of July 11, 2002 No. 92-IV
The customs code of Ukraine determines bases of the organization and implementation of customs affairs in Ukraine, regulates economic, organizational, legal, personnel and social aspects of activities of Customs Service of Ukraine. The code is aimed at providing protection of economic interests of Ukraine, creating favorable conditions for development of its economy, protection of the rights and interests of subjects of business activity and citizens, and also ensuring compliance with the legislation of Ukraine concerning customs affairs.
In this Code the stated below terms and concepts are used in the following value:
1) currency values:
currency of Ukraine - bank notes in the form of banknotes, treasury notes, coins and in other forms which are in circulation and are legal means of payment in the territory of Ukraine, and also withdrawn from circulation or such which are withdrawn from it, but are subject to exchange for the bank notes which are in circulation;
foreign currency - foreign bank notes in the form of banknotes, treasury notes, coins which are in circulation and are legal means of payment in the territory of the corresponding foreign state, and also withdrawn from circulation or such which are withdrawn from it, but are subject to exchange for the bank notes which are in circulation;
the payment documents and other securities (shares, bonds, coupons to them, bills of exchange (bill of exchange), debentures, letters of credit, checks, bank orders, deposit certificates, other financial and bank documents) expressed in currency of Ukraine, in foreign currency or bank metals;
bank metals - the gold, silver, platinum, metals of platinum group brought (affined) to the highest tests according to the international standards, in ingots and powders the having quality certificates, and also the coins made of precious metals;
2) commodity importation and vehicles on customs area of Ukraine, commodity exportation and vehicles out of limits of customs area of Ukraine - set of the actions connected with movement of goods and vehicles through customs border of Ukraine in the corresponding direction;
3) free circulation - the order without customs control by the goods and objects passed through customs border of Ukraine;
4) citizens - physical persons: citizens of Ukraine, foreigners, stateless persons;
5) the customs applicant - the legal entity or physical person performing declaration of goods and the vehicles moved through customs border of Ukraine;
6) the declaration of customs value - the statement of person to customs authority in the established form of data on customs value of the goods moved through customs border of Ukraine or concerning which the customs regime changes;
7) express carrier - transport or the forwarding company created according to the current legislation of Ukraine, which is performing the accelerated transportation of international cargoes and having worldwide network with system of the central and regional marshaling yards, computer network of tracking of passing of such loads during all delivery time from the sender to the receiver;
8) the customs control zone - the place determined by customs authorities at check points through customs border of Ukraine or in other places of customs area of Ukraine within which customs authorities perform customs procedures;
9) zone of the simplified customs control - part of the customs control zone with the proper technical and information equipment for control in the simplified procedure;
10) counterfeit goods - the goods containing objects of intellectual property right which import to customs area of Ukraine or export from this territory attracts violation of the rights of the owner which are protected according to the current legislation of Ukraine and international treaties of Ukraine signed in the procedure established by the law;
10-1) commercial conditions - set of conditions under which commercial transaction is performed (delivery conditions of goods by the rules "Incoterms", transition of risks, implementation of payment of goods, influence on the cost of different factors, such as quantity of commodity units to batches, reputation in the market, partnership, seasonality and so forth);
11) cultural values - the objects of material and spiritual culture having art, historical, ethnographic and scientific value and subjects to preserving, recovery and protection according to the legislation of Ukraine;
12) the customs declaration - the written application of the established form which is submitted to customs authority and contains data on the goods and vehicles moved through customs border of Ukraine, necessary for their customs clearance or renewal;
13) customs providing - the one-time number locking and sealing devices, seals, stamps, holographic tags and other means of identification used by customs authorities for reflection and fixing of results of customs control and customs clearance;
14) customs clearance - accomplishment by customs authority of actions (procedures) connected with fixing of results of customs control of the goods and vehicles moved through customs border of Ukraine, and having legal value for further use of these goods and vehicles;
15) customs control - set of the measures performed by customs authorities within the competence for the purpose of ensuring compliance with regulations of this Code, the laws and other regulatory legal acts concerning customs affairs, international treaties of Ukraine signed in the procedure established by the law;
