ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of May 24, 2012 No. 599

About approval of the Form of the declaration of customs value and Rules of its filling

According to Article 52 of the Customs code of Ukraine of March 13, 2012 No. 4495-VI, the subitem 64 of item 4 and the subitem 3 of Item 10 of the Regulations on the Ministry of Finance of Ukraine approved by the Presidential decree of Ukraine of April 8, 2011 No. 446, I ORDER:

1. Approve the Form of the declaration of customs value which is applied.

2. Approve Rules of filling of the declaration of customs value which are attached.

3. Declare invalid the order of the Ministry of Finance of Ukraine of March 29, 2012 No. 416 "About approval of the Procedure for filling of the declaration of customs value", registered in the Ministry of Justice of Ukraine on April 12, 2012 for No. 563/20876.

4. (Chmeruk M. O.) and to Department of customs payments of the State Customs Service of Ukraine (Gil S. P.) in accordance with the established procedure to provide to department of tax, customs policy and methodology of financial accounting of the Ministry of Finance of Ukraine:

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

promulgation of this order.

5. To the State Customs Service of Ukraine (to Kaletnik I. G.) within 5 days from the date of entry into force of this order to finish the software for the purpose of implementation of requirements of this order.

6. This order becomes effective from the date of entry into force of the Customs code of Ukraine of March 13, 2012, but not earlier than day of official publication.

7. To impose control over the implementation of this order on the First Deputy Minister of Finance of Ukraine Myarkovsky A. I. and First Deputy Chairman of the State Customs Service of Ukraine of Dorokhovsky O. M.

Approved by the Order of the Ministry of Finance of Ukraine of May 24, 2012 No. 599

Form of the declaration of customs value

See the Form of the declaration of customs value (30Kb In original language)

Approved by the Order of the Ministry of Finance of Ukraine of May 24, 2012 No. 599

Rules of filling of the declaration of customs value

I. General provisions

1.1. These rules determine procedure for filling of the declaration of customs value (further - DTS) which is used:

the customs applicant or person authorized by him - in case of determination and the statement of customs value of goods which move through customs border of Ukraine according to customs regime of import;

customs authority - in case of control of correctness of determination by the customs applicant or person of customs value of goods authorized by it which move through customs border of Ukraine according to customs regime of import.

In this Procedure terms are used in such value:

the mediate payment is payment of the buyer to the address of the third party for the benefit of the seller, settlement by the buyer fully or partially of debt of the seller and so forth;

the terms "royalty", "license fee", "base of royalty", "the combined payment", "lump-sum payment", are used in the value given in the National standard No. 4 "Assessment of property rights of intellectual property" approved by the resolution of the Cabinet of Ministers of Ukraine of October 3, 2007 No. 1185;

other terms are used in the values given in the Customs code of Ukraine (further - the Code).

1.2. DTS moves in the cases provided by parts five and the sixth article 52 of the Code.

1.3. DTS moves in accordance with the established procedure to customs authority which performs customs clearance of goods, together with the customs declaration on the estimated goods.

1.4. By provision of the customs declaration on paper DTS moves on paper.

According to the procedure, provided by the Code for electronic declaring, DTS moves in electronic form.

By provision of the customs declaration on paper DTS moves on paper and is followed by its electronic copy. DTS on paper moves in one copy which remains in cases of customs authority. At the request of the customs applicant or the person DTS authorized by him on paper can move in duplicate, one of which with the corresponding marks of customs authority returns to the customs applicant or person authorized by it.

1.5. DTS consists of the main leaf and additional which is filled on goods of one-three names.

For the statement of data on the customs value of goods determined by the price of the agreement (contract) concerning goods which are imported (transaction cost) the additional sheet A is attached to the main sheet DTS.

For the statement of data on the customs value of goods determined using the minor methods provided by Articles 59 - 64 Codes (at the price of the agreement of rather identical goods, at the price of the agreement of rather similar (similar) goods, on the basis of subtraction of cost, on the basis of addition of cost (the calculated cost) and reserve), are attached to the main sheet DTS the additional sheet B.

In the presence in batch more than three names depending on determination method customs value is applied to the main sheet DTS the necessary number of additional sheets A and B.

Additional sheets can be used only if all data declared on the main sheet DTS fully concern also the goods specified in additional sheets of this DTS.

1.6. DTS is filled in state language by means of the computer.

If original writing of surnames, names and middle names (in the presence) of persons, names and locations of the companies, - nonresidents and so forth is carried out in foreign language which uses the Latin alphabet, in DTS such data are specified by Latin letters.

In case of application of DTS on paper DTS is printed by the customs applicant or person authorized by it on white paper of the A4 format. Technical characteristics of the paper intended for production of DTS by means of the computer shall provide proper quality of prints of office stamps and seals of customs authorities which are used for registration of DTS.

In the corresponding graphs of each sheet DTS the personal signature and seal (in case of availability) the customs applicant or person authorized by it shall be on paper put down.

1.7. Cost indicators in ДТСвыражаются fractional number to within 4 signs after comma, except columns 28, 32, 36, 40, 43 DMV in which cost indicators are rounded behind rules of rounding to within two signs in fractional part.

1.8. When filling DTS departmental qualifiers of information on questions of the public customs affairs which maintaining is stipulated in Article to 454 Code, the Classification of the countries of the world approved by the order of the State committee of statistics of Ukraine of December 22, 2010 No. 527 (further - Classification of the countries of the world) the Classification of currencies approved by the order of the State committee of statistics of Ukraine of December 22, 2010 No. 528 (further - Classification of currencies) are used.

1.9. In case of absence in any column ДТСна paper of the place necessary for specifying of data, record them on reverse side of the corresponding sheet DTS with indication of the column which this record concerns is allowed. Such record makes sure the sign and seal (in case of availability) person who made record, and in the corresponding columns DTS the mark "See on the Back" becomes.

1.10. The customs applicant or person authorized by him independently fills in all columns DTS according to procedure for their filling, except for the columns intended for marks of customs authority.

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