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ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of September 23, 2022 No. 296

About modification of the Procedure for filling of customs declarations on the form of the single administrative document

According to part six of Article 257 of the Customs code of Ukraine, the Law of Ukraine "About accession of Ukraine to the Convention on simplification of formalities in trade in goods", 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. In heading and Item 1 of the order of the Ministry of Finance of Ukraine of May 30, 2012 No. 651 "About approval of the Procedure for filling of customs declarations on the form of the single administrative document", the word "on the form" registered in the Ministry of Justice of Ukraine on August 14, 2012 for No. 1372/21684, shall be replaced with words "in form".

2. Make changes to the Procedure for filling of customs declarations on the form of the single administrative document approved by the order of the Ministry of Finance of Ukraine of May 30, 2012 No. 651, No. 1372/21684 registered in the Ministry of Justice of Ukraine on August 14, 2012 (further - the Procedure), having been reworded as follows it which is applied.

3. Repeal the order of the Ministry of Finance of Ukraine of February 08, 2022 No. 55 "About approval of Changes to the Procedure for filling of customs declarations on the form of the single administrative document", No. 249/37585 registered in the Ministry of Justice of Ukraine on February 23, 2022.

4. Declare invalid the order of the Ministry of Finance of Ukraine of March 17, 2022 No. 100 "About modification of item 4 of the order of the Ministry of Finance of Ukraine of February 08, 2022 No. 55", No. 344/37680 registered in the Ministry of Justice of Ukraine on March 19, 2022.

5. To the State Customs Service of Ukraine to finish the software taking into account provisions of this order.

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

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

promulgation of this order.

7. This order becomes effective since October 01, 2022, but not earlier than day of its official publication, except the paragraph of third corrected fillings of column 2 of the customs declaration, the paragraph of third of rules of filling of column 8 of the customs declaration, the paragraph of the fourth of rules of filling of column 29 of the customs declaration, the paragraph of the eighth of rules of filling of column 33 of the customs declaration, paragraph two of rules of filling of column 40 of the customs declaration of Chapter 3 of the Section II of the Procedure which become effective along with entry into force by Item 3 of the Section I of the Law of Ukraine of January 25, 2022 No. 1999-IX "About modification of the Customs code of Ukraine concerning the taxation customs payments of goods which move (are sent) in the international mailings, the international express departures, and procedure for their declaring", but not earlier than day of official publication of this order.

8. To impose control over the implementation of this order on the Deputy Minister of Finance of Ukraine on the European integration Draganchuk Yu. A. and Chairman of the State Customs Service of Ukraine.

Approved by the Order of the Ministry of Finance of Ukraine of May 30, 2012, No. 651

Procedure for filling of customs declarations in form of the single administrative document

I. General provisions

1. This Procedure determines rules of filling of columns of customs declarations (further - TD) by form of the single administrative document (further - EAD), additional sheets to it (further - additional sheets), procedure for entering of data into amendments, and also procedure for registration, distribution and use of sheets TD.

For goods which according to Article 94 of the Customs code of Ukraine are subject to declaring with use of TD can be used by TD, provided by the Convention on the procedure of joint transit, and the rule of their filling according to this Convention.

The rules provided by this Procedure also extend to application of TD in the EAD form, the additional sheets and amendments made by means of the computer, and electronic TD.

2. In this Procedure terms are used in the following values:

the active vehicle - the motor vehicle which leads to movement or transports other vehicles placed on it if goods are transported by combination from several vehicles;

gross weight - the total weight of goods including the weight of all packaging (including pallets), except for containers and other transport equipment;

cargo baggage - the goods moved with railway transport in luggage cars in accordance with the established procedure;

the sender - person who transferred or shall give the goods declared in TD to the order of carrier according to the agreement on transportation for delivery to the receiver and who is specified in the transport document or independently delivers these goods to the receiver, without using services of carrier;

the operator - the legal entity or physical person operating the vehicle of commercial appointment on its own behalf irrespective of whether it is the owner of such vehicle, or uses it on other legal causes;

the consolidated load - the load transported by one vehicle and consisting of two and more batches for different receivers or for one receiver from different senders;

international delivery - transportation of goods with crossing of frontier from the territory of Ukraine on the territory of foreign state; from the territory of foreign state on the territory of Ukraine; en route through the territory of Ukraine;

the receiver - person specified in the transport document to whom carrier it agrees with transport documents or at the request of the sender (the sender delivering goods independently without using services of carrier) shall give goods;

primary container (packaging) - container (packaging), inseparable from goods before its consumption and in which the goods move for retail sale;

movement of goods by customs area of Ukraine - movement of goods under customs control:

