Unofficial transfer (c) Soyuzpravoinform LLC

LAW OF UKRAINE

of August 15, 2022 No. 2510-IX

About modification of the Customs code of Ukraine and other laws of Ukraine of rather some questions of accomplishment of Chapter 5 of the Section IV of the Agreement on association between Ukraine, on the one hand, and European Union, European Atomic Energy Community and their state members, on the other hand

The Verkhovna Rada of Ukraine decides:

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

1. In Article 4 part one:

Item 12-1 to state 1) in the following edition:

"12-1) general declaration of arrival - the notification 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 assessment of safety and reliability, provided to customs authority in the established procedures and terms;

To add 2) with Item 12-2 of the following content:

"12-2) electronic information resources of customs authorities - the systematized information including data in electronic form, right of possession, use or the order which belongs to customs authorities according to the law and which are created, received (including from the data containing in the documents provided during implementation of customs control and customs clearance of goods, vehicles and also other documents including received according to international treaties of Ukraine) are considered, processed and are stored on material carriers and/or are displayed by means of information technologies";

3) in Item 22 of the word "seals, stamps, holographic tags, means electronic digital" shall be replaced with words "seals, seals, stamps, holographic tags, means electronic";

Item 37 to state 4) in the following edition:

"37) carrier - person who moves goods or undertakes obligations and responsibility for movement of goods through customs border of Ukraine and/or customs area of Ukraine, in particular:

for the mixed (combined) transportation - person who uses (operates) this vehicle which directly sets in motion or transports other vehicles as the active vehicle placed on it;

for maritime or airborne transportation under the agreement of charter (chartering) of the vessel - the person signing the agreement and issuing the air freight bill (Air Waybill) or the bill of lading (Bill of Lading) for the purpose of direct transportation of goods";

To add 5) with Items 51-1-and 52-1 of the following content:

"51-1) decisions of customs authority - the act of customs authority (the official or persons of customs authority) which concerns application of the legislation of Ukraine concerning customs affairs in specific case and which has legal effects for the interested person or interested persons";

"52-1) systems providing functioning of electronic information resources of customs authorities - set of the information (automated), electronic communication and information and communication, information and telecommunication, and/or telecommunication systems providing functioning of electronic information resources of customs authorities".

2. To state the name of Chapter 2 in the following edition:

"Chapter 2. The authorized economic operator. Simplifications and benefits".

3. In Article 12:

The word "special" to exclude 1) in Item of 1 part two;

Paragraph one of part three to state 2) in the following edition:

"3. The following criteria are applied to provision of authorizations:"

Part the fourth to state 3) in the following edition:

"4. For provision of authorization of AEO the company gives to the central executive body which realizes the state customs policy, the statement for the provision of authorization AEO and the questionnaire of self-assessment according to the procedure determined by Article 19-4 of this Code";

4) in part six:

word in paragraph one of" (updating) of action" shall be replaced with words "(updates), modification, cancellation";

state paragraph two in the following edition:

"The central executive body which realizes the state customs policy, instantly, but no later than the next working day from the date of decision making enters data on provision, cancellation or cancellation of authorization of AEO in the Unified state register of the authorized economic operators";

third - the fifth to exclude paragraphs;

Part the seventh to exclude 5);

To "criteria of AEO" shall be replaced with words 6) in word part eight to "the specified criteria";

Part the ninth to state 7) in the following edition:

"9. The Cabinet of Ministers of Ukraine claims:

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

2) form of the certificate of AEO;

3) procedure for maintaining the Unified state register of the authorized economic operators.

According to the appeal of the company to which authorization of AEO is provided the central executive body realizing the state customs policy issues the certificate of AEO.

The certificate of AEO is issued to the director or person authorized by it or goes to the company the registered mail with the assurance of receipt";

8) the tenth to exclude part.

4. State Article 13 in the following edition:

"Article 13. Simplification and benefits

1. The company has the right according to the procedure and on the conditions determined by this Code to apply such simplifications:

1) general guarantee;

2) general guarantee with reduction of the amount of providing the basic amount by 50 percent;

3) general guarantee with reduction of the amount of providing the basic amount by 70 percent;

4) release from guarantee;

5) independent imposing of seals of special type;

6) the procedure of the simplified declaring;

7) the procedure of release on the location.

