ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of April 29, 2021 No. 242

About introduction of amendments to the order of the Ministry of Finance of Ukraine of June 15, 2015 No. 552

According to part seven of Article 455 of the Customs 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, I ORDER:

1. Bring in the order of the Ministry of Finance of Ukraine of June 15, 2015 No. 552 "About approval of the Accounting treatment for persons performing transactions with goods", registered in the Ministry of Justice of Ukraine on July 8, 2015 for No. 807/27252, the following changes:

Heading of the order to state 1) in the following edition:

"About approval of the Accounting treatment for persons who during implementation of the activities are participants of the relations regulated by the legislation of Ukraine concerning customs affairs";

Item 1 to state 2) in the following edition:

"1. Approve the Accounting treatment for persons who during implementation of the activities are participants of the relations regulated by the legislation of Ukraine concerning customs affairs which is applied.";

3) to add Item 3 with paragraphs of the following content:

"persons who were registered as persons who perform transactions with goods continue to be considered as persons who during implementation of the activities are participants of the relations regulated by the legislation of Ukraine concerning customs affairs and are not subject to repeated statement on such accounting;

stay on accounting in customs authorities of nonresident persons according to part one of Article 455 of the Customs code of Ukraine is obligatory since July 01, 2021.".

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