LAW OF UKRAINE

of October 2, 2019 No. 141-IX

About modification of the Customs code of Ukraine of rather some questions of functioning of the authorized economic operators

The Verkhovna Rada of Ukraine decides:

I. Bring in the Customs code of Ukraine (Sheets of the Verkhovna Rada of Ukraine, 2012, No. No. 44-48, of the Art. 552) the following changes:

1. In part one Item 34-1 of Article 4, Article parts four 7, Article parts two 21, Article parts twelve 23, Item 2 parts two and parts five of Article 25, Article parts one 28, Article parts two 34, Article parts two 35, Article parts one 68, Article parts two 153, Article parts two 167, parts five and the thirteenth Article 233, Article parts four 257, Article parts one 304, Article parts two 307, Article parts one 311, parts two - the fifth Article 314, Article parts five 318, Article parts one 331, Article parts two 332, part five and Item of 1 part seven of Article 346, parts of the nineteenth Article 356, parts two - the fourth, sixth and fourteenth Article 357, Article parts four 377, Article parts two 390, parts one, the second, the sixth and seventh Article 398, 405, parts one and third Article 406, Article parts one 415, parts two and the fifth Article 449, Article parts two 450, Article parts three 452, Item 3 parts one of Article 490, parts two and third Article 493, Article parts two 515, Article parts one 516, the second offer of part five of Article 521, Article parts one 523, parts one - the fourth Article 529, parts one - the fourth Article 530, the name and part one of Article 545, Article parts three 546, Article parts three 547, Article parts one 550, Articles 564, parts two of Article 575 and part two of Article 576 of the word "provides forming and realizes the state tax and customs policy" shall be replaced with words Article parts one "realizes the state customs policy".

2. In Article part four 21, Article parts three 23, Article parts five 31, Article parts one 34, Article parts ten 52, Article parts three 55, Item 2 parts three of Article 78, Item 2 parts two of Article 86, Article parts eight 102, Article parts three 112, Article parts three 120, Article parts six 123, Item 3 parts three of Article 129, Item 2 parts four of Article 137, parts two and eighth Article 143, Item 2 parts four of Article 146, Article parts eleven 149, Article parts three 153, Item 2 parts two of Article 160, Article parts eleven 165, Item 2 parts two of Article 173, Article parts three 188, Article parts three 194, Article parts two 201, Article parts one 202, parts one and third Article 220, Article parts three 228, Article parts one 229, Article parts one 230, Article parts one 231, Article parts one 232, parts eight Articles 233, Article parts one 237, parts three and sixth Article 239, Article parts two 246, parts five, seventh, eighth and tenth Article 247, Article parts two 253, Article parts six 257, parts one, the seventh and twelfth Article 264, Article parts seven 298, parts five and the seventh Article 299, Article parts two 300, Article parts three 301, Article parts two 304, Article parts three 311, Article parts nine 313, Article parts four 327, Article parts one 330, parts seven and the eleventh Article 338, Article parts five 339, Article parts six 340, Article parts four 341, Article parts three 342, Article parts four 343, Article parts three 346, Article parts five 348, parts fifteen and the seventeenth Article 356, parts eight and the sixteenth - the eighteenth Article 357, Article parts two 363, Article parts one 377, Article parts three 398, Article parts one 407, Item of 1 part two of Article 412, part one item 4 of Article 422, Article parts one 428, Article parts one 431, Article parts one 435, Article parts six 437, Article parts four 439, 440, Item 6 parts one of Article 446, Article parts two 456, Article parts two 457, Article parts six 507, Article parts three 508, Article parts five 509, Article parts five 513, Article parts five 514, Article parts three 520, the third offer of part five of Article 521, Article parts three 541, Article parts two 546, Article parts two 552, Article parts one 553, parts two of Article 554 and part two of Article 581 of the word "provides forming and realizes the state tax and customs policy" shall be replaced with words Article parts one "provides forming and realizes the state financial policy".

3. In Article 4:

1) in part one:

add with new Item of the following content:

"1) the authorized economic operator (further - AEO) - the company to which bodies of the income and charges provide authorization of AEO according to this Code".

With respect thereto to consider Item 1 Item 1-1;

add with Item 12-1 of the following content:

"12-1) general declaration of arrival - the notification of body of the income and charges on the goods intended for import to customs area of Ukraine, including for the purpose of transit, containing the data necessary for carrying out risk analysis for the purpose of safety and reliability";

"bodies of the income and charges" to add Item 29 after words with the words "and also the automated system of customs clearance";

to add Item 43 after the words "behind observance" with words "unitary enterprises";

add with Item 62-1 of the following content:

"62-1) unified customs receipt - the document of the established form, in the cases provided by this Code, the certifying fact of collection by body of the income and charges of money, acceptances of cash pledge, transfer to it of goods, vehicles on storage";

exclude Item 64;

To add 2) with part two of the following content:

"2. The terms "essential participation" and "final beneficial owner (controller)" in this Code are used in the values given in the Law of Ukraine "About prevention and counteraction of legalization (washing) of income gained in the criminal way, to financing of terrorism and financing of distribution of weapons of mass destruction".

4. In part one of Article 7 of the word of "state policy in the field of the public customs affairs" shall be replaced with words "the state customs policy".

5. The second Article 11 to add part with the offer the second the following content: "Processing of personal data of persons, data on which are received by bodies of the income and charges, is performed without the consent of such persons".