from Item of import (omission) to customs area of Ukraine in the customs authority located on customs area of Ukraine;

from the customs authority located on customs area of Ukraine to Item of export (omission) out of limits of customs area of Ukraine;

from one Item located on customs area of Ukraine, in other Item, located on customs area of Ukraine including if part of this movement passes outside customs area of Ukraine;

transit through passage from Item of import (omission) to customs area of Ukraine in Item of export (omission) out of limits of customs area of Ukraine (including within one check point through frontier of Ukraine);

from the artificial island, installation or construction created in exclusive (sea) economic zone of Ukraine to which the exclusive jurisdiction of Ukraine, to the customs authority located in the territory of Ukraine occupied by land, and in the opposite direction extends;

the check point - the check point or Item of control;

stationary means of transportation - pipelines and power lines;

invoice cost - the price of the goods moved through customs border of Ukraine, specified in the account (the invoice, the pro forma bill, etc.) or other document determining the goods cost.

Other terms are used in this Procedure in the values given in the Customs code of Ukraine and other regulatory legal acts on customs affairs.

3. The general provisions concerning filling of columns TD:

3.1. TD shall not contain erasures and blots.

3.2. The data declared in TD by the customs applicant or person authorized by it (further - the Customs applicant), are the data necessary for the customs purposes.

3.3. Column A, C, D / J, E/J, F, G, I TD of paper copy of TD and its electronic copy or electronic TD are filled with officials of customs authorities. Other columns TD are filled in with the Customs applicant.

In some cases, determined by this Procedure, in the specified columns TD the part of data can be entered by the Customs applicant, and officials of customs authorities can enter the data belonging to competence of customs authorities in other columns TD.

Columns 55, 56 in the cases determined by this Procedure are filled in is legible by hand ink and large letters person who accepted the declared goods for shipment (carrier) in the leaf with the designation "4/5" TD on paper accompanying goods during time meanwhile as goods left customs of departure, and how they arrived to customs of appointment. All records are certified by the signature of person who accepted goods for shipment. The specified information is entered in the electronic copy of TD on paper by the official of customs authority in which zone of activities such transactions are made. In case of electronic declaring of the data, provided by Items 4, of the 5th Section II of this Procedure which are filled in leaf with the designation "4/5" TD on paper in transit are entered by the official of customs authority only into the Single automated information system of customs authorities of Ukraine (further - EAIS of State Customs Service). Modification of the data specified in TD when declaring at the same time is not performed.

3.4. When filling columns TD of the reference earlier completed graphs it is forbidden.

3.5. Need of filling of certain column TD is determined by the Customs applicant agrees with the rules of filling of columns provided in the Section II of this Procedure proceeding from the direction of movement, the chosen customs regime, availability or lack of the description of this column in the corresponding Chapter of the Section II of this Procedure and availability of clauses in the text of the description of this column. The column shall not be filled in with the Customs applicant if conditions of movement of goods correspond specified in the description of this column by clause or Chapter of the Section II of this Procedure that corresponds to the direction of movement of goods, does not contain the description of this column.

3.6. The data declared in TD on paper make sure the signature of person which constituted TD:

in column 54 EAD;

in any empty seat (except for the columns completed by officials of customs authorities) additional sheets;

in the right bottom corner in specially allocated to the column of amendment.

3.7. The rules of declaration of goods stated in this Procedure, moved through customs border of Ukraine with citizens, extend to cases of declaration of goods, moved (sent) through customs border of Ukraine citizens for the personal, family and other needs which are not connected with implementation of business activity and according to the Customs code of Ukraine and Regulations on customs declarations approved by the resolution of the Cabinet of Ministers of Ukraine of May 21, 2012 No. 450 (further - Regulations on customs declarations), are declared with representation of TD, stipulated by the legislation Ukraine for the companies.

3.8. The rules of declaring of the consolidated loads stated in this Procedure in case of their movement through customs warehouses and free customs zones of commercial type extend only to the consolidated loads moved with content of the relevant customs warehouse or free customs zone of commercial type.

3.9. The rules of declaring of complete objects stated in this Procedure extend to the goods moved through customs border of Ukraine in the sorted or not collected condition with several batches during the certain period as on working or transportation terms of their transportation by one vehicle it is impossible and customs control and accomplishment of customs formalities when which implementing customs clearance are performed in accordance with the established procedure.

3.10. Rules of filling of columns of additional sheets correspond to rules of filling of the corresponding columns EAD if for separate columns of additional sheets this Procedure does not provide other.

