ORDER OF THE STATE CUSTOMS SERVICE OF UKRAINE

of December 4, 2003 No. 833

About approval of the Procedure for decision making about implementation of customs clearance of goods and vehicles out of the location of customs authority or out of the working hours established for customs authority, and also charge and introduction of payment for such customs clearance

According to Article 71 of the Customs code of Ukraine of 11.07.2002 N 92-IV and the resolution of the Cabinet of Ministers of Ukraine of 18.01.2003 N 93 "About collection of payment for customs clearance of goods and vehicles out of the locations of customs authorities or out of the working hours established for customs authorities" I ORDER:

1. Approve the Procedure for decision making about implementation of customs clearance of goods and vehicles out of the locations of customs authority or out of the working hours established for customs authority, and also charge and introduction of payment for such customs clearance which is applied.

2. To management of taxes and fees (Lipikhin T. D.) and Management of legal work (Budakov A. Yu.) provide provision of this order on state registration in the Ministry of Justice of Ukraine.

3. To chiefs of regional customs, customs to inform subjects of foreign economic activity on requirements of this order by lighting it in mass media and at evident information stands in the locations of divisions of customs.

4. Determine that this order is applied from the date of entry into force of part thirteen of Article 71 of the Customs code of Ukraine.

5. To impose control of execution of the order on the vice-chairman of Service Ivanyuk M. M.

 

Approved by the Order of the State Customs Service of Ukraine of December 4, 2003, No. 833

Procedure for decision making about implementation of customs clearance of goods and vehicles out of the location of customs authority or out of the working hours established for customs authority, and also charge and introduction of payment for such customs clearance

1. General provisions

1.1. This Procedure is developed according to Article 71 of the Customs code of Ukraine and the resolution of the Cabinet of Ministers of Ukraine of 18.01.2003 N 93 "About collection of payment for customs clearance of goods and vehicles out of the location of customs authorities or out of the working hours established for customs authorities" (further - the resolution).

1.2. The procedure regulates questions of decision making of implementation of customs clearance of goods and vehicles out of the location of customs authority or out of the working hours established for customs authority, and also charge and introduction of payment for such customs clearance.

1.3. In this Procedure terms are used in such values:

the working hours established for customs authority, established for customs authority according to the legislation time during which officials of customs authority according to employment policies and procedures and schedules of working in shifts shall carry out the service duties;

work out of the working hours established for customs authority (work in overtime), - work of officials of customs authority which is carried out over the working hours established for customs authority.

Other terms are used in the values established by the Customs code of Ukraine and the Labor code of Ukraine.

1.4. The payment is levied according to the cargo customs declaration (дальшеГТД): when implementing customs clearance of goods and vehicles on GTD which is drawn up regularly; or on GTD which is drawn up after customs clearance of goods and vehicles according to the periodic customs declaration (further - PTD); or on GTD which is drawn up after customs clearance of goods and vehicles according to the general cargo customs declaration (further - OGTD) or on GTD which is drawn up after customs clearance of goods and vehicles in the simplified procedure.

According to the unified customs receipt MD-1 (further - the receipt MD-1) the payment is levied:

when implementing customs clearance of goods and vehicles on GTD which is drawn up after customs clearance of goods and vehicles according to the temporary declaration (further - VD) or the incomplete declaration (further - ND);

In case of carrying out transactions on customs clearance of goods and vehicles which do not provide filling of GTD.

1.5. Payers are legal entities and physical persons which move goods and vehicles through customs border of Ukraine and according to which appeal the decision on implementation of customs clearance of goods and vehicles out of the location of customs authority or out of the working hours established for customs authority was made.

The customs broker (intermediary) has the right to pay payment for customs clearance of goods and vehicles out of the location of customs authorities or out of the working hours established for customs authorities if the owner of goods authorizes it completely to perform all procedures for declaring and customs payment.

1.6. Payment of means is performed by payers to / or during customs clearance of goods and vehicles.

2. Decision making about implementation of customs clearance of goods and vehicles out of the location of customs authority or out of the working hours established for customs authority

2.1. The decision on implementation of customs clearance of goods and vehicles out of the location of customs authority in the working hours established for customs authority is accepted by the official of this customs authority authorized on it by the order of the head of customs authority based on the written application (any form) of legal (physical) entity which moves goods and vehicles, by imposing on the statement of the resolution of the authorized person of customs authority.

2.2. The decision on implementation of customs clearance of goods and vehicles out of the working hours established for customs authority (in overtime, night time, output, festive and non-working days), is accepted by the head of customs authority based on the written application (any form) of legal (physical) entity which moves goods and vehicles, by the publication of the relevant order of customs authority.