2. The company has the right to apply other simplifications provided by international treaties of Ukraine which consent to be bound is provided by the Verkhovna Rada of Ukraine, according to the procedure and on the conditions defined by such international treaties and the legislation of Ukraine concerning customs affairs.

3. 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;

2) reduction by automated control system for risks of forms and amounts of customs control when implementing customs clearance of goods, vehicles of commercial appointment;

3) use of the lane which is specially determined (in the presence) at the check point through frontier of Ukraine for movement of automotive vehicles of commercial appointment;

4) use of the national AEO logo.

4. The company which received authorization of AEO-B takes such advantages:

1) obtaining from customs authority of the notification that the corresponding goods and vehicles of commercial appointment on the basis of analysis results of risks according to the general declaration of arrival are chosen for carrying out customs examination at the check point (control Item) through frontier of Ukraine until their movement through customs border of Ukraine;

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

3) reduction by automated control system for risks of forms and amounts of customs control when implementing customs registration of goods, vehicles of commercial appointment;

4) use of the lane which is specially determined (in the presence) at the check point through frontier of Ukraine for movement of automotive vehicles of commercial appointment;

5) use of the national AEO logo.

If by results of application of risk management system it is revealed that sending the notification, stipulated in Item 1 this part, can affect results of customs examination, officials of customs authority have the right to carry out customs examination without sending such notification.

5. For provision of authorization on simplification application the company gives to the central executive body which realizes the state customs policy, the statement for provision of authorization on application of simplification and the questionnaire of self-assessment according to the procedure, stipulated in Article 19-4 of this Code.

6. On application of each separate simplification determined by Items 1 - 6 parts one of this Article, separate authorization is provided. On application of the simplification determined by Item 7 parts one of this Article for each object of the company (the building, construction, the open or covered area and so forth) separate authorization is provided. Data on such object of the company are specified in authorization.

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

8. After receipt of authorization on simplification application the company shall adhere to the conditions determined by the corresponding authorization and also not allow cases of discrepancy to criteria and/or conditions of provision of authorization on simplification application.

9. The nonresident companies have the right to take the advantages determined by this Article according to the international treaties of Ukraine providing mutual recognition of the companies to which authorization of AEO, and the companies fulfilling the requirements of the legislation of the country of their registration equivalent to requirements for provision of authorization of AEO according to this Code is provided".

5. Exclude Article 13-1.

6. In Article 14:

The name to state 1) in the following edition:

"Article 14. Conditions of compliance of the company to criteria of provision of authorization";

2) in part one:

the paragraph one of Item 1 after the words "on work with customs" to add with the words "the worker responsible for customs questions specified in part four of this Article";

in Item 2:

word in paragraph one of" (customs brokers), and also officials of other companies" shall be replaced with words "(customs brokers), carriers";

third to state the paragraph in the following edition:

"five and more customs offenses made by one or several persons within calendar year are considered as systematic customs offenses. At the same time making by one or several persons of two and more customs offenses connected with implementation of customs formalities concerning goods, vehicles of commercial appointment in case of their simultaneous movement through customs border of Ukraine within one external economic transaction is considered making of one customs offense";

3) in part two:

in Item 1:

state the subitem "v" in the following edition:

"c) provides possibility of allocation of data on goods with the different customs status (for authorizations of AEO-S, authorizations on application of the simplifications determined by items 4 - 7 parts one of article 13 of this Code, and authorizations on application of the procedure of end use of goods)";

in the subitem "g" of the word "information and telecommunication" shall be replaced with words "information and communication";

in Item 7 of the word of "information and telecommunication and computer systems" shall be replaced with words "the information and communication and information (automated) systems";

4) in part three:

state Item 3 in the following edition:

"3) within calendar year in which assessment of conformity of the company to the specified criterion is carried out both the previous three calendar years accounting data and the financial reporting of the company confirm that such company is in steady financial condition which gives the chance to provide the obligations of the company including connected with customs payment. The steady financial condition of the company means compliance of settlement indicators of the company to solvency ratios (financial stability) and liquidity, and also lack of negative net assets, except cases when such negative net assets can be provided.

