LETTER OF THE STATE TAX SERVICE OF UKRAINE

of September 11, 2012 No. 1756/0/61-12/22-3315

GNSU considered the letter of Ltd company of rather some questions of electronic declaring of inward cargoes and reports.

According to item 3 of Art. 257 of the Customs code of Ukraine the customs declaration and other documents which submission to customs authorities is provided by this Code, drawn up on paper and in the form of electronic documents have identical legal force.

According to the paragraph the second item 16 of the Regulations on customs declarations approved by the resolution KMU of 21.05.2012 No. 450 "The questions connected using customs declarations" the electronic customs declaration is considered drawn up in the presence of brought in it by the official of customs authority who completed customs clearance, by means of the automated system of customs clearance of mark about completion of customs clearance and certification of such declaration the digital signature of the official of customs authority who completed customs clearance. The drawn-up electronic customs declaration makes sure the digital signature of the official of customs authority who completed customs clearance, and is sent to the customs applicant or person authorized by it.

The basis for removal of import transaction from currency exchange control is GTD that is provided by item 3.3 of the Instruction about procedure of control of export, import transactions approved by the resolution of Board of the NBU of 24.03.99 No. 136.

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