3.11. In unused subsections of the column 33 "Commodity code" of additional sheets the record "ХХХХХХХХХХ" is put down (the first eight signs - in the first subsection, the ninth and tenth - in the second).

3.12. Customs authorities are not allowed to establish procedure for filling of columns TD and to determine features of filling of columns TD, excellent from determined by this Procedure, and also to make demands for entering into TD of information which is not provided by this Procedure to Customs applicants.

3.13. In case of commodity importation on customs area of Ukraine the rules of filling of columns TD provided for availability of international delivery are applied if international delivery was performed before goods placement in the customs regime declared in TD, including:

in TD according to which goods for the first time are located in customs regime in the territory of Ukraine;

in case of change of customs regime of the goods imported on customs area of Ukraine in customs regime of transit;

in the additional declaration on the goods which are drawn up on temporary, preliminary or periodic by TD.

3.14. Recognition invalid TD is on paper performed by deletion by the official of customs authority of the sheets "1/6", "2/7" and "3/8" TD on paper and print of personal number seal on it and putting down of the marks provided by this Procedure in the column "TD D/J. Recognition invalid electronic is performed by TD by entering into it of the corresponding marks.

3.15. When filling previous the TD, containing all information, necessary for release of goods, TD, filled regularly, additional declaration in such declarations enters all data necessary for application of the corresponding customs regime provided by this Procedure.

When filling previous TD, containing the data necessary for commodity importation, vehicles of commercial appointment to customs area of Ukraine and ensuring their delivery in customs authority of appointment (further - previous TD for import), periodic the TD, time TD in such declarations are entered the data necessary for application of the corresponding type of the declaration which are available for the Customs applicant.

4. Procedure for introduction of data and registration of amendment:

4.1. If in the field of any column TD on paper there is not enough place for introduction of obligatory data or for putting down by the official of customs authority of office marks (introduction of data), data are specified in amendment which is integral part of TD. At the same time in the corresponding column TD after the entered data the record "See Additional." is made.

4.2. All amendments shall be numbered. In the right upper corner in specially allocated column of each leaf of amendment it is specified:

Amendment ¹_______________________________________________________________

(the sequence number of set of amendment is specified)

to TD ¹____________________________________________________________________

(the official of customs authority the registration number TD provided in the column A is specified)

4.3. If in amendment the data from columns concerning all goods declared in this by TD are taken out, information from each such column shall be placed separately from each other after number of the corresponding column.

4.4. In case of removal in amendment of information from the columns concerning certain goods the sequence number of these goods in the form of text is specified: "Goods No. ___". With reference to the corresponding column with indication of its number the data entered in this column are provided below.

4.5. In the absence of the place for entering of data into amendment the new set of sheets of amendment is used. The empty seat of sheets of amendment is crossed out by person which constituted TD on all width of leaf and down diagonal the mark "Z".

4.6. If amendment is constituted by the official of customs authority, each its leaf is signed by this official with putting down in the lower part of each leaf near the mark "Seal:" of personal number seal of the official of customs authority. In this case the forms of amendment made by means of the computer are used.

4.7. In case of creation of amendment by the official of customs authority in the left bottom corner of the lower part of the column" E/J "CONTROL by OTPRAVLENIYA/EKSPORTA/NAZNACHENIYA CUSTOMS" of the sheet EAD with the designation "1/6", in the left bottom corner of reverse side of sheets with designation" 2/7", "3/8", "4/5" EAD the official of customs authority, amendment, makes text "Is constituted H amendments" where H - quantity of the sets of sheets of amendment constituted by such person which is certified it by the signature and print of personal number seal.

4.8. On all sheets of amendment which are part of TD the stamp print "under customs control" is put down (further - PTK stamp) in case of acceptance of TD to registration and personal number seal in case of registration completion. The inking is allowed by the official of customs authority of the records made in amendment by person who constituted TD so that they could not be added.

4.9. The electronic copy of TD shall contain surely the data provided in amendment. At the same time the record "See Additional." in the electronic copy is not made.

4.10. Sheets of amendment are distributed according to the procedure, stipulated in Item the 5th this Chapter. In case of distribution the sheet EAD and the sheet of amendment attached to it shall have at the right edge of the field of identical color (except cases of application of the EAD forms, additional sheets, amendments and specifications made by means of the computer).

4.11. In cases, stipulated by the legislation, submission of data which were not specified in TD when declaring due to the lack of information, by representation by the Customs applicant of division of customs clearance of customs authority by which it is drawn up TD, the register of numbers of vehicles and commodity-transport documents (appendix 2 to the Regulations on customs declarations, further - the register) is allowed.

The register moves on paper together with the electronic copy or as the electronic document not later than in two days from acceptance date of goods to transportation.

