of December 20, 2012 No. 11.1/1.2-15.1/14201-EP
To chiefs of customs
Concerning collection of payment for accomplishment of customs formalities
For the purpose of the unified approach to application of separate provisions of the Procedure for collection of payment for accomplishment of customs formalities by customs authorities out of the location of customs authorities or out of the working hours established for them, the Ministry of Finance of Ukraine approved by the order of 28.05.2012 No. 610, registered in the Ministry of Justice of Ukraine 14.06.2012 for No. 955/21267 (further - the Procedure), we report the following.
Concerning decision making about accomplishment of customs formalities out of working hours
Item 1.7 of the Procedure provides that the decision on accomplishment of customs formalities out of the working hours established for customs authority is accepted by the head (deputy manager) of customs authority by issue of the written order based on the written application of the customs applicant or person authorized by it.
Part 2 of Article 574 of the Customs code of Ukraine provides that for accomplishment of immediate actions for customs control, customs clearance, fight against smuggling and customs offenses and other office tasks officials of customs authorities of Ukraine according to the order of the head of customs authority or its deputy can be involved in overtime, and also at night, in festive, output and non-working days.
The procedure for employees engagement to overtime works is determined by the legislation of Ukraine on work.
According to Item 6 of the Disciplinary charter of Customs Service of Ukraine approved by the Law of Ukraine of 06.09.2005 No. 2805-IV, form of realization of office powers of heads of customs authorities are orders and orders.
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