of December 12, 2012 No. 11.1/1.2-12.2/13918-EP
To heads of customs authorities
According to part three of Article 247 of the Customs code of Ukraine (further - the Code) the customs clearance of goods, vehicles of commercial appointment is performed in any customs authority with presentation to their this body if another is not provided by this Code.
The above-mentioned regulation allows the companies to choose the most optimal variants of realization of the external economic transactions, to cut down the logistic and other expenses connected with conducting foreign trade activities.
At the same time, by results of generalization of practice of application of the p. 3 of Art. 247 of the Code it is determined that the option of the place of customs clearance is used by the separate companies for the purpose of evasion from the correct application and observance of requirements of the legislation concerning the public customs affairs.
For the purpose of identification and prevention of violations of the law, control of completeness of receipt of customs payments to provide to heads of customs under the personal liability systems analysis of the facts of customs clearance of goods of the companies which are on accounting in other customs authorities.
The deputy manager of customs who coordinates activities of the relevant division of customs clearance is immediately informed on the fact of registration and adoption of the customs declaration of the company which is on accounting in other customs authority.
After receipt of above-mentioned information the deputy manager of customs shall perform the careful analysis of all reasons and circumstances of customs clearance of goods of the company which is on accounting in other customs authority.
For the purpose of operational establishment of factors which influenced the choice of the place of customs clearance, to perform the analysis of customs clearance out of the place of accounting of the company in interaction with customs on which accounting there is such company.
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