16) customs regime - set of the regulations established by the laws of Ukraine concerning customs affairs which depending on stated purpose of movement of goods and vehicles through customs border of Ukraine determine procedure for such movement and amount of customs procedures, at the same time performed;
17) customs authorities - specially authorized bodies of the executive authority in the field of customs affairs to which according to this Code and other laws of Ukraine direct implementation of customs affairs is assigned;
18) customs rules - the procedure for movement of goods and vehicles established by the legislation of Ukraine through customs border of Ukraine;
19) customs procedures - the transactions connected with implementation of customs control over movement of goods and vehicles through customs border of Ukraine, customs clearance of these goods and vehicles, and also with collection provided by the law of taxes and fees;
20) nonresidents are the citizens having the permanent residence outside Ukraine, including those which temporarily are in the territory of Ukraine; the legal entities, subjects of business activity who do not have the status of the legal entity (branches, representations, etc.) with the location outside Ukraine which are created and perform the activities according to the legislation of foreign state, including legal entities and other subjects of business activity with participation of legal entities and other subjects of business activity of Ukraine; the diplomatic representations located in the territory of Ukraine, consular establishments, trade and other official missions of foreign states, the international organizations and their branches having diplomatic privileges and immunity, and also representative offices of other foreign organizations and firms which do not perform business activity according to the legislation of Ukraine;
21) persons - legal entities and physical persons;
22) carrier - person registered as the subject of business activity who in the procedure established by the law, with use of the vehicles belonging to it or hired by it moves goods through customs border of Ukraine or transports the goods which are under customs control between customs authorities in the territory of Ukraine;
23) movement of goods through customs border of Ukraine in cargo departures - movement of goods through customs border of Ukraine when implementing export-import transactions, and also other transactions connected with commodity importation on customs area of Ukraine, commodity exportation out of limits of customs area of Ukraine or their movement on customs area of Ukraine by en route. When moving goods through customs border of Ukraine in cargo departures the cargo customs declaration is drawn up;
24) movement of goods through customs border of Ukraine in the international mailings - movement of goods through customs border of Ukraine in the acts of Universal Postal Union packed and drawn up according to requirements and Instructions for use by services of mail service letters, parcels post, special sacks marked "M", small packets, postal parcels, departures of the accelerated mail marked "EM8" which are accepted to transfer to limits of Ukraine are delivered to Ukraine or move on the territory of Ukraine in transit of mail service by the companies;
25) movement of goods through customs border of Ukraine in the international express departures - movement of the goods and other objects which are properly packed which are transported by express carrier any kind of transport for the purpose of delivery to the receiver in certain time;
26) movement of goods through customs border of Ukraine in unaccompanied baggage - movement through customs border of Ukraine of the goods belonging to citizens, separately from these citizens or persons authorized by them with execution of luggage documents;
27) movement of goods through customs border of Ukraine in hand luggage - movement through customs border of Ukraine of the goods belonging to citizens in passenger departments (salons) of vehicles which these citizens or persons authorized by them, without execution of luggage documents follow;
28) movement of goods through customs border of Ukraine in the accompanied baggage - movement through customs border of Ukraine of the goods belonging to citizens in luggage compartments of vehicles which these citizens or persons authorized by them, with execution of luggage documents follow;
29) the company - any legal entity, and also the citizen performing business activity without creation of the legal entity;
30) officials of the companies - heads and other employees of the companies (residents and nonresidents) who in force constantly or the labor (office) duties which are temporarily fulfilled by them are responsible for fulfillment of requirements, established by this Code, the laws and other regulatory legal acts of Ukraine, and also international treaties of Ukraine concerning customs affairs signed in the procedure established by the law;
30-1) preliminary documentary control - control actions which consist in verification of the documents and data necessary for implementation of the state sanitary and epidemiologic, veterinary health, phytosanitary, environmental control and control of movement of cultural values and are performed by customs authorities at check points through frontier of Ukraine of rather separate goods, including products and raw materials of animal origin which are imported on customs area of Ukraine (including for the purpose of transit).