2.3. The statement shall contain:

data on goods and/or vehicle, sender, receiver, external economic agreement (in the presence);

the planned time and date of customs clearance;

the obligation about introduction of payment;

data on the desirable venue of customs clearance of goods (in case of customs clearance of goods out of the location of customs authority);

applicant's seal (in the presence);

signature of the applicant.

2.4. In case of movement of goods and vehicles by express carrier the express carrier files the written application.

3. Procedure for charge and introduction of payment

3.1. The payment is brought based on the written application to the authorized person of customs authority about carrying out customs clearance of goods and vehicles out of the location of customs authority or out of the working hours established for customs authority.

3.2. Charge and introduction of payment is performed in cases:

3.2.1. Carrying out customs clearance of goods and vehicles by officials of customs authority out of the location of customs authority.

In case of carrying out customs clearance of goods and vehicles during week-end and non-working holidays by divisions of customs clearance of customs which working hours is determined as round-the-clock the payment for customs clearance out of the location of customs authority is charged as for working hours.

In case of carrying out customs clearance of goods and vehicles by the officials working in divisions of customs clearance of customs authority on approved by management of customs authority and the schedule of working in shifts provided by the collective agreement, the payment for work of the official of customs authority out of the location of customs authority upon termination of working hours of the last change is charged at the rate as for overtime work.

Charges of payment for carrying out customs clearance of goods and vehicles by officials of customs authority out of the location of customs authority it is performed based on the relevant data entered in the Register of departures of inspectors for carrying out customs clearance of goods and vehicles which form is given in appendix 1 to this Procedure.

3.2.2. Carrying out customs clearance of goods and vehicles by officials of division of customs clearance of customs authority out of the worker of times established for customs authority.

In case of involvement of officials of customs authority to customs clearance of goods and vehicles out of the working hours established for customs authority (in overtime, night time, output, festive and non-working days), charge of payment for working hours of officials of customs authority is performed in the amount of, established by the resolution.

In case of carrying out customs clearance of goods and vehicles by the officials working in divisions of customs clearance of customs authority on approved by management of customs authority and the schedule of working in shifts provided by the collective agreement, the overtime payment of the official of customs authority is charged only in case of registration upon termination of working hours of the last change at the rates as for overtime work.

Charge of payment for carrying out customs clearance of goods and vehicles by officials of division of customs clearance of customs authority out of the working hours established for customs authority is performed based on the relevant data entered in the Register of duration of carrying out customs clearance of goods and vehicles out of working hours which form is given in appendix 2 to this Procedure.

3.3. The amount of payment for customs clearance of goods and vehicles established by the resolution out of the working hours established for customs authority (in overtime, night time, output, festive and non-working days), is applied only in case of accomplishment of service duties by the official of customs authority out of the worker from time to time determined by employment policies and procedures (the schedule of working in shifts) for employees of divisions of customs clearance of customs authority irrespective of availability of recommendations of executive bodies concerning transferring of working hours.

3.4. If completion of carrying out customs clearance of goods and vehicles is performed by officials of customs authority out of the working hours established for customs authority, then charge of payment for working hours of the official of customs authority is performed for the period time which passed from the moment of completion of working hours until completion of customs clearance.

3.5. The payment is only for the actual time of implementation of customs clearance of goods and vehicles out of the location of customs authority or out of the working hours established for customs authority irrespective of the number of the officials of customs authority involved in such registration.

3.6. Accomplishment of service duties by officials of customs authority within incomplete hour is considered as work within one hour. In time spent by the official of customs authority on implementation of customs clearance of goods and vehicles out of the location of customs authorities also time spent by it on the drive to the destination and in the opposite direction is set off.

3.7. The payment is brought according to each written application separately taking into account quantity of all stages of customs clearance of working hours of the official of customs authority spent for implementation which performs such customs clearance, irrespective of the number of the drawn-up customs declarations.

In case of implementation of customs clearance of goods and vehicles on several GTD (the receipts MD-1) according to one written application, the payment is in one of GTD (the receipts MD-1).

3.8. The payment is paid by payers in national currency of Ukraine in the amount of, approved by the resolution, on official (exchange) rate of the National Bank of Ukraine which affects date of representation of GTD to customs authority in customs clearance, and in case of charge of payment according to the receipt MD-1 - on official (exchange) rate of the National Bank of Ukraine which affects date of execution of such receipt.

3.9. Payment of means is performed by payers to / or during customs clearance of goods and vehicles from the accounts opened by them in banks, in the form of advance payment and/or surcharge, and also cash through cash desk of authorized bank (cash desk of customs) into deposit accounts 3734, opened addressed to customs authorities in GUDK of Ukraine in the city of Kiev.

