LETTER OF DEPARTMENT OF CUSTOMS AFFAIRS OF THE MINISTRY OF THE INCOME AND CHARGES OF UKRAINE

of April 10, 2013 No. 24/2-3/65

Concerning integrity checking of customs providing in case of goods receipt in customs authorities of appointment

According to part 5 of Article 92 of the Customs code of Ukraine of 13.03.2013 No. 4495-VI (further - the Code) the means provided by parts two and third article 326 of the Code can be applied to ensuring identification of goods, vehicles of commercial appointment which are located in customs regime of transit.

According to requirements of part 1 of article 93 of the Code goods, vehicles of commercial appointment which move in customs regime of transit shall:

1) to be in steady-state condition, except natural changes of their quality and/or quantity characteristics under normal conditions of transportation and storages;

2) not to be used with one other purpose, except transit;

3) to be brought to customs authority of appointment before the termination of the term determined by article 95 of this Code;

4) to have the unimpaired means of ensuring of identification in case of their application.

Obligation check integrity and compliance imposed on cargo section of the vehicle of commercial appointment (cargo piece), container, the tank, other adaptation of means of ensuring of identification in case of receipt them in customs of appointment and to certify results of such check in customs declarations or documents of control of movement of goods by making of the corresponding records, it is assigned to officials of customs authority of appointment of customs formalities as the Procedure for accomplishment when implementing transit movements approved by the order of the Ministry of Finance of Ukraine of 09.10.2012 No. 1066, registered in the Ministry of Justice of Ukraine 19.12.2012 behind No. 2120/22432, and also item 4 of the Section II of the Procedure for filling of customs declarations on the form of the single administrative document, the Ministry of Finance of Ukraine approved by the order of 30.05.2012 No. 651, registered in the Ministry of Justice of Ukraine 14.08.2012 for No. 1372/21684.

According to part three of article 318 of the Code, customs control provides accomplishment of minimum of the customs formalities by customs authorities necessary for ensuring compliance with the legislation of Ukraine concerning the public customs affairs.

According to part four of article 318 of the Code, customs control of goods, vehicles at check points through frontier of Ukraine is performed according to standard technological schemes of customs control which affirm the Cabinet of Ministers of Ukraine.

Considering regulations of article 320 of the Code and the resolution of the Cabinet of Ministers of Ukraine of 21.05.2012 No. 451 "Omission questions through frontier of persons, automobile, water, railway and air vehicles of carriers and goods which them move", integrity checking and compliance of the imposed means of ensuring of identification in case of goods receipt in customs authorities of appointment can be performed by officials of customs authorities documentary or directly in decision making cases about carrying out customs examination (re-examination) vehicles and goods.

Thus, for ensuring compliance with the legislation of Ukraine concerning the public customs affairs and international treaties of Ukraine, the organization of conducting check of condition and compliance of the imposed means of ensuring of identification in case of goods receipt in customs authorities of appointment is assigned to customs authorities of Ukraine.

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