ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of October 25, 2019 No. 454

About modification of the Procedure for transfer of the government budget of customs and other payments which are made to / or during customs clearance, and the Procedure for return of advance payments (advance payment) and mistakenly and/or excessively paid amounts of customs payments

According to Article part seven 298, to Article part five 299, of part three of Article 301 of the Customs code of Ukraine, to article 43 of the Tax Code of Ukraine and 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, for the purpose of enhancement of process of collection of customs payments I ORDER:

1. Heading and Item 1 of the order of the Ministry of Finance of Ukraine of November 1, 2017 No. 898 "About approval of the Procedure for transfer in the government budget of customs and other payments which are made to / or during customs clearance", registered in the Ministry of Justice of Ukraine on November 23, 2017 for No. 1429/31297 (with changes), after the word of "Procedure" to add with words "accounting and".

2. Make changes to the Procedure for transfer in the government budget of customs and other payments which are made to / or during customs clearance, No. approved by the order of the Ministry of Finance of Ukraine of November 1, 2017 898, registered in the Ministry of Justice of Ukraine on November 23, 2017 for No. 1429/31297 (with changes), having been reworded as follows it which is applied.

3. Make changes to the Procedure for return of advance payments (advance payment) and mistakenly and/or excessively paid amounts of customs payments, No. approved by the order of the Ministry of Finance of Ukraine of July 18, 2017 643, registered in the Ministry of Justice of Ukraine on August 9, 2017 for No. 976/30844 (with changes), having been reworded as follows it which is applied.

4. Within 10 days from the date of entry into force of this order to provide:

To State Customs Service and Treasury - completion of the corresponding program and information complexes for realization of provisions of this order;

to customs of State Customs Service and Treasury - in accordance with the established procedure opening on balance of Treasury addressed to customs of State Customs Service of the deposit accounts provided by the Accounting treatment and transfers in the government budget of customs and other payments which are made to / or during customs clearance, the approved order of the Ministry of Finance of Ukraine of November 1, 2017 No. 898, registered in the Ministry of Justice of Ukraine on November 23, 2017 for No. 1429/31297 (with changes) (further - the Procedure);

to GFS customs - transfer of remaining balance of funds from deposit accounts 3734, opened in Head department of Treasury Kiev, into the corresponding deposit accounts of the customs of State Customs Service opened on balance of Treasury according to Procedure except remaining balance of means which it is seized according to the judgments;

to GFS customs - in case of arrest availability on the judgments of the money which is on deposit accounts 3734, opened in Head department of Treasury Kiev, in accordance with the established procedure opening on balance of Treasury addressed to GFS customs of deposit accounts and transfer on them of balances in cash which it is seized according to the judgments.

5. Provide to State Customs Service:

within 120 days from the date of official publication of this order creation and commissioning on separate web resource of information and telecommunication service for payers of customs payments;

informing taxpayers is relative:

changes in system of transfer of the customs and other payments paid to / or during customs clearance;

deposit account details of the customs of State Customs Service opened on balance of Treasury;

within 30 days from the date of transfer of remaining balance of funds for the corresponding deposit accounts of the customs of State Customs Service opened on balance of Treasury in accordance with the established procedure to carry out inventory count of means on all accounts of customs of State Customs Service and in the presence of receivables in the procedure established by the legislation to provide its write-off (repayment).

6. In accordance with the established procedure to provide to department of customs policy of the Ministry of Finance of Ukraine:

submission of this order on state registration in the Ministry of Justice of Ukraine;

promulgation of this order.

7. This order becomes effective from the date of its official publication, but not earlier than day of entry into force of the act of the Cabinet of Ministers of Ukraine of possibility of ensuring implementation by State Customs Service of powers and accomplishment of functions on realization of the state customs policy, state policy in the field of fight against offenses during application of the customs legislation.

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