4. Features of introduction and return of the paid payment

4.1. The payment is not levied:

4.1.1. In case of customs clearance of the humanitarian assistance imported on customs area of Ukraine it (is exported) according to the Law of Ukraine "About the humanitarian assistance".

4.1.2. In case of customs clearance of the loads moved through customs area of Ukraine according to the Law of Ukraine "About transit of loads".

4.1.3. When carrying out accounting of subjects of foreign economic activity in customs authority, placement of goods and vehicles in warehouses of temporary storage, implementation of survey of vehicles for issue of certificates on the admission of these vehicles to international carriages, overload of transit, inward and export cargoes and other actions of officials of customs authorities, not connected with customs clearance of goods and vehicles.

4.1.4. In case of execution of the preliminary cargo customs declaration and prior notice which creation is provided until commodity importation on customs area of Ukraine.

4.2. Sumy mistakenly and/or the payment which is excessively paid in the budget returns to the payer according to Procedure for return to taxpayers of means who are considered on the corresponding accounts of customs authority as advance payment, and customs and other payments, mistakenly and/or excessively paid in the budget, control for which collection is exercised by customs authorities, the approved order of the State Customs Service of Ukraine of 20.07.2007 of N618 registered in the Ministry of Justice 25.09.2007 behind N1097/14364, and the Order of interaction of customs authorities with bodies of the State Treasury of Ukraine in the course of return from the Government budget of Ukraine mistakenly and/or the customs and other payments which are excessively enlisted in the budget, control for which collection is imposed on customs authorities, the approved order of the State Customs Service of Ukraine and the State Treasury of Ukraine of 20.07.2007 N 611/147, registered in the Ministry of Justice 25.09.2007 for N 1095/14362.

 

Appendix 1

to the Procedure for decision making about implementation of customs clearance of goods and vehicles out of the location of customs authority or out of the working hours established for customs authority and also charge and introduction of payment for such customs clearance

                               Форма

Register of departures of inspectors for carrying out customs clearance of goods and vehicles

                  _____________________________
              (название структурного подразделения)

                  _______________________ (год)

------------------------------------------------------------------------------
| N |Дата|Место |Наименование|Время | Время |Количество|  Ф.И.О.  |Реквизиты|
|п/п|    |осмот-|юридического|выезда|приезда|  часов   |инспектора|ГТД (МД- |
|   |    |ра    |лица (Ф.И.О |      |       |          |          |  1), N, |
|   |    |      |-физического|      |       |          |          |  дата   |
|   |    |      |   лица)    |      |       |          |          |         |
|---+----+------+------------+------+-------+----------+----------+---------|
| 1 |  2 |  3   |      4     |  5   |   6   |    7     |    8     |    10   |
----------------------------------------------------------------------------- 

Appendix 2

to the Procedure for decision making about implementation of customs clearance of goods and vehicles out of the location of customs authority or out of the working hours established for customs authority and also charge and introduction of payment for such customs clearance

                                Форма

Register of duration of carrying out customs clearance of goods and vehicles out of working hours

                  _____________________________
              (название структурного подразделения)

                  _______________________ (год)

--------------------------------------------------------------------------------------------------------
| N |Дата|Наименование| Основание |  Время   |  Время   |Количест-| Указать вид   |  Ф.И.О.  |Реквизиты|
|п/п|    |юридического|    для    |  начала  |окончания |во часов |  работы вне   |инспектора|ГТД (МД- |
|   |    |лица (Ф.И.О |проведення | работы в | работы в |         |   рабочего    |          |      N, |
|   |    |-физического|таможенного|сверхуроч-|свнрхуроч-|         |   времени,    |          |  дата   | 
|   |    |   лица)    |оформлення |ное время |ное время |         |установленного |          |         | 
|   |    |            |    вне    |          |          |         |для таможенного|          |         |  
|   |    |            | рабочего  |          |          |         |   органа      |          |         | 
|   |    |            | временами |          |          |         |(сверхурочное  |          |         |
|   |    |            |(реквизиты |          |          |         |время, ночное  |          |         |
|   |    |            |  приказа  |          |          |         |    время,     |          |         |
|   |    |            |таможенного|          |          |         |   выходной    |          |         |
|   |    |            |  органа)  |          |          |         |     день,     |          |         |
|   |    |            |           |          |          |         |  праздничный  |          |         |
|   |    |            |           |          |          |         |     день,     |          |         |
|   |    |            |           |          |          |         |   нерабочий   |          |         |
|   |    |            |           |          |          |         |     день)     |          |         |
|---+----+------------+-----------+----------+----------+---------+---------------+----------+---------|
| 1 |  2 |      3     |     4     |    5     |    6     |    7    |       8       |    9     |    11   |
-------------------------------------------------------------------------------------------------------- 

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