ORDER OF THE STATE CUSTOMS SERVICE OF UKRAINE

of May 29, 2009 No. 506

About approval of form of the decision on determination of customs value of goods, the Procedure for its filling and the Qualifier of additional components to the agreement price

IT IS APPROVED Ministry of Finance Ukraine

According to Article 264 of the Customs code of Ukraine, the resolution of the Cabinet of Ministers of Ukraine of April 9, 2008 N 339 "About approval of the Procedure of control of correctness of determination of customs value of goods", for the purpose of establishment of form and rules of filling of the decision on determination of customs value of goods I ORDER:

1. Approve enclosed:

form of the decision on determination of customs value of goods;

Procedure for filling of the decision on determination of customs value of goods;

The qualifier of additional components to the agreement price.

2. To regional information customs (Koposov S.A.) within 30 days after the publication of this order to finish the software for the purpose of forming of the decision in electronic form.

3. To department of customs value (Naumenko V. P.) and Legal department (Babyuk V. L.) provide submission of this order on state registration in the Ministry of Justice of Ukraine.

4. Determine that this order becomes effective in 10 days after its official publication.

5. To impose control over the implementation of the order on the First Deputy Chairman of the State Customs Service of Ukraine Pikovsky I. O.

 

Approved by the Order of the State Customs Service of Ukraine of May 29, 2009, No. 506

Procedure for filling of the decision on determination of customs value of goods

1. General provisions

1.1. The decision on determination of customs value of goods (further - the Decision) - fixing of results of control of correctness of determination of customs value of goods in time and after the end of transactions of customs control, customs clearance and the omission of goods through customs border of Ukraine according to requirements of Article 264 of the Customs code of Ukraine, Item 14 of the Procedure for declaring of customs value of goods which move through customs border of Ukraine, and submission of data for its confirmation approved by the resolution of the Cabinet of Ministers of Ukraine of 20.12.2006 N 1766 (further - the Procedure for declaring), and the Procedure of control of correctness of the determination of customs value of goods approved by the resolution of the Cabinet of Ministers of Ukraine of 09.04.2008 N 339 (further - the Procedure for control).

1.2. In this Procedure terms are used in the values given in the Customs code of Ukraine and the Procedure for control.

1.3. The decision is filled in with the official of division of the customs authority authorized on control of correctness of determination of customs value (the Division is farther) in electronic form in the form approved by this order.

In case of impossibility of completion of the remote divisions of customs clearance of customs by the official of Division the Decision is filled in with the representative according to the order of customs authority the official of division of customs clearance (the dalshedolzhnostny person PTO), except cases of operation of analysis system of risks in the direction of customs value.

1.4. In case of control of correctness of determination of customs value of goods after the end of transactions of their customs control, customs clearance and the omission through customs border of Ukraine by conducting cameral checks and checks according to the Procedure for carrying out by customs authorities at the companies of checks of reporting system and accounting of goods and vehicles which move through customs border of Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of 23.12.2004 of N 1730, according to paragraphs the third and fourth the subitem 1 of item 4 of the Procedure for the control Decision is appendix to the act of the corresponding check.

1.5. Decisions are printed in duplicate. One copy is issued or sent by mail to the customs applicant, the second - with mark of the customs applicant about obtaining or the assurance of receipt remains in cases of customs authority.

1.6. Decisions are registered in the relevant magazine which is conducted in electronic form by means of program and information complex (further - PEAK). The magazine shall display:

number and date of the Decision;

number of the cargo customs declaration (further - GTD) according to which the goods were declared to customs clearance;

commodity code;

identification code on EGRPOU (identification number on GRFL) the company to which the Decision is issued;

the name (surname, name and middle name) of the company to which the Decision is issued;

the bases for consideration of documents and decision making (request of division of customs clearance, operation of analysis system of risks in the direction of customs value, the address of the customs applicant about release of goods in free circulation under the warranty obligations, other cases provided by Procedure for control).

1.7. In the upper part of the Decision the name of customs authority which issued it is specified.

2. Description graph Resheniya

2.1. Filling of columns:

Column 1 "Number Decision"

In the graph registration number of the Decision according to such scheme is put down:

    ххххххххх/хххх/хххххх/х
                        1 2 3 4

where:

1 - nine-digit subdivision code of customs authority which makes the Decision, according to the Qualifier of customs authorities of Ukraine and their structural divisions, specialized customs offices and organizations approved by the order of State Customs Service of 26.04.2006 N 335 (further - the Qualifier of customs authorities);

2 - four figures of the current year;

3 - sequence number of the Decision according to the ranges of numbers, certain customs authority;

4 - The decision made by the official of Division or the official of PTO:

1 - during customs control and customs clearance of goods,

2 - on demand in case of operation of analysis system of risks in the direction of customs value,

3 - after the end of transactions of customs control, customs clearance and the omission of goods through customs border of Ukraine.

