ORDER OF THE MINISTRY OF FINANCE OF UKRAINE, STATE CUSTOMS SERVICE OF UKRAINE

of January 24, 2006 No. 25/44

About approval of the Procedure for settlement and cash servicing through bodies of the State Treasury of Ukraine customs and other payments which are made to / or during customs clearance

According to Item 2 of the resolution of the Cabinet of Ministers of Ukraine of 16.11.2005 No. 1093 "About transfer of customs and other payments which are made to / or during customs clearance into settlement and cash servicing through bodies of the State Treasury" we ORDER:

1. Approve the Procedure for settlement and cash servicing through bodies of the State Treasury of Ukraine for customs and other payments which are made to / or during customs clearance which is applied.

2. (Kostetskaya P. V.) to provide to legal department of the Ministry of Finance of Ukraine provision of this order on state registration in the Ministry of Justice of Ukraine.

3. To administration of the State Customs Service of Ukraine (Pogorelova T. V.) provide bringing this order to customs authorities.

4. To department of the organization of work of the Ministry and document flow of the Ministry of Finance of Ukraine (Domoslavskaya M. I.) provide bringing this order to structural divisions of the Ministry of Finance of Ukraine and the State Treasury of Ukraine.

5. Determine that this order becomes effective in 5 days after its official publication.

6. To impose control over the implementation of this order on the Deputy Minister of Finance of Ukraine of Reguretsky V. V., the vice-chairman of the State Customs Service of Ukraine Sheyko O. P.

 

Minister of Finance of Ukraine

V. M. Pinzenik

Chairman of the State customs services of Ukraine

O. B. Egorov

No. 25/44 is approved by the Order of the Ministry of Finance of Ukraine, the State Customs Service of Ukraine on January 24, 2006

Procedure for settlement and cash servicing through bodies of the State Treasury of Ukraine customs and other payments which are made to / or during customs clearance

1. General provisions

1.1. This Procedure determines procedures of settlement and cash servicing through bodies of the State Treasury of Ukraine of customs and other payments which are made to / or during customs clearance, according to requirements of the resolution of the Cabinet of Ministers of Ukraine of 16.11.2005 No. 1093 "About transfer of customs and other payments which are made to / or during customs clearance, on settlement and cash servicing through bodies of the State Treasury".

1.2. In this Procedure the terms "currency values", "customs clearance", "customs authorities", "goods", "bodies of collection", are used in the values given in Customs and Budget codes of Ukraine.

Other terms are used in this Procedure in such values:

free circulation - the free order the goods passed through customs border of Ukraine on customs area of Ukraine or beyond its limits without customs control;

cash pledge - means of payers (subjects of foreign economic activity, subjects authorized on declaring), citizens, and also the legal entities authorized by the State Customs Service of Ukraine to act as the guarantor which are brought by them for ensuring accomplishment of the undertaken obligations and which amount is equivalent to the amount of stipulated by the legislation taxes and fees (obligatory payments) which are paid in case of customs clearance of goods in free circulation in the territory of Ukraine;

surcharge - the difference between the taxes and fees (obligatory payments) accrued to payment in case of customs clearance of goods and actually paid means brought by cash or non-cash method;

customs and other payments - the taxes and fees (obligatory payments) established by legal acts which are levied by customs authority in case of customs clearance of the goods moved through customs border of Ukraine; payment for customs clearance of goods and vehicles out of the location of customs authority or out of the working hours established for customs authority and other payments which are levied by customs authorities according to the legislation;

excessively paid customs and other payments - the sum of means which for the different reasons is granted over the size established by the legislation;

advance payment - provisional cash cover, namely means of the payer who according to own decision transfers funds into the accounts determined according to this Procedure for ensuring payment of customs and other payments;

collection of customs and other payments - charge and acceptance of the amounts of such payments by customs authority according to the legislation.

2. Procedure for opening of deposit accounts of customs authorities in bodies of the State Treasury of Ukraine

2.1. In national currency which arrive in customs authorities for ensuring accomplishment by payers of obligations concerning payment of customs and other payments and also accomplishment of the tasks assigned to Customs Service of Ukraine in bodies of the State Treasury of Ukraine accounts according to the Chart of accounts of financial accounting of accomplishment state and local budgets, the approved order of the State Treasury of Ukraine No. 119, according to the balance sheet account 3734 "Deposit Accounts of Bodies of Collection" are applied of 28.11.2000 to accounting of means (further - the deposit account 3734) which purpose - "accounting of movement of customs and other payments which are paid to / or during customs clearance into accounts of bodies of collection".

Means which are considered on the deposit account 3734, do not belong to customs authorities.

2.2. For transfer of funds which are deposited by payers and citizens to / or during customs clearance of goods, on balance of Head department of the State Treasury of Ukraine (further "BUZZING" of Ukraine) in the city of Kiev deposit accounts 3734 addressed to customs authorities open.

2.3. Opening of deposit accounts 3734 is performed based on the statement of customs authority according to Section 6 of the Procedure for opening of accounts in national currency in bodies of the State Treasury approved by the order of the State Treasury of Ukraine of 02.12.2002 No. 221 and registered in the Ministry of Justice of Ukraine 17.12.2002 for No. 976/7264.

