RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of December 4, 2013 No. 879

Some questions of conversion of goods out of customs area of Ukraine and introduction of amendments to the Resolution of the Cabinet of Ministers of Ukraine of May 21, 2012 No. 461

According to parts four and the fifth Article 164 of the Customs code of Ukraine the Cabinet of Ministers of Ukraine decides:

1. Approve:

1) enclosed:

Procedure for application of measures of guaranteeing when exporting in customs regime of outward processing of goods which products of conversion are obligatory to return to customs area of Ukraine and release to free circulation;

the list of products of conversion and the goods placed under customs regime of outward processing which products of conversion are subject to obligatory return on customs area of Ukraine and release to free circulation;

the list of remaining balance of conversion of goods, formed as a result of implementation of transactions on their conversion outside customs area of Ukraine are also subject to obligatory return on customs area of Ukraine and release to free circulation;

2) the minimum ratio of cost of the Ukrainian and foreign goods for the separate types of goods which are exposed to transactions on conversion outside customs area of Ukraine according to appendix.

2. Ceased to be valid according to the Resolution of the Cabinet of Ministers of Ukraine of 27.09.2022 No. 1089

3. Recognize invalid resolutions of the Cabinet of Ministers of Ukraine according to the list which is attached.

4. This resolution becomes effective in 30 days from the date of publication.

 

Approved by the Resolution of the Cabinet of Ministers of Ukraine of December 4, 2013, No. 879

Procedure for application of measures of guaranteeing when exporting in customs regime of outward processing of goods which products of conversion are obligatory to return to customs area of Ukraine and release to free circulation

1. This Procedure determines the mechanism of application of financial guarantee in exported in customs regime of outward processing as the means of ensuring of return on customs area of Ukraine of products of conversion determined by the Cabinet of Ministers of Ukraine as obligatory to return to customs area of Ukraine.

2. Providing in case of commodity exportation in customs regime of outward processing is performed by provision to customs of financial guarantee in document type or in the form of introduction of cash pledge into the corresponding account.

Actions of guaranteeing are not applied to the goods which are exported in customs regime of outward processing by public institution "State storage of precious metals and gemstones of Ukraine" and National Bank.

3. The size of financial guarantee is equal to the amount of cost of the goods which are exported in customs regime of the outward processing specified in the invoice or the pro forma bill.

4. If the customs declaration is constituted on batch, moved with several vehicles, the size of financial guarantee is equal to the cost of the goods declared in the customs declaration.

5. The size of financial guarantee is calculated in currency of Ukraine. If for calculation of the size of financial guarantee it is necessary to perform recalculation of foreign currency, the official rate of currency determined according to Article 3 - 1 Customs code of Ukraine is applied.

6. Control of observance of requirements for return of customs area of Ukraine of products of conversion of goods is exercised with use of the single automated information system of bodies of the income and charges by the officials of customs who performed customs clearance of goods in customs regime of outward processing.

7. In case of default on obligations, provided with financial guarantee, or not return to customs area of Ukraine of the goods which are exported out of its limits in customs regime of outward processing before completion of such customs regime in the same condition in which they were exported, except natural changes of their quality and/or quantity characteristics means are subject to transfer in the government budget.

In case of accomplishment of the obligations provided with financial guarantee, not in full the amount of means which is subject to transfer in the government budget is determined by customs in proportion to quantity of the conversion products which are not returned on customs area of Ukraine and in case conversion of the goods which are exported out of limits of customs area of Ukraine was not performed and these goods are not returned on customs area of Ukraine, - in proportion to quantity of such goods.

8. Cash pledge can be provided at the expense of means of the advance payments (advance payment) made by the customs applicant or person authorized by it into accounts of customs as the previous cash cover of future customs payments.

9. In case of provision of financial guarantee in the form of cash pledge funds are deposited into the accounts of customs opened in Head department of the State Treasury in Kiev.

10. Cash bail is posted by the customs applicant or person authorized by it in non-cash form.

11. For confirmation of provision of financial guarantee in the form of cash pledge the customs applicant or person authorized by it together with the customs declaration gives to customs:

the original or the copy of the drawn-up payment order on transfer of the necessary amount of funds for the account of customs;

the statement for reservation as cash pledge of funds deposited by the customs applicant into accounts of customs as the previous cash cover of future customs payments.