Column 2 "Date"

In the graph acceptance date by customs authority of the Decision according to such scheme is specified:

  hkh/hkh/hkhkhkh
       1 2  3

where:

1 - two figures of number;

2 - two figures of current month;

3 - four figures of the current year.

Column 3 "Division of Customs Authority Which Made the Decision"

In the first subsection of the column the name of structural division of customs authority which makes the Decision is specified.

In the second subsection of the column the nine-digit code of structural division of customs authority which makes the Decision, according to the Qualifier of customs authorities is specified.

Column 4 "stamp N"

In the graph number of stamp of the official of division who made the Decision is specified.

Column 4 and

Only in the electronic copy it is specified:

0 - The decision is made by the official of Division or the official of PTO;

1 - The decision is made by the chief of Division;

2 - The decision is made by the authorized officer of customs authority according to messages to the customs procedures created in electronic form by the module of the automated analysis system and risk management.

Column 5 "GTD"

In the graph are specified the GTD code, accepted to customs clearance, according to the Qualifier of documents which affirms State Customs Service, and its details. Data are specified according to such scheme:

the VTD code according to this Qualifier;

number VTD;

acceptance date to customs clearance (number/month/year).

Column 6 "N of stamp of PTK of the official which accepted GTD to registration"

In the graph number of stamp "Under customs control" the official who accepted GTD in customs clearance is specified.

Column 17 "The Components of Customs Value Declared by the Customs Applicant"

In the graph the components of customs value declared by the customs applicant which according to Items 1 - 7 parts two of Article 267 of the Customs code of Ukraine shall be added to the price which was actually paid are specified or is subject to payment for the estimated goods, according to the Qualifier of additional components to the agreement price approved by the order of State Customs Service of 29.05.2009 N 506.

At the same time in column subsections:

the code - is directed digital code of compound customs value according to the specified Qualifier;

the currency - is directed according to the Classification of currencies approved by the order of Goskomstat of 08.07.2002 N 260 (dalsheklassifikation of currencies), warranty currency code in which invoices (invoices) or pro forma bills are written out;

the currency rate - is specified the official rate of hryvnia to foreign currency established by the National Bank of Ukraine on the acceptance date customs authority of GTD to registration (specified in column 5 of the Decision);

the amount in currency - the cost of additional component to the agreement price which increases to customs value of goods;

the amount in hryvnias - the cost of additional component to the agreement price which increases to the customs value of goods counted in hryvnias to foreign currency on the rate established by the National Bank of Ukraine on acceptance date customs authority of GTD to registration (specified in column 5 of the Decision).

Column 18 "Additional Information / the Filed Documents"

In the graph documents which are filed for confirmation of the declared customs value of goods, provided upon the demand of customs authority, including the Decision earlier made are specified (in the presence).

Data are specified according to such scheme:

  хххх-хххх-дд/мм/гг
         1 2     3

where:

1 - document code according to the Qualifier of documents which affirms State Customs Service;

2 - name and document number;

3 - document date (дд - day / мм-month/@ - year).

Column 19 "Goods N"

In the graph the sequence number of goods is specified.

Data are specified according to such scheme:

hkhkh/hkh

  1 2

where:

1 - sequence number of goods according to column 32 GTD;

2 - sequence number of goods which contains in column 31 GTD (for the goods having different signs and characteristics which influence the level of their customs value).

Column 22 "Production Country Code"

In the graph the country code of production of the estimated goods according to the Classification of the states of the world approved by the order of Goskomstat of 08.07.2002 N 260 is specified.

Column 24 "Net weight"

In the graph the goods net weight according to column 38 GTD is specified.

Column 30 "Adjustment"

In the graph the customs value of goods determined by customs authority in invoice currency (invoice) or the pro forma bill is specified. At the same time in column subsections:

the currency - is directed according to Classification of currencies warranty currency code in which invoices (invoices) or pro forma bills are constituted;

cost for unit - is specified customs value for additional commodity unit (when filling column 25 of the Decision), in case of lack of such unit - for the main unit of measure;

the quantity - is specified goods quantity in additional units of measure, in case of lack of such unit - in the main unit of measure.

