ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of May 30, 2012 No. 627

About approval of the Operating procedure of warehouse of customs authority

According to part three of Article 239 of the Customs code of Ukraine of March 13, 2012 and for the purpose of establishment of the mechanism of the organization of work of warehouses таможень GFS of bodies I ORDER to No. 4495-VI:

1. Approve the Operating procedure of warehouse of customs authority (further - the Procedure) which is applied.

2. To the chairman of the State Customs Service of Ukraine (Kaletnik I. G.):

2.1. Provide interaction of divisions таможень to GFS in case of placement and release of goods and vehicles of commercial appointment from warehouse of customs authority considering features of functioning таможень GFS and requirements of the Procedure;

2.2. When forming expense budget for year to consider the means necessary for ensuring work of warehouse of customs authority and for acquisition of technical equipment.

3. Recognize invalid orders of the State Customs Service of Ukraine, according to the list which is attached.

4. (Chmeruk M. O.) and to Management of finance, financial accounting and reporting of the State Customs Service of Ukraine (Okolit M. V.) 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:

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

promulgation of this order.

5. 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.

6. 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 30, 2012, No. 627

Operating procedure of warehouse of customs authority

І. General provisions

1.1. As warehouses таможень the customs of the room determined by the order, reservoirs covered and the open areas can be used, refrigerating or freezers which belong to customs or are used by them and are specially equipped for storage of goods, vehicles of commercial appointment under customs control.

1.2. In warehouses таможень are created according to the procedure, established by the Ministry of Finance of Ukraine, customs control zone within which customs performs customs formalities. In the presence in customs control zones in the territories of check points of shoddy not title constructions their use as warehouse of customs is allowed.

1.3. Work of warehouse of customs shall be organized so that placement on warehouse and issue from warehouse of goods, vehicles of commercial appointment were performed according to requirements of the customs legislation, and the procedure for storage of goods guaranteed their permanent stay under customs control and made impossible receipt (withdrawal) of goods with violation of the law concerning the public customs affairs.

1.4. For ensuring reliable storage of goods, vehicles of commercial appointment the head of customs provides functioning of warehouses of customs according to requirements of this Procedure.

1.5. customs bears the responsibility for loss or damage of goods, vehicles of commercial appointment provided by the law which are kept by them.

In the cases provided by part four of Article 239 of the customs code of Ukraine (further - the Code), such responsibility is born by administration of the companies in which warehouses the goods transferred by customs to these companies to storage are placed.

1.6. The head of customs reserves execution of the functions and obligations caused by this Procedure or determines the deputy chief of customs to whom the corresponding functions and obligations are assigned (further - the Authorized person). Powers according to the conclusion of agreements of storage are provided in the order of customs on right to sign of financial records.

1.7. Expenses таможень on storage of goods, vehicles of commercial appointment are compensated by their owners or persons authorized by them according to the legislation.

In case of suspension of customs clearance of goods according to Articles 399, 400 and 401-1 Codes compensation to customs of the expenses connected with storage of these goods is performed by the owner or from its consent by other person.

1.8. In case of reorganization of customs such customs shall organize transfer of goods and vehicles of commercial appointment which are stored in warehouse of this customs, other customs determined by State Customs Service, and source documents of operational accounting of the reorganized customs are transferred to State Customs Service or the customs authority determined by State Customs Service.

ІІ. Requirements to warehouse of customs

2.1. Rooms of warehouse of customs shall meet such requirements:

2.1.1. To be isolated from other service and auxiliary premises.

2.1.2. Have the protecting designs which provide proper storage, the doors upholstered with metal, lattices.

Window openings between frames or from the inside of the room, and also places of passing of heat conductors, flues, ventilating canals and other places available to penetration on warehouse outside, shall have metal lattices.

2.1.3. Be closed on two doors (except shoddy not title constructions):

external which open outside are closed on two internal dead locks;

internal which open inside are made in the form of grottoes and are closed on the hinged, dead or superimposed lock.

Doors of warehouse of customs shall be provided with the device for sealing by their personal metal seal or the sealer of the chief storekeeper of customs.

