LETTER OF THE STATE CUSTOMS SERVICE OF UKRAINE

of October 31, 2012 No. 15/2-15.2-2/1988-EP

In connection with the neodinight appeals of subjects of foreign economic activity to State Customs Service of Ukraine concerning delays in case of release of goods in free circulation with provision to customs authority of guarantees, I note need of observance of provisions of the Customs code of Ukraine (further - the Code).

In case of disagreement with the decision of customs authority on adjustment of customs value of goods the Code the customs applicant or person authorized by it is granted the right to receive goods in free circulation (part three of article 52 of the Code), and to customs authority is delivered in obligation to issue goods which are declared, in free circulation (part four of article 54 of the Code), on condition of payment by the customs applicant or person of customs payments authorized by it according to the declared customs value of goods and provision of guarantees according to the Section X of the Code.

Considering the specified, written address the customs applicant or person authorized by it with request to issue goods in free circulation to customs authority does not move, and customs authority, respectively, the decision concerning possibility of release of goods in free circulation is not made.

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