Column 31 "MOS Code of Customs Authority"

In the graph the sequence number of method of determination of customs value which was applied by customs authority in case of determination of customs value of goods is specified.

Column 32 "Customs examination"

In the graph information concerning implementation of customs goods inspection is specified.

Are put down:

"0" if customs examination was not performed;

"1" if customs examination was performed with involvement of officials of customs authority on whom control of correctness of determination of customs value of goods is imposed;

"2" if customs examination was performed without involvement of officials of customs authority on whom control of correctness of determination of customs value of goods is imposed.

Column 33 "Circumstances of Decision Making and Sources of Information Which Were Used by Customs Authority for Determination of Customs Value"

In the graph circumstances which became the basis for decision making, and information sources which were used by customs authority, and their details are specified.

2.2. Column 7-16, 18, of 20, of 21, 23-29 Decisions are created of the electronic copy of GTD accepted to customs clearance according to the table of comparisons:

------------------------------------------------------------------
|          Графы Решения         |           Графы ГТД           |
|--------------------------------+-------------------------------|
|Графа 7 "Отправитель/Экспортер" |Графа 2 "Отправитель/Экспортер"|
|--------------------------------+-------------------------------|
|Графа 8 "Лицо, ответственная за |Графа 9 "Лицо, ответственное   |
|финансовое урегулирование"      |за финансовое урегулирование"  |
|--------------------------------+-------------------------------|
|Графа 9 "Получатель"            |Графа 8 "Получатель"           |
|--------------------------------+-------------------------------|
|Графа 10                        |Графа 14                       |
|"Декларант/Представитель"       |"Декларант/Представитель"      |
|--------------------------------+-------------------------------|
|Графа 11 "Торговая страна"      |Графа 11 "Торговая страна/     |
|                                |Страна производства"           |
|--------------------------------+-------------------------------|
|Графа 12 "Код страны            |Графа 15 "Код страны           |
|отправления/экспорта"           |отправления/экспорта"          |
|--------------------------------+-------------------------------|
|Графа 13 "Вид транспорта на     |Графа 25 "Вид транспорта на    |
|границе"                        |границе"                       |
|--------------------------------+-------------------------------|
|Графа 14 "Всего товаров"        |Графа 5 "Всего товаров"        |
|--------------------------------+-------------------------------|
|Графа 15 "Условия поставки"     |Графа 20 "Условия поставки"    |
|--------------------------------+-------------------------------|
|Графа 16 "Общая сумма по        |Графа 22 "Валюта и общая       |
|счету (фактурная стоимость      |сумма по счету"                |
|товара)" (*)                    |                               |
|--------------------------------+-------------------------------|
|Графа 18                        |Графа 44                       |
|"Дополнительная информация/     |"Дополнительная информация/    |
|Поданные документы"             |Поданные документы/            |
|                                |Сертификаты и разрешения"      |
|--------------------------------+-------------------------------|
|Графа 20 "Код товара"           |Графа 33 "Код товара"          |
|--------------------------------+-------------------------------|
|Графа 21                        |Графа 34 "Код страны           |
|"Код страны происхождения"      |происхождения"                 |
|--------------------------------+-------------------------------|
|Графа 23 "Вес брутто (кг)"      |Графа 35 "Вес брутто (кг)"     |
|--------------------------------+-------------------------------|
|Графа 24 "Вес нетто (кг)"       |Графа 38 "Вес нетто (кг)"      |
|--------------------------------+-------------------------------|
|Графа 25 "Дополнительные единицы|Графа 41 "Дополнительные       |
|измерения"                      |единицы измерения"             |
|--------------------------------+-------------------------------|
|Графа 26 "Описание товаров" (**)|Графа 31 "Грузовые места и     |
|                                |описание товаров - Маркировка и|
|                                |количество - Номера            |
|                                |контейнеров - Количество и     |
|                                |опознавательные особенности"   |
|--------------------------------+-------------------------------|
|Графа 27 "Цена товара"          |Графа 42 "Цена товара"         |
|--------------------------------+-------------------------------|
|Графа 28 "Рассчитанная          |Графа 45 "Корректировка"       |
|декларантом таможенная стоимость|                               |
|товара" (***)                   |                               |
|--------------------------------+-------------------------------|
|Графа 29 "Код МОС декларанта"   |Графа 43 "Метод определения    |
|                                |стоимости"                     |
------------------------------------------------------------------

(*) In the graph the total invoice cost of goods in currency of Ukraine received as the amount of the costs specified in column 42 GTD of the basic and additional sheets GTD or in the column "Invoice cost" of the specification of the MD-8 form is specified. At the same time in column subsections:

the currency - is directed according to Classification of currencies warranty currency code in which invoices (invoices) or pro forma bills are constituted;

the currency rate - is specified the official rate of hryvnia to the foreign currency specified in subsection of the column "currency", GTD established by the National Bank of Ukraine on acceptance date customs authority in registration (specified in column 5 of the Decision).