31) officials of representations of foreign states and international the organizations - accredited in Ukraine: heads of diplomatic representations and members of diplomatic staff, officials of consular establishments, representatives of foreign states to the international organizations, officials of the international organizations;
32) intellectual property right, persons of law and objects of intellectual property right - are understood in the value determined by the laws concerning intellectual property;
33) objects - the personal belongings, goods, vehicles and separate number nodes to them moved through customs border of Ukraine;
34) representative office of foreign firm - person accredited in the procedure established by the legislation in Ukraine who based on the appropriate properly drawn up authority represents in Ukraine the interests of the legal entity - the nonresident;
35) the omission of goods and vehicles through customs border of Ukraine - permission of customs authority to movement of goods and vehicles through customs border of Ukraine taking into account stated purpose of such movement after carrying out customs procedures;
36) residents are the citizens having the permanent residence in the territory of Ukraine, including those which temporarily are abroad; the legal entities, subjects of business activity who do not have the status of the legal entity (branches, representations, etc.) created and performing the activities according to the legislation of Ukraine with the location in its territory; the diplomatic representations, consular establishments, trade and other official missions of Ukraine abroad having diplomatic privileges and immunity, and also branches and representative offices of the resident companies abroad which do not perform business activity;
37) specially made storage (hiding place) - the storage made for the purpose of illicit movement of goods through customs border of Ukraine, and also constructive reservoirs and objects equipped and adapted with the same purpose which were exposed previously to disassembly, installation, etc.;
38) the vessel of cabotage swimming - the vessel which without calling ports of other states performs cabotage transportations between the ports of Ukraine, and also the vessel of the fleet of fishery performing fishing activities within the Azovo-Chernomorsky pool;
39) goods - any personal estate (including currency values, cultural values), electric, thermal and other types of energy, and also vehicles, except for the vehicles used only for transportation of passengers and goods through customs border of Ukraine;
40) vehicles - any means of air, water, rail, road transport used only for transportation of passengers and goods through customs border of Ukraine;
41) the authorized person - person who based on the agreement or properly the drawn-up power of attorney issued by the owner of goods and vehicles is given the right to make the actions connected with presentation of these goods and vehicles to customs authorities for customs control and customs clearance in case of their movement through customs border of Ukraine or to dispose otherwise of the specified goods and vehicles;
42) the international repair - transactions on provision of services on remedial action of goods, their reduction in the working condition, to recovery of resource or characteristics which do not lead to change of codes of these goods according to the Ukrainian classification of goods of foreign economic activity;
43) the international express departure - properly the packed goods and other objects which move (are sent) by express carrier any mode of transport through customs border of Ukraine for the purpose of delivery to the receiver to the time stipulated by the parties. For the purposes of the taxation the international express departure is equated by duty to the international mailing;
44) the international mailing - goods and other objects which are classified by those according to the Law of Ukraine "About procedure for import (peresylaniye) to Ukraine of customs clearance and the taxation of personal belongings, goods and vehicles which are imported (are sent) by citizens on customs area of Ukraine", including by rules of Universal Postal Union".
Customs policy is system of the principles and activities of the state in the field of ensuring the economic interests and safety by means of customs and tariff and non-tariff measures of regulation of foreign trade.
Procedure for movement through customs border of Ukraine of goods and vehicles, the customs regulation connected with establishment and collection of taxes and charges, the procedure of customs control and registration the fight against smuggling and customs offenses directed to realization of customs policy of Ukraine constitute customs affairs.
The customs affairs are component of foreign policy and foreign economic activity of Ukraine. In customs affairs Ukraine observes the classification systems recognized in the international relations and codings of goods, the single declaration form of export and commodity import, customs information, other international standards and standards.
Fundamentals of customs affairs, including the amount of taxes and fees and condition of customs taxation, special customs zones and customs regimes in the territory of Ukraine, the inventory which export, import and transit through the territory of Ukraine is forbidden are determined only by the laws of Ukraine and this Code.
The Cabinet of Ministers of Ukraine will organize and provides implementation of customs affairs according to this Code and other laws of Ukraine, and also international treaties signed in the procedure established by the law coordinates activities of specially authorized central executive body in the field of customs affairs, other executive bodies in case of the solution of the questions concerning customs affairs.
The direct management of customs affairs is assigned to specially authorized central executive body in the field of customs affairs.
Customs regulation is performed on the basis of the principles:
1) the exclusive jurisdiction of Ukraine on its customs area;
2) exclusive competence of customs authorities of Ukraine on implementation of customs affairs;
3) legality;
4) single procedure for movement of goods and vehicles through customs border of Ukraine;
5) systemacities;
6) efficiency;
7) observance of the rights and the interests of physical persons and legal entities protected by the law;
8) publicity and transparency.
The territory of Ukraine occupied with the land, the territorial sea, internal waters and airspace, and also the artificial islands, installations and constructions created in exclusive sea economic zone of Ukraine to which the exclusive jurisdiction of Ukraine extends constitute single customs area of Ukraine.
The territories of the special customs zones located in Ukraine are considered being outside customs area of Ukraine, except the cases determined by the laws of Ukraine.