2.2. Rooms of warehouse of customs are equipped with security and fire-proof alarm systems taking into account such requirements:

2.2.1. The first boundary of the security alarm system protects the window and door openings, hatches, ventilating channels, thermal inputs, thin-walled partitions and other elements of rooms available to penetration outside including equipped with metal lattices.

2.2.2. Each room of warehouse of customs is equipped with the second boundary of the security alarm system by means of ultrasonic, optical-electronic, radio wave and other devices which reveal any movements in controlled space.

2.2.3. Security and fire-proof alarm systems are surely equipped sound and light with devices.

2.2.4. Security and fire-proof alarm systems and illumination of warehouse are mounted separately. Postings of all types shall be hidden. Laying of loops in metal pipes from the middle of the room on steel concrete or concrete building constructions is in exceptional cases allowed.

2.2.5. The warehouse of customs can be given under protection on contractual basis to bodies and divisions of police of protection of Ukraine or other subjects of security activities.

2.3. The territory of warehouse of customs out of constructions of customs shall be protected.

2.4. The warehouse of customs shall be completed with necessary quantity of technical equipment, namely:

cargo handling machinery and vehicles;

storage equipment (racks, pallets, safes, metal cases, etc.);

weight measuring equipment;

fire extinguishers;

means of communication;

office equipment;

furniture;

means of accounting and control - for the warehouses intended for storage of bulk and bulk goods.

2.5. 2.5. The accepted/withdrawn goods are stored in own or leased warehouses which list affirms the order of customs, with determination of customs control zones within which customs performs customs formalities.

The goods transferred by customs to safe custody are stored in warehouses which are in ownership or use of the company with which the customs signs the agreement of storage.

If the warehouse is in use of the company, the compulsory provision of the contract of customs with such company is ensuring obligation fulfillment with the last under such agreement in the procedure established by Chapter 49 of the Civil code of Ukraine or the conclusion with such company of the insurance contract of the goods transferred to it to safe custody.

The amount of ensuring obligation fulfillment under the agreement of storage or the size of insurance sum cannot be less book value of the goods transferred to storage to the company. If the cost of goods at the time of transfer on warehouse of customs cannot be established, such goods are subject to placement only on own/leased warehouses of customs or are transferred to safe custody on the warehouses which are in ownership of the companies with which the customs signs the agreement of storage.

Ensuring obligation fulfillment under the agreement of storage or goods insurance, transferred to safe custody, is not required from:

the companies, in the territories or in rooms of which according to part two of article 556 of the Code the customs clearance of goods is performed;

companies of the state pattern of ownership;

the organizations - receivers of the humanitarian assistance;

the companies which are determined by specially authorized state bodies as such which can store goods of certain categories (ethyl alcohol, alcoholic beverages, tobacco products, low-quality and dangerous products and so forth);

the companies to which the goods requiring immediate providing proper conditions of their storage for the prevention of their spoil are transferred to storage (vegetables, fruit and other agricultural products, live plants and animals other).

2.5.1. If as warehouse for storage of the goods accepted from customs by the company the room is used, the company provides:

room compliance to sanitary and hygienic requirements;

possibility of creation in required temperature conditions for storage of goods (for the goods requiring special storage conditions);

possibility of carrying out handling works in the room and in the territory adjoining to it;

the room equipment lattices at windows (in case of their availability);

the round-the-clock protection of the room and/or functioning in it the security alarm system and/or availability and functioning of system of video control of all gate or doorways of the room through which import and/or commodity exportation, by entrance and departure from the territory, adjacent to the room, fixation of such reflection for detection of unauthorized access to the goods which are on safe custody and also maintaining archive of videos with provision to customs of access to their electronic form is performed;

equipment of doors of the room the device for sealing;

observance in the room and in the territory of requirements of fire safety adjoining to it according to the legislation.

2.5.2. Railway, water and air vehicles because of impossibility of storage in warehouse of customs are stored in the places (railway stations, depot, ports, harbors, moorings, airfields, hangars) which are specially equipped for the parking or storage.

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