The Cabinet of Ministers of Ukraine determines methods of providing negative net assets, solvency ratios (financial stability) and liquidity of the company, and also procedure for test of compliance of the company to the criterion determined by Item 3 parts three of article 12 of this Code including depending on authorization about which provision the application is submitted";

exclude item 4;

5) in part four:

the fifth to exclude the paragraph;

paragraphs of the seventh - to state the ninth in the following edition:

"a) interaction with customs authorities concerning compliance of the company to criteria and/or conditions of provision of authorization;

b) carrying out independent control of observance by the company of compliance to criteria and/or conditions of provision of authorization and to the conditions determined by such authorization;

c) immediate informing customs authorities on the changes in activities of the company important for evaluating compliance including concerning loss or transfer to the other person of right to use by the corresponding object (the building, construction, the open or covered area and so forth), emergence of events and/or circumstances which can have influence on observance by the company of compliance to criteria and/or conditions of provision of authorization, and the conditions determined by such authorization".

7. Article 15 - 18 to exclude.

8. To state the name of Chapter 3 in the following edition:

"Chapter 3. Decisions of customs authorities. Informing and consultation on questions of customs affairs".

9. State Article 19 in the following edition:

"Article 19. General provisions concerning decisions of customs authorities

1. Customs authorities make decisions:

1) according to the statement of the company;

2) in case of accomplishment of customs formalities;

3) on cases on customs offense;

4) by consideration of claims to decisions, actions or failure to act of customs authorities;

5) in other cases, stipulated by the legislation Ukraine concerning customs affairs.

2. Decisions of customs authorities can be appealed according to Chapter 4 of this Code".

10. Add with Articles 19-1 - 19-18 following contents:

"Article 19-1. Forms of decisions of customs authorities

1. Customs authorities make decisions in the form established by this Code (in writing, orally or by making of actions).

2. Written decisions are drawn up in paper or electronic form.

The decision are electronically drawn up as the separate electronic document or by entering of marks, data on the made decision into the corresponding systems providing functioning of electronic information resources of customs authorities.

Article 19-2. Types of decisions of customs authorities

1. According to the statement of the company customs authorities make the decision relatively:

1) authorizations of AEO;

2) authorizations on simplification application;

3) registration of the guarantor;

4) permissions to implementation of the type of activity determined by Article 404 of this Code;

5) authorizations on application of the procedure of end use of goods;

6) binding information;

7) other decisions according to the laws of Ukraine.

Provisions of Articles 19-3 - 19-18 of this Code are applied only for the decisions determined by Items 1 - the 6th this part.

2. The decisions of customs authorities determined by Items 1 - 6 parts one of this Article, are provided free of charge and are effective is termless if other is not provided by this Code.

3. The decisions of customs authorities determined by Items 1 - 6 parts one of this Article, can be such types:

1) about consideration of the application;

2) about refusal in consideration of the application;

3) about prolongation of term of decision making;

4) about request of documents and/or information;

5) about provision of the decision;

6) about refusal in provision of the decision;

7) about modification of the decision;

8) about review of the decision;

9) about suspension of the decision;

10) about assessment of the taken measures;

11) about renewal of the decision;

12) about cancellation of the decision;

13) about cancellation of the decision;

14) about leaving of the decision without changes.

4. Customs authorities make the decisions determined by Items 1 - 4 parts three of this Article, during consideration of any applications submitted according to this Chapter.

Customs authorities make the decisions determined by Items 5 - 6 parts three of this Article, by results of consideration of the application on provision of the decision.

Customs authorities make the decisions determined by Items 7 - 14 parts three of this Article, after acceptance and on the decisions determined by Item 5 parts three of this Article.

Customs authorities do not make the decisions determined by Items 7 - 11, 14 parts three of this Article, on solutions of rather binding information.

Customs authorities, except the decisions determined by Items 1 - 14 parts three of this Article, make other decisions in cases, stipulated by the legislation Ukraine concerning customs affairs.

