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

of May 7, 2013 No. 99-24/1-02-04/796

To chiefs of customs

For the purpose of ensuring uniform interpretation by customs authorities of provisions of the Customs code and prevention of claims of subjects of managing to wrongful acts of customs authorities in case of realization of separate provisions of the Customs code of Ukraine, we draw the attention of chiefs of customs and heads of the structural divisions subordinated to them to the following.

According to part five of Article 54 of the Customs code of Ukraine the customs authority, for the purpose of control of correctness of determination of customs value of goods, has the right to apply the different forms of control provided by the Customs code of Ukraine.

One of forms of customs control, according to part one of Article 336 of the Customs code of Ukraine, is verification of documents and information which according to Article 335 of the Customs code of Ukraine are provided to customs authorities during movement of goods, vehicles of commercial appointment through customs border of Ukraine.

As it is noted in Article 337 of the Customs code of Ukraine, verification of documents and data which are filed to customs authorities during movement of goods, vehicles of commercial appointment through customs border of Ukraine is performed visually, using information technologies (by carrying out formatologichesky control, control of comparison, control using risk management system) and other methods provided by the Customs code of Ukraine.

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