LETTER OF DEPARTMENT OF THE ORGANIZATION OF CUSTOMS CONTROL AND REGISTRATION OF THE STATE CUSTOMS SERVICE OF UKRAINE

of October 8, 2012 No. 12/4-12.2/3492-EP

The State Customs Service of Ukraine works out the letter concerning modification of the customs declaration (further - TD) specified in the address. With respect thereto we report.

According to part two of Article 269 of the Customs code of Ukraine (further - the Code) modification of the customs declaration adopted by customs authority is allowed until completion of customs clearance of goods, vehicles of commercial appointment according to the declared customs regime, and also within three years from the date of completion of their customs clearance. Changes shall concern only goods, vehicles of commercial appointment specified in the customs declaration.

By part seven of article 269 of the Code it is determined that the procedure for modification of customs declarations is determined by the Cabinet of Ministers of Ukraine.

The procedure for modification of customs declarations is determined by Items 33-38 of the Regulations on customs declarations approved by the resolution of the Cabinet of Ministers of Ukraine of 21.05.2012 No. 450 (further - the Provision).

According to Provision Item 37 after completion of customs clearance of change on the form of the single administrative document can be brought in the customs declaration in the way:

representations in the cases determined by the Customs code of Ukraine, the customs applicant or person of the additional customs declaration and registration by its customs authority authorized by it;

fillings and execution of the sheet of adjustment by customs authority in form according to appendix 4.

The leaf of adjustment is filled and drawn up by customs authority in case:

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