts, and orders it (Item 21)

The generalized act according to the order condemned property

See Appendix 5 (10Kb In original language)

Appendix 6

to the Order of interaction of bodies of the public executive service and customs in case of cession of property, confiscated on decisions of the courts, and orders it (Item 22)

Act of carrying out continuous verification of presence of condemned property

See Appendix 6 (10Kb In original language)

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