ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of May 22, 2012 No. 582

About approval of the Procedure for planning by customs authorities of documentary exit checks and the Procedure for carrying out counter reconciliations by customs authorities

According to Article part three 346, part five of Article 348 of the Customs code of Ukraine and for the purpose of ensuring single approach to planning of documentary exit checks of subjects of foreign economic activity and implementation of single procedure for the direction of requests for carrying out counter reconciliations, registration, accumulating and realization of their materials I ORDER:

1. Approve the Procedure for planning by customs authorities of documentary exit checks which is applied.

2. Approve the Procedure for carrying out counter reconciliations by customs authorities which is applied.

3. To department of tax, customs policy and methodology of financial accounting of the Ministry of Finance of Ukraine (Chmeruk M. O.) and to Department of fight against smuggling, risk analysis and anti-corruption of the State Customs Service of Ukraine (Popivnyak O. I.) to provide in accordance with the established procedure:

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

promulgation of this order.

4. This order becomes effective from the date of its official publication.

5. To impose control over the implementation of this order on the First Deputy Minister of Finance of Ukraine Myarkovsky A. I. and vice-chairman of the State Customs Service of Ukraine Derivolkov S. D.

Approved by the Order of the Ministry of Finance of Ukraine of May 22, 2012, No. 582

Procedure for planning by customs authorities of documentary exit checks

I. Forming of the quarter plan

1.1. Forming of the quarter plan of conducting scheduled documentary exit inspections of the companies by customs (further - the plan) customs is performed according to the priority directions of kontrolnoproverochny work which are brought to the attention of customs authorized customs authority which coordinates activities of customs authorities when planning, conducting checks and realization of their materials (further - Authorized customs authority).

1.2. The created draft of the plan for the form given in appendix 1 to this Procedure till 1 number of the second month of quarter which precedes the quarter on which forming of the plan is performed goes to Authorized customs authority.

1.3. The draft of the plan is followed by the explanatory note which without fail contains such data for the previous three years of foreign economic activity of the company which is offered to be included in the plan:

information on the previous checks (documentary planned exit, documentary unplanned exit, documentary not eligible to travel abroad);

data concerning quantity and nature of the external economic transactions for the period which is subject to check (the number of customs declarations with indication of total invoice and customs value, delivery conditions, nature of the agreement (by customs regimes) tax benefits, standard goods concerning which the external economic transactions were performed);

reasons for need of conducting check of the company this quarter, inclusions of the company in the plan, etc.

1.4. By results of study of the draft of the plan by Authorized customs authority the decision on approval of the draft of the plan directed by customs or taking into account the changes made by Authorized customs authority is made. Are reported by Authorized customs authority till 1 date which precedes the quarter on which forming of the plan is performed about approval of the draft of the plan of customs.

1.5. For the purpose of approval of the plan regarding simultaneous conducting checks the draft of the plan approved by Authorized customs authority till the 5th which precedes the quarter on which forming of the plan is performed goes customs to bodies of the State Tax Service for review.

1.6. Bodies of the State Tax Service inform customs on need of conducting simultaneous planned inspections concerning the companies included in the draft of the plan to the 20th day of the last month of the current quarter.

1.7. The drafts of the plans constituted in the form given in appendix 2 to this Procedure till the 25th approved by bodies of the State Tax Service which precedes the quarter on which forming of the plan is performed go customs to Authorized customs authority for approval of the general plan of conducting documentary scheduled exit inspections by customs (the daleeobshchy plan).

II. Forming of the General plan

2.1. The general plan affirms the order of the head of Authorized customs authority in the form given in appendix 3 to this Procedure.

2.2. Extraction from the approved General plan goes to the relevant customs Authorized customs authority till the 30th which precedes the quarter on which forming of the plan is performed.

2.3. The head of customs shall provide participation of necessary number of officials in conducting documentary scheduled exit inspection of the company by such customs.

2.4. Are not subject to inclusion in the General plan of check of the company which dates of acts of the last documentary scheduled exit inspections fall on the last 12 months, and the companies which received the status of Authorized Economic Operators, - the last 30 months.

2.5. Conducting documentary scheduled exit inspections by customs is performed for the period activities of the company taking into account the prescriptive limits established by the Tax code of Ukraine. Conducting checks on questions which were subject of the previous checks is not allowed.

2.6. Documentary scheduled exit inspections which are carried out by customs have complex nature. Conducting documentary scheduled exit inspections by customs in the separate directions of implementation of the external economic transactions is not allowed.

III. Modification of plans

3.1. Replacement of the companies in plans or inclusion in plans of other companies and modification of terms of conducting checks are allowed only in case of availability of objective circumstances (liquidation, bankruptcy of the company, the termination of its activities for long time, force majeure circumstances).

3.2. In the presence of the bases determined by Item 3.1 of this Section, the customs addresses to Authorized customs authority with offers concerning modification of the plan in which it provides detailed reasons for need of such changes. The authorized customs authority considers offers and provides the answer to customs within two working days.

3.3. In case of approval of changes by Authorized customs authority in the plan such changes go customs to bodies of the State Tax Service.

3.4. Bodies of the State Tax Service approve changes in the plan if:

the company which is offered to be included in the plan is not included in it by bodies of the State Tax Service;

at the company which is offered to be included in the plan at the time of receipt of the letter of customs check by bodies of the State Tax Service is not begun if such check is planned in the respective quarter.

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