Borders of customs area of Ukraine are customs border of Ukraine. The customs border of Ukraine matches with frontier of Ukraine, except for borders of the territory of special customs zones and borders of the artificial islands, installations and constructions created in exclusive (sea) economic zone of Ukraine to which the exclusive jurisdiction of Ukraine extends. Borders of the territory of the special customs zones and artificial islands, installations and constructions created in exclusive (sea) economic zone of Ukraine to which the exclusive jurisdiction of Ukraine extends constitute customs border of Ukraine
The legislation of Ukraine concerning customs affairs consists of the Constitution of Ukraine, of this Code, the laws of Ukraine and other regulatory legal acts concerning customs affairs published on basis and in pursuance of the Constitution of Ukraine, of this Code and the laws of Ukraine.
If other rules than provided by this Code are established by the international treaty of Ukraine signed in the procedure established by the law, then rules of the international treaty are applied.
The customs authorities, specialized customs offices and the organizations, ocean and river crafts which are at their disposal have the flag. The vehicles and aircrafts which are at the disposal of customs authorities, specialized customs offices and organizations have identification mark.
The laws of Ukraine concerning customs affairs become effective in ten days from the date of their official promulgation if other is not provided by the law, but not earlier than day of their official publication.
Other regulatory legal acts concerning customs affairs become effective in 45 days from the date of their official publication if other is not provided by the act, but not earlier than day of their official publication. If such regulatory legal acts will not be officially published, they do not become effective.
Official publication of the law and other regulatory legal act concerning customs affairs its publication in one of the periodicals determined by the legislation of Ukraine as official is considered. Date of issue of the corresponding number of that official publication in which the specified act was published earlier, than in other official publications is considered date of official publication of the regulatory legal act.
The terms of entry into force of the laws and other regulatory legal acts concerning customs affairs determined in the days begin with 0 o'clock in the afternoon, the official publication of the law or other regulatory legal act following date, and expire at 24 o'clock the last day of the corresponding term.
If the term of entry into force of the law or other regulatory legal act concerning customs affairs is determined by specifying on the date of its official publication, this law or act is considered acting from 24 o'clock the specified day.
If the term of entry into force of the law or other regulatory legal act concerning customs affairs is determined by specifying for specific date, this law or act is considered acting from 0 o'clock the specified date.
When implementing customs control and customs clearance of the goods and vehicles moved through customs border of Ukraine the regulatory legal acts existing on the date of adoption of the customs declaration by customs authority of Ukraine are applied only.
In cases when the current legislation provides possibility of carrying out customs procedures without submission of the declaration, the legislation existing on the date of implementation of such procedures is applied.
The laws mitigating or canceling responsibility for violation of customs rules, provided by this Code have retroactive force, that is extend also to the offenses made to the publication of these laws. The laws establishing or strengthening responsibility for such offenses have no retroactive force.
Production on cases on customs offense is conducted based on the legislation existing during consideration of the case about offense.
Direct implementation of customs affairs is assigned to customs authorities of Ukraine.
Customs authorities, realizing customs policy of Ukraine, carry out the following main objectives:
1) execution and control of compliance with law of Ukraine concerning customs affairs;
2) protection of economic interests of Ukraine;
3) ensuring accomplishment of the obligations provided by the international treaties of Ukraine concerning customs affairs signed in the procedure established by the law;
4) assistance to protection of intellectual property of participants of foreign economic relations, other legal entities and physical persons;
5) application according to the law of measures of tariff and non-tariff regulation when moving goods through customs border of Ukraine;
6) implementation of customs control and customs clearance of the goods and vehicles moved through customs border of Ukraine, enhancement of forms and methods of their implementation;
7) control of observance of rules of movement of currency values through customs border of Ukraine;
8) implementation together with other authorized bodies of the government of measures for protection of consumer interests of goods and observance by participants of foreign economic relations of state interests in the foreign market;
9) creating favorable conditions for acceleration of goods turnover and passenger traffic through customs border of Ukraine;
10) fight against smuggling and customs offenses;
11) development of international cooperation in the field of customs affairs;
12) maintaining customs statistics;
13) conducting the Ukrainian classification of goods of foreign economic activity;
14) verification implementation (reliability establishment) of certificates of origin of goods from Ukraine.
15) implementation according to the law of control of products in case of its import to customs area of Ukraine
Public authorities, the President of Ukraine within the powers determined by the Constitution of Ukraine and the laws of Ukraine perform management of customs affairs and control of activities of customs authorities of Ukraine.
The Customs Service of Ukraine is the single nation-wide system consisting of customs authorities and specialized customs offices and the organizations.
Customs authorities are specially authorized central executive body in the field of customs affairs, regional customs, customs.
Specially authorized central executive body in the field of customs affairs will be formed, will be reorganized and liquidated by the President of Ukraine on representation of the Prime Minister of Ukraine.