(**) Along with other information in the certain field of the column the goods trademark is specified.

(***) In the graph the customs value of goods determined or calculated by the customs applicant is specified. At the same time in column subsections:

the currency - is directed according to Classification of currencies warranty currency code in which invoices (invoices) or pro forma bills are constituted;

the currency rate - is specified the official rate of hryvnia to the foreign currency specified in subsection of the column "currency", VMD established by the National Bank of Ukraine on acceptance date customs authority in registration (noted in column 5 of the Decision).

2.3. The decision is signed by the official of division of customs authority who accepted it, with indication of position, date, initials and surname and is fastened with print of the corresponding stamp.

In cases of operation of analysis system of risks in the direction of customs value the Decision is made by the authorized officer of customs authority in coordination with the head of the relevant structural division of customs authority according to messages to the customs procedures created in electronic form by the module of the automated analysis system and risk management, by imposing of the resolution "Is approved" on copy which remains in cases of customs authority.

2.4. The decision can be cancelled:

customs authority which issued the Decision, based on newly discovered facts;

State Customs Service by results of consideration of the complaints of customs applicants made according to Item 18 of the Procedure for declaring;

in other cases, stipulated by the legislation.

 

Approved by the Order of the State Customs Service of Ukraine of May 29, 2009, No. 506

The qualifier of additional components to the agreement price

------------------------------------------------------------------
|Код|                            Вид                             |
|---+------------------------------------------------------------|
|1  |Комиссионные и брокерское вознаграждение, за исключением    |
|   |комиссионных за закупку, которые являются платой покупателя |
|   |своему агенту за предоставление услуг, связанных с          |
|   |представительством его интересов за рубежом для закупки     |
|   |оцениваемых товаров                                         |
|---+------------------------------------------------------------|
|2  |Стоимость контейнеров, которые для таможенных целей         |
|   |считаются единым целым с соответствующими товарами          |
|---+------------------------------------------------------------|
|3  |Стоимость упаковки или стоимость упаковочных материалов и   |
|   |работ, связанных с упаковкой                                |
|---+------------------------------------------------------------|
|4  |Стоимость сырья, материалов, деталей, полуфабрикатов,       |
|   |комплектующих изделий и тому подобное, которые вошли в      |
|   |состав оцениваемых товаров                                  |
|---+------------------------------------------------------------|
|5  |Стоимость инструментов, штампов, шаблонов и аналогичных     |
|   |предметов, использованных в процессе производства           |
|   |оцениваемых товаров                                         |
|---+------------------------------------------------------------|
|6  |Стоимость материалов, израсходованных в процессе            |
|   |производства оцениваемых товаров (смазочные материалы,      |
|   |топливо и тому подобное)                                    |
|---+------------------------------------------------------------|
|7  |Стоимость инженерных и опытно-конструкторских работ,        |
|   |дизайна, художественного оформления, эскизов и чертежей,    |
|   |выполненных за пределами Украины и непосредственно          |
|   |необходимых для производства оцениваемых товаров            |
|---+------------------------------------------------------------|
|8  |Роялти и лицензионные платежи, которые касаются оцениваемых |
|   |товаров и которые покупатель должен выплачивать прямо или   |
|   |косвенно как условие продажи оцениваемых товаров, если      |
|   |такие платежи не включаются в цену, которая была фактически |
|   |оплачена или подлежит уплате                                |
|---+------------------------------------------------------------|
|9  |Соответствующая часть выручки от любой дальнейшей           |
|   |перепродажи, передачи или использования товаров, которые    |
|   |оцениваются на таможенной территории Украины, которая прямо |
|   |или косвенно идет в пользу продавца                         |
|---+------------------------------------------------------------|
|10 |Расходы на транспортировку оцениваемых товаров в аэропорт,  |
|   |порт или другое места ввоза на таможенную территорию Украины|
|---+------------------------------------------------------------|
|11 |Расходы на погрузку, разгрузку и обработку оцениваемых      |
|   |товаров, связанные с их транспортировкой в аэропорт, порт   |
|   |или другое места ввоза на таможенную территорию Украины     |
|---+------------------------------------------------------------|
|12 |Расходы на страхование товаров                              |
------------------------------------------------------------------

 

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