5. Customs authority without delay, but no later than the next working day from the date of the decision making determined by part three of this Article:

1) sends to the company in paper or electronic form information on the made decision (in the presence - such solution and the copy of the order concerning such decision if execution of the order is stipulated by the legislation Ukraine concerning customs affairs);

2) enters data on the made decision into the systems providing functioning of electronic information resources of customs authorities;

3) performs other actions determined by the legislation of Ukraine concerning customs affairs for accomplishment by customs authorities after adoption of the relevant decision.

6. In the decisions determined by Items 2 and 3, 6 - 9, 12 and 13 parts three of this Article, the bases and the reasons of adoption of such decision are specified with reference to legislation regulations, and also term and procedure for appeal of the decision.

7. In case of decision making, 12 and 13 parts three of this Article determined by Items 6, of 9,, customs authority together with the decision send to the copy of documents (in the presence) based on which the relevant decision was made.

8. The procedure for decision making by customs authority is determined by this Code and other legislation of Ukraine concerning customs affairs.

Article 19-3. Customs authority, authorized to make the decision

1. Customs authorities, authorized to make the decision, is:

1) on authorization of AEO - the central executive body realizing the state customs policy;

2) on authorization on simplification applications - the central executive body realizing the state customs policy;

3) on registration of the guarantor - the central executive body realizing the state customs policy;

4) about permission to implementation of the types of activity determined by Article 404 of this Code:

a) on implementation of customs broker activities - the central executive body realizing the state customs policy;

b) on opening and operation of duty-free shop - the central executive body which realizes the state customs policy, together with the central executive body providing realization of state policy in the field of protection of frontier;

c) on implementation of the types of activity determined by Items 3 - the 6th Articles 404 of this Code, - customs in which zone of activities the corresponding territories, rooms, reservoirs are located refrigerating or the freezers covered or the open areas which can be used when implementing such types of activity;

5) authorizations on application of the procedure of end use of goods - customs in which zone of activities the authorizations of transaction specified in the statement for provision with goods to which the procedure of end use of goods will be applied will be begun;

6) rather binding information - the customs authority determined by the central executive body realizing the state customs policy.

Article 19-4. Filing of application for decision making

1. For acceptance by customs authority of the decisions determined by Items 3, of 5, 7 - 9, 12 parts three of article 19-2 of this Code, the company submit to the relevant customs authority the application, and in the cases established by the legislation of Ukraine concerning customs affairs, the questionnaire of self-assessment, and also other documents, their copies and/or information necessary for decision making of customs authority.

If the company has the operating authorization for which provision compliance of the company to criterion and/or condition which observance is necessary for provision of authorization concerning which the application is submitted is confirmed, the questionnaire of self-assessment is not filled in in that part in which compliance of the company to criterion and/or condition is already confirmed.

If the company has the operating authorization for which provision compliance of the company to all criteria and/or conditions which observance is necessary for provision of authorization concerning which the application is submitted is confirmed, the questionnaire of self-assessment does not move.

2. The statement for decision making by customs authority and the questionnaire of self-assessment, other documents or their copies enclosed to the application move one of the following methods:

1) in paper form - personally or the mailing with the inventory of investment;

2) electronically - with use of the systems providing functioning of electronic information resources of customs authorities with observance of requirements of the legislation in spheres of electronic document management, electronic confidential services and information security.

3. The statement for decision making by customs authority is constituted in state language and signed by the director or person authorized by it.

4. The Cabinet of Ministers of Ukraine claims:

1) forms of statements for authorization provision;

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

3) report form about results of assessment (repeated assessment) of compliance of the company to criterion and/or condition of provision of authorization;

4) report form about results of application of the procedure of end use of goods;

5) form of the conclusion about compliance (discrepancy) of the company to criteria and/or conditions of provision of authorization;

6) forms of authorizations;

7) procedure for carrying out assessment by customs authorities (repeated assessment) of compliance of the company to criteria and/or conditions of provision of authorization;

8) plan form, procedure for planning and carrying out monitoring of compliance of the company by customs authorities to criteria and/or conditions of provision of authorization.

Article 19-5. Preliminary consideration of the statement

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