The register is transferred by the Customs applicant as a part of the electronic message certified with use of the digital signature or the seal based on the qualified certificate of open key in electronic form.

The corresponding electronic copy is instantly introduced by the official of customs authority of registration of TD in EAIS of State Customs Service.

After adoption of the Register in electronic form are performed by the EAIS program and information complexes of State Customs Service in the automatic mode:

entering of the Register into program and information complex on control of movement of goods and its statement on control;

introduction according to all data on sending specified in the Register by the vehicle;

establishment of the Customs code of Ukraine of term of transit transportation of the goods sent according to the Register determined by Article 95.

In case of need adjustments in the Register in electronic form of data on the vehicle, the commodity-transport document or goods quantity by the Customs applicant in the above-stated procedure the new (specifying) Register in electronic form with observance of the following requirements is submitted:

when filling of the specifying Register the mark in the field "specifying" is put down;

data on sequence number of Reestr and number TD are transferred from the respective fields of the person on duty Reestr whose data need to be modified;

data on adjustment only of one Register on duty can be entered in one specifying Register;

in the specifying Register the line number of the next Register which data need adjustment, and the modified and not requiring adjustments, data of the corresponding line of the next Register are specified;

Reestrov can be sent to one Register on duty a little specifying.

At the same time in program and information complex on control of movement of goods the line of the person on duty Reestr whose sheets are adjusted is removed from control.

5. Distribution of sheets TD on paper:

5.1. After completion of customs clearance of goods in the declared customs regime sheets TD on paper are distributed in the following procedure:

sheets with the designation "1/6" EAD, additional sheets and amendment are (in the presence) stored together with set of documents based on which the customs clearance, in division of the customs authority performing customs clearance was performed;

sheets with the designation "2/7" and "3/8" EAD, additional sheets and amendment (in the presence) return to the Customs applicant;

when placing goods under the customs regimes providing their export out of limits of customs area of Ukraine, sheets with the designation "4/5" EAD, additional sheets and amendment (in case of availability) are transferred to the authorized person for delivery together with goods to structural division of customs authority at the check point through customs border of Ukraine, in particular for execution of the order on loading. After holding procedure of the omission these sheets are stored by the customs authority which performed the omission of goods through customs border of Ukraine. In case of commodity exportation on periodic or electronic sheets with the designation "4/5" TD are not applied by TD, and number TD is specified in the commodity-transport document.

In case of registration previous TD on paper which contains all information, necessary for release of goods, after putting down in such previous the TD according to Rules of filling of the column D/J of Chapter 4 of the Section II of this procedure for the marks testimonial of its statement on control in EAIS of State Customs Service, to the Customs applicant returns leaf with the designation "2/7" EAD, the additional sheets and amendments corresponding to it. In case of adoption by customs authority of the decision on release according to the declared customs regime of goods, vehicles of commercial appointment on such preliminary TD to the Customs applicant also leaf with the designation "3/8" EAD, the additional sheets and amendments corresponding to it with the prints of personal number seal which are put down in them return.

5.2. Sheets with the designation "4/5" EAD and additional sheets TD on paper are not used:

in case of declaration of goods, imported on customs area of Ukraine (except for transit);

in case of declaration of goods, moved on stationary means of transportation;

when giving periodic TD, additional declaration.

5.3. At the request of person giving TD on paper registration of additional set of copies of sheets with the designation "3/8" EAD and additional sheets and the amendments corresponding to them is allowed. At the same time in the lower part of column E / J person which constituted TD makes record: "additional sheets" 3/8 "TD" which makes sure its signature are constituted. Additional set of copies of sheets which is drawn up by customs authority returns to the Customs applicant.

5.4. Behind the written address of persons specified in columns 2, of 8, of 9, of 14, and also in cases stipulated by the legislation, the customs authority (division of customs authority) certifies photocopies of the drawn-up sheets TD on paper or copies of the drawn-up electronic TD on paper.

For the certificate of photocopies of the drawn-up sheets TD on paper according to which it is drawn up vehicles components having identification numbers and which are subject to state registration, the written address it is not required.

The copy electronic represents TD on paper certified by the official of customs authority according to the procedure, provided by this subitem, visual representation on the paper which is drawn up by customs authority electronic TD, displayed in the *.pdf format.

The certificate is performed by putting down by the official of customs authority in the upper part of the face of each leaf of photocopy of TD on paper or the copy printed on paper electronic by mark TD "the Copy. According to the original", the personal signature, initials and surname to give the certificate of the copy and print of personal number seal.

6. Cases of creation of several TD in one batch and one TD in several batches:

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