6. State Chapter 2 in the following edition:

"Chapter 2. The authorized economic operator

Article 12. The status of the authorized economic operator

1. The resident company which carries out any role in the international supply chain of goods (the producer, the exporter, the importer, the customs representative, carrier, the freight forwarder, the holder of warehouse) and received authorization according to requirements of this Chapter, acquires the status of the authorized economic operator (AEO).

For the purposes of determination of role of the company in the international supply chain of goods terms are used in such value:

1) producer - the company which directly makes the goods intended for export;

2) the exporter (importer) - the company which based on prisoners it is direct or through the intermediary (the broker, the agent, the consignee and so forth) of the external economic agreements (contracts) performs export (import) of goods with movement them through customs border of Ukraine, irrespective of customs regime in which such goods are located;

3) the customs representative - the company which mediates (the customs broker, the broker, the agent, the consignee and so forth) during execution of the external economic agreement (contract);

4) carrier - in the value given in this Code;

5) the freight forwarder - in the value given in the Law of Ukraine "About transport-forwarding activities";

6) the holder of warehouse - the company, in property or use of which is customs warehouse, objects of warehouse of temporary storage, objects of free customs zone.

2. Authorization of AEO can be such types:

1) about provision of the right to application of special simplifications (further - AEO-S);

2) about confirmation of safety and reliability (further - AEO-B).

The company independently chooses the authorization type provided by this part and can have authorizations of both types at the same time.

Authorization of AEO is recognized in all territory of Ukraine.

Recognition by customs administrations of foreign states of authorization of AEO received by the resident companies is performed according to international treaties of Ukraine.

3. The following criteria are applied to provision of authorization of AEO (further – criteria of AEO):

1) observance of requirements of the customs and tax legislation of Ukraine, and also lack of the facts of criminal prosecution;

2) proper system of conducting financial accounting, business and transportation documentation;

3) steady financial condition;

4) providing practical standards of competence or professional qualification of the responsible official of the company;

5) observance of standards of safety and reliability.

Authorization of AEO-S is provided on condition of confirmation of conformity of the company to the criteria determined by Items 1 - the 4th this part.

Authorization of AEO-B is provided on condition of confirmation of conformity of the company to the criteria determined by Items 1 - the 3 and 5 this part.

Authorization of AEO-S or AEO-B provided that its action is not suspended or such permission is not cancelled, is confirmation of conformity of the company to the criteria determined by the paragraph the seventh or eighth in this part respectively.

4. Authorization of AEO is provided free of charge and is effective is termless. In the cases determined by Articles 17 and 18 of this Code, action of authorization of AEO can be stopped or authorization of AEO can be cancelled.

5. The central executive body which realizes the state customs policy keeps the Unified state register of the authorized economic operators and provides its promulgation on the official website.

6. The decision on provision, refusal in provision, suspension (renewal) of action or cancellation of authorization of AEO is drawn up by the order of the central executive body realizing the state customs policy.

The central executive body which realizes the state customs policy, instantly, but not later, than the next working day from the date of decision making:

1) sends to the company with use of information technologies the copy of the relevant order electronically with imposing of the qualified digital signature;

2) enters data on provision, suspension (renewal) of action or cancellation of authorization of AEO in the single automated information system of bodies of the income and charges;

3) enters data on provision or cancellation of authorization of AEO in the Unified state register of the authorized economic operators.

7. The company which received authorization of AEO has the right to apply special simplifications and to take advantages according to the procedure and on the conditions determined by this Code.

8. After receipt of authorization of AEO-S or AEO-B the company not allow cases of discrepancy to the criteria determined by the paragraph to the seventh or eighth part three of this Article respectively. Bodies of the income and charges perform monitoring of compliance of the company to criteria of AEO.

9. The Cabinet of Ministers of Ukraine claims:

1) the application form of the company about provision of authorization of AEO;

2) form of the questionnaire of self-assessment of the company;

3) report form about results of assessment (repeated assessment) of observance of conditions of compliance by the company to criterion of AEO;

4) form of the conclusion about compliance (discrepancy) of the company to criteria of AEO;

5) the application form of the company about provision of permission to application of special simplification;

6) form of permission to application of special simplification;

7) form, description and rules of use of the national AEO logo;

8) form of the certificate of AEO;

9) procedure for carrying out by bodies of the income and charges of assessment (repeated assessment) of compliance of the company to criteria of AEO;

10) plan form, procedure for planning and carrying out by bodies income and charges of monitoring of compliance of the company to criteria of AEO;

11) procedure for maintaining the Unified state register of Authorized Economic Operators.

10. For the purposes of application of this Chapter the criteria of AEO for the corresponding type of authorization of AEO determined by the paragraph to the seventh or eighth part three of this Article are subject to assessment (repeated assessment) of compliance and monitoring of compliance of the company to criteria of AEO only.

Article 13. Special simplifications and benefits

1. The company which received authorization of AEO-S has the right according to the procedure and on the conditions determined by this Code to apply the following special simplifications:

1) general financial guarantee;

2) independent imposing of seals of special type;

3) the procedure of the simplified declaring;

4) the procedure of release on the location.

2. The company which received authorization of AEO-S takes such advantages:

1) accomplishment of customs formalities concerning goods, vehicles of commercial appointment in first-priority procedure;

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