of March 29, 2013 No. 12/1-12.1/1258-EP
To chiefs of customs
The question of procedure of customs formalities concerning the equipment which is used for technical supply of overload of oil products or other goods on anchor parking shall be considered taking into account following provisions of the legislation of Ukraine.
Part four of Article 189 of the Customs code of Ukraine of 13.03.2012 No. 4495-VI/with / (further - the Code) is determined by changes that the special equipment intended for loading, unloading of protection and storages of load which moves together with the vehicle of commercial appointment through customs border of Ukraine is subject to the omission in the same order, as the vehicle, on condition of use of such equipment to destination and the return export (import) together with this vehicle. Import of the special equipment to customs area of Ukraine and export it out of limits of this territory separately from the vehicle of commercial appointment is possible on the same conditions, on condition of confirmation that this equipment is intended for the specific vehicle of the commercial appointment imported on customs area of Ukraine (which is exported out of limits of this territory) earlier.
At the same time, according to the subitem "b" of Item 48 of article 4 of the Code the goods necessary for operation and maintenance of vehicles along the line and in Items of intermediate parking or stops (including petrols, oil, lubricants), except spare parts and the equipment which is in vehicles at the time of arrival on customs area of Ukraine or are delivered to them during stay in this territory, belong to the concept "supplies".
Questions of customs formalities concerning supplies are settled by provisions of Chapter 34 of the Code and Procedure for customs clearance and control of the movement of supplies approved by the order of the Ministry of Finance of Ukraine of 30.05.2012 No. 626, registered in the Ministry of Justice of Ukraine 19.06.2012 for No. 999/21311.
Director of the department of the organization of customs control and registration S. M. Semka
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