12. The cash pledge deposited by the customs applicant to account of customs is subject to return in case:

accomplishment by the customs applicant of obligations on return on customs area of Ukraine of products of conversion of goods;

return to customs area of Ukraine of the goods which are exported out of its limits in customs regime of outward processing before the termination of term of their conversion in the same condition in which they were exported, except natural changes of their quality and/or quantity characteristics.

13. The posted cash bail returns customs during three banking days after completion of customs clearance and release to free circulation of products of conversion or the goods which are not processed and returned on customs area of Ukraine.

14. For return of cash pledge the customs applicant or person authorized by it submits the application in any form in which he notes the direction of money transfer:

on the current account of the customs applicant or person authorized by it in organization of bank;

on repayment of monetary commitment (tax debt) on other payments, control of which collection is imposed on monitoring bodies;

into the account of customs as advance payments (advance payment).

At the request of the customs applicant the application for return of cash pledge by customs is submitted together with the corresponding customs declaration.

15. In case of accomplishment in full of the obligation provided with cash pledge, cash pledge or its part calculated according to Item 7 of this Procedure is transferred by customs into the government budget within one working day after completion of customs regime of outward processing.

Balance of cash pledge is subject to return to the customs applicant or person authorized by it.

16. For ensuring accomplishment of the obligation on return on customs area of Ukraine of products of conversion of goods by provision to customs of financial guarantee in document type the individual (one-time) or general financial guarantee issued by guarantors that are entered in the register of guarantors is used.

17. The financial guarantee in document type moves the customs applicant or person of customs authorized by it before giving or along with submission of the customs declaration.

18. The individual (one-time) financial guarantee in paper form is applied only in case of customs clearance of goods using the customs declaration in paper form. The electronic copy of such financial guarantee goes to the single automated information system of bodies of the income and charges by the authorized electronic message of the guarantor.

The individual (one-time) financial guarantee in the form of the electronic document is used in case of customs clearance using the electronic customs declaration.

19. The general financial guarantee moves to customs only in the form of the electronic document.

20. Financial guarantees in the form of electronic documents go to the single automated information system of bodies of the income and charges by the authorized electronic message of the guarantor.

21. Release (return) of financial guarantee is performed by customs in case:

accomplishment by the customs applicant of obligations on return on customs area of Ukraine of products of conversion of goods;

returns to customs area of Ukraine of the goods which are exported out of its limits in customs regime of outward processing before completion of such customs regime in the same condition in which they were exported, except natural changes of their quality and/or quantity characteristics.

The specified release (return) is performed also in other cases provided by the Customs code of Ukraine.

22. In case of accomplishment in full of the obligation provided with financial guarantee in document type, the customs sends to the guarantor the requirement for payment of means in the amount calculated according to Item 7 of this Procedure.

The requirement goes within five working days from the date of, the completion of customs regime of outward processing following behind day.

23. The amount specified in the requirement of customs is paid by the guarantor into the account of customs during three banking days after receipt of the requirement by the guarantor.

24. The means received from the guarantor are transferred by customs into the government budget within one working day after their revenues to the account of customs.

Approved by the Resolution of the Cabinet of Ministers of Ukraine of December 4, 2013, No. 879

The list of products of conversion and the goods placed under customs regime of outward processing which products of conversion are subject to obligatory return on customs area of Ukraine and release to free circulation