3. Procedure of calculations with budgets for customs and other payments and procedure for return to payers mistakenly and/or excessively paid customs and other payments

3.1. Payment of the means in national currency intended for ensuring collection of customs and other payments is performed by payers to / or during customs clearance of goods from the accounts opened by them in banks, in the form of subscription and/or surcharge, and also cash through banks into deposit accounts 3734, opened addressed to customs authorities in "BUZZING" of Ukraine in the city of Kiev.

3.2. The payment mechanism of the means intended for ensuring collection of customs and other payments in foreign currency, cash in national currency; introduction of cash pledge; and also accounting of other receipts during realization of customs affairs, is established by the State Customs Service of Ukraine.

Carrying out the specified transactions is performed through the corresponding bank balance sheet account 2603 "Distribution Accounts of Business Entities" (further - the bank account 2603).

3.3. Means which arrived into deposit accounts 3734 of customs authorities according to this Procedure are listed by customs authorities only for implementation of such transactions:

transfer in the relevant budgets of Ukraine;

return to payers mistakenly and/or excessively paid means.

The order is performed by means which are considered on deposit accounts 3734 of customs authorities according to this Procedure only based on payment orders which are drawn up by customs authorities in accordance with the established procedure.

3.4. Return to payers mistakenly and/or excessively paid customs and other payments which are enlisted into deposit accounts of customs authorities 3734, is performed according to 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 in the budget, control for which collection is exercised by customs authorities, the approved order of the State Customs Service of Ukraine of 20.07.2007 No. 618, registered in the Ministry of Justice of Ukraine 25.09.2007 for No. 1097/14364. "BUZZING" of Ukraine in the city of Kiev based on payment orders of customs authorities provides money transfer on:

the bank accounts of payers opened in banks;

bank accounts 2603, opened for customs authorities in the relevant separate divisions of authorized bank on the location of customs authority for payment of means to payers by cash if such funds were deposited by cash.

The specified calculations are regulated in centralized procedure according to the relevant contracts between the State Customs Service of Ukraine and authorized bank which services customs authorities.

3.5. Means which are subject to transfer in the Government budget of Ukraine not later than the next working day after date of completion of customs clearance of goods are listed by customs authorities from deposit accounts 3734, opened in "BUZZING" of Ukraine in the city of Kiev, into the accounts on accounting of the income opened in head departments of the State Treasury of Ukraine in the Autonomous Republic of Crimea, areas, the cities of Kiev and Sevastopol by customs authorities and codes of budget classification of budget receipts.

4. Procedure for transfer of customs and other payments into settlement and cash servicing through bodies of the State Treasury of Ukraine

4.1. The list of customs authorities which are transferred to settlement and cash servicing through bodies of the State Treasury of Ukraine is determined by the State Customs Service of Ukraine in coordination with the Ministry of Finance of Ukraine.

4.2. At the time of transfer of customs and other payments into servicing through "BUZZING" of Ukraine in the city of Kiev customs authorities provide transfer of remaining balance of means of the payers paid in the form of advance payment, and also excessively paid customs and other payments from bank accounts 2603 for deposit accounts 3734 in "BUZZING" of Ukraine in the city of Kiev.

4.3. Means of payers, citizens, and also the legal entities authorized by the State Customs Service of Ukraine to act as the guarantor which at the time of transfer of customs and other payments are subject to transfer in the Government budget of Ukraine are listed by customs authorities according to the legislation of Ukraine.

4.4. Transactions with other remaining balance of currency values and means, and also cash pledge which according to the legislation are considered for ensuring task performance, assigned to Customs Service of Ukraine on bank accounts 2603, are performed in accordance with the terms of the contract between the State Customs Service of Ukraine and authorized bank.

4.5. Customs authorities inform payers about:

change of settlement system;

transfer of remaining balance of means of payers which was in customs authorities, into deposit accounts 3734 in "BUZZING" of Ukraine in the city of Kiev;

details of the new accounts opened in "BUZZING" of Ukraine in the city of Kiev.

5. Final provisions

5.1. Customs authorities of Ukraine and bodies of the State Treasury of Ukraine for ensuring settlement and cash servicing of customs and other payments perform interaction concerning exchange of information.

5.2. The State Customs Service of Ukraine approves with the Ministry of Finance of Ukraine each case of transition on competitive basis to settlement and cash servicing of customs authorities by other bank.

The agreements signed by the State Customs Service of Ukraine in centralized procedure with authorized bank shall provide, in particular, daily provision to the State Customs Service of Ukraine by this bank of summary information on movement of means on bank accounts 2603 for informing the Ministry of Finance of Ukraine.

5.3. Unpaid customs and other payments are enforced from payers according to the legislation.

 

Department director administration monitoring payments of the Ministry finance of Ukraine

K. V. Zinkevich

Head of department financial accounting and the reporting - the chief accountant State Customs Service of Ukraine

M. V. Okolita

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