Code according to goods UKTVED	Description of goods	Code согласноУКТВЭД conversion product	Name of product of conversion
2709 00 90 00	Oil and oil products crude, received from bituminous rocks (minerals): others	+2710 11  2710 19	the oil and oil products received from bituminous rocks (minerals) except crude; the products, in other place which are not specified, containing 70 Mas. the % Or more oil or the oil products received from bituminous rocks (minerals), and these oil products are the main components of products, except waste oils
2711	Gases oil and hydrocarbons in gaseous state	2711 11 00 00  2711 12  2711 13  2711 14 00 00  2711 19 00 00	gases liquefied (liquefied)
4101	The raw skins of cattle (including buffalo s) or animals of family horse (pair or salty, dried, limed, pickled or tinned in a different way, but not tanned, not manufactured under parchment or not subjected to further processing), with indumentum or without indumentum, split or not split	4104	the tanned (made) skin or tanning crust from skins of cattle (including buffalo s) or skins of animals of family horse, without indumentum, split or not split, but without further processing
4102	The raw skins of sheep or skin of eanlings (pair or salty, dried, limed, pickled or tinned in a different way, but not tanned, not manufactured under parchment or not subjected to further processing), with wool cover or without wool cover, split or not split, except specified in the note 1 (c) to commodity group 41	4105	the tanned (made) skin or tanning crust from skins of sheep or skins of eanlings, without wool cover, split or not split, but without any further processing
4103 30 00 00	The raw skins (pair or salty, dried, limed, pickled or tinned in a different way, but not tanned, not manufactured under parchment or not subjected to further processing), with indumentum or without indumentum, split or not split, except specified in notes 1 (b) or 1 (c) to commodity group 41: pigs	+4106 31  four thousand hundred six 32	the tanned (made) skin or tanning crust from skins of other animals, without wool or indumentum, split or not split, but without any further processing: pigs
4103 90 10 00	The raw skins (pair or salty, dried, limed, pickled or tinned in a different way, but not tanned, not manufactured under parchment or not subjected to further processing), with indumentum or without indumentum, split or not split, except specified in notes 1 (b) or 1 (c) to commodity group 41: goats or kids	+4106 21  four thousand hundred six 22	the tanned (made) skin or tanning crust from skins of other animals, without wool or indumentum, split or not split, but without any further processing: goats or kids
7106-7112	Precious metals; the metals plated by precious metals	7106	silver (including silver with covering from gold or platinum), raw or in the semi-processed type, or in the form of powder
		7107 00 00 00	metals non-noble, plakovany silver, napivobrobleni
		7108	gold (including gold with covering from platinum) raw or semi-processed, or in the form of powder
		7109 00 00 00	metals non-noble or silver, plakovani gold, raw or semi-processed
		7110	platinum raw or semi-processed, or in the form of powder
		7111 00 00 00	metals non-noble, silver or gold, plakovani platinum, raw or semi-processed
		7113-7118	jewelry, products gold both silversmiths and other products

 

Approved by the Resolution of the Cabinet of Ministers of Ukraine of December 4, 2013, No. 879

The list of remaining balance of conversion of goods, formed as a result of implementation of transactions on their conversion outside customs area of Ukraine are also subject to obligatory return on customs area of Ukrainyii of release to free circulation

Code according to UKTVED	Description of goods
2711 11 00 00	Gas natural liquefied (liquefied)
2711 21 00 00	Gas natural in gaseous state
2711 29 00 00	Gases (except natural) in gaseous state
7106	Silver (including silver with covering from gold or platinum), raw or in the semi-processed type, or in the form of powder
7107 00 00 00	Metals non-noble, plakovanny silver, semi-processed
7108	Gold (including gold with covering from platinum) raw or semi-processed, or in the form of powder
7109 00 00 00	Metals non-noble or silver, plakovani gold, raw or semi-processed
7110	Platinum raw or semi-processed, or in the form of powder
7111 00 00 00	Metals non-noble, silver or gold, plakovanny platinum, raw or semi-processed
7112	Waste and scrap of the precious metals or metals plated by precious metals; the other waste and scrap with content of precious metals or compounds of precious metals used mainly for extraction of precious metals

__________ 

Note.        

The amount of the remaining balance which is formed as a result of implementation of transactions on conversion of goods outside customs area of Ukraine and subjects to return on customs area of Ukraine is determined based on the documents submitted to customs according to part two of Article 165 of the Customs code of Ukraine.

 

Appendix

to the Resolution of the Cabinet of Ministers of Ukraine of December 4, 2013 No. 879

The minimum ratio of cost of the Ukrainian and foreign goods for the separate types of goods which are exposed to transactions on conversion outside customs area of Ukraine

Code according to UKTVED	Description of goods	The minimum ratio of cost of the goods which are exported for the purpose of outward processing of Ukraine in the cost of finished goods
01-05	Live animals and animal products	80%
06-14	Products of plant origin	80%
15	Fats and oils of animal or plant origin and products of their splitting; ready food fats; wax of animal or plant origin	80%
16-24	Ready foodstuff; alcoholic and soft drinks and vinegar; tobacco and its substitutes	80%
39	Plastic, polymeric materials and products from them	80%
48 *	Paper and cardboard, products from paper stock, paper or cardboard	80%
49	Printed materials, periodicals or other products of the printing industry; manuscripts typewritten texts and plans	80%
72-73	Ferrous metals and products from ferrous metals	80%
74	Copper and products from it	80%
75	Nickel and products from it	80%
76	Aluminum and products from it	80%
7802 00 00 00	Waste and scrap lead	80%
7902 00 00 00	Waste and scrap zinc	80%
8002 00 00 00	Waste and scrap olovyany	80%
8108 30 00 00	Waste and scrap titanic	90%

__________ 

* The minimum ratio specified in line item does not extend to paper for packaging of fat-containing foodstuff, is classified by code according to UKTVED 4806 20 00 00, which is exported from customs area of Ukraine for the purpose of production and import of finished goods - paper metallized for foodstuff by code according to UKTVED 4811 90 00 00.

Approved by the Resolution of the Cabinet of Ministers of Ukraine of December 4, 2013 No. 879

Changes which are made to Resolutions of the Cabinet of Ministers of Ukraine of May 21, 2012 No. 461

Ceased to be valid according to the Resolution of the Cabinet of Ministers of Ukraine of 27.09.2022 No. 1089

Approved by the Resolution of the Cabinet of Ministers of Ukraine of December 4, 2013, No. 879

List of resolutions of the Cabinet of Ministers of Ukraine, invalid

1. The resolution of the Cabinet of Ministers of Ukraine of November 4, 1997 No. 1216 "About establishment of indicators of specific weight of raw materials supplied by the customer in total cost of finished goods on separate transaction types in the external economic relations" (The Official Bulletin of Ukraine, 1997, number 45, page 63).

2. The resolution of the Cabinet of Ministers of Ukraine of April 2, 1998 No. 418 "About establishment of indicators of specific weight of raw materials supplied by the customer in total cost of finished goods on separate transaction types in the external economic relations" (The Official Bulletin of Ukraine, 1998, No. 14, the Art. 519).

3. The resolution of the Cabinet of Ministers of Ukraine of April 2, 1998 No. 427 "About establishment of indicators of specific weight of raw materials supplied by the customer in total cost of finished goods on separate transaction types in the external economic relations" (The Official Bulletin of Ukraine, 1998, No. 14, the Art. 522).

4. The resolution of the Cabinet of Ministers of Ukraine of July 10, 1998 No. 1049 "About temporary restriction of export of scrap and waste of ferrous and non-ferrous metals which are used in transactions with raw materials supplied by the customer in the external economic relations" (The Official Bulletin of Ukraine, 1998, No. 28, the Art. 1038).

5. The resolution of the Cabinet of Ministers of Ukraine of October 13, 1999 No. 889 "About entering of amendment into the resolution of the Cabinet of Ministers of Ukraine of April 2, 1998 No. 418" (The Official Bulletin of Ukraine, 1999, No. 41, the Art. 2050).

6. The resolution of the Cabinet of Ministers of Ukraine of May 6, 2001 No. 430 "About temporary restriction of export of the rawhide used in transactions with raw materials supplied by the customer in the external economic relations" (The Official Bulletin of Ukraine, 2001, No. 20, the Art. 846).

7. Items 6, 7, 9 and 29 changes which are made to resolutions of the Cabinet of Ministers of Ukraine, approved by the resolution of the Cabinet of Ministers of Ukraine of December 13, 2001 No. 1648 (The Official Bulletin of Ukraine, 2001, No. 51, the Art. 2270).

8. Item of 6 changes which are made to resolutions of the Cabinet of Ministers of Ukraine, approved by the resolution of the Cabinet of Ministers of Ukraine of October 11, 2002 No. 1493 (The Official Bulletin of Ukraine, 2002, No. 42, the Art. 1925).

9. Item of 3 changes which are made to acts of the Cabinet of Ministers of Ukraine, approved by the resolution of the Cabinet of Ministers of Ukraine of April 17, 2008 No. 386 (The Official Bulletin of Ukraine, 2008, No. 31, the Art. 995).

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