Specially authorized central executive body in the field of customs affairs directs, coordinates and controls activities of customs authorities, specialized customs offices and organizations for execution of the legislation of Ukraine for customs affairs, within the powers issues orders, will organize and controls their accomplishment.
Specially authorized central executive body in the field of customs affairs is legal entity and performs the activities according to the Constitution of Ukraine, this Code, the laws of Ukraine and other regulatory legal acts.
Regional customs, customs, specialized customs offices and the organizations are subordinated to specially authorized central executive body in the field of customs affairs.
Specially authorized central executive body in the field of customs affairs is headed by the head who is appointed to position and is dismissed by the President of Ukraine according to the procedure, established by the Constitution of Ukraine.
The regional customs is customs authority which in the territory of the region assigned to it within the competence performs customs affairs and provides complex control of compliance with law of Ukraine concerning customs affairs, management and coordination of activities of the customs subordinated to it and specialized customs offices and the organizations.
The regional customs is legal entity and performs the activities according to the legislation of Ukraine and provision approved by the order of specially authorized central executive body in the field of customs affairs.
Creation, reorganization and liquidation of regional customs are performed by specially authorized central executive body in the field of customs affairs.
The head of regional customs is appointed to position and dismissed by the head of specially authorized central executive body in the field of customs affairs.
The customs is customs authority which directly provides execution of the legislation of Ukraine concerning customs affairs, collection of taxes and charges and accomplishment of other tasks assigned to Customs Service of Ukraine.
The customs is legal entity and performs the activities according to the legislation of Ukraine and provision approved by the order of specially authorized central executive body in the field of customs affairs.
The customs submits to regional customs and specially authorized central executive body in the field of customs affairs or to specially authorized central executive body in the field of customs affairs is direct.
Creation, reorganization and liquidation of customs are performed by specially authorized central executive body in the field of customs affairs.
The customs is effective within the territory determined by specially authorized central executive body in the field of customs affairs.
As a part of customs at check points through customs border of Ukraine and on other objects or the territories (including the artificial islands, installations or constructions created in exclusive (sea) economic zone of Ukraine to which the exclusive jurisdiction of Ukraine extends) with considerable amount of the external economic transactions customs posts can be created
The head of customs is appointed to position and dismissed by the head of specially authorized central executive body in the field of customs affairs.
For ensuring accomplishment by regional customs and customs of the tasks determined by this Code and other laws of Ukraine customs posts can be created.
The customs post is structural division of regional customs, customs which directly exercises customs control and registration of the goods and vehicles moved through customs border of Ukraine.
Customs posts are created as required in settlements, at railway stations, at the airports, sea and river ports and other objects located in zone of activities of regional customs, customs.
The standard regulations on customs post affirm the order of specially authorized central executive body in the field of customs affairs.
Creation, reorganization and liquidation of customs posts are performed by specially authorized central executive body in the field of customs affairs on representation of the relevant regional customs, customs. The head of customs post is appointed to position and dismissed by the head of specially authorized central executive body in the field of customs affairs.
Within the budgetary funds provided for content of Customs Service of Ukraine only for ensuring accomplishment of the tasks assigned to customs authorities according to this Code and the laws of Ukraine in Customs Service of Ukraine operational, transport, information and analytical, film logical specialized agencies and the educational organizations can be created.
Creation, reorganization and liquidation of specialized customs offices and organizations are performed by specially authorized central executive body in the field of customs affairs within the powers determined by this Code and the laws of Ukraine.
In Customs Service of Ukraine the Central customs laboratory which is specialized customs office and the customs laboratories which are structural divisions of regional customs, customs are created.
The central customs laboratory performs scientific and methodical management of customs laboratories.
The central customs laboratory, customs laboratories are granted the right to implementation of expert activities within the questions carried to competence of Customs Service.
Creation, reorganization and liquidation of the Central customs laboratory and customs laboratories are performed by specially authorized central executive body in the field of customs affairs.
Regulations on the Central customs laboratory and regulations on customs laboratories affirm orders of specially authorized central executive body in the field of customs affairs.
Customs guards - the special divisions of customs authorities intended for fight against customs offenses, protection of the territories, buildings, constructions and premises of customs authorities, protection and maintenance of goods and vehicles, ensuring protection of customs control zones.
The customs guards act on the basis of this Code and the provision approved by specially authorized central executive body in the field of customs affairs.
Management of divisions of customs guards is performed by the head of specially authorized central executive body in the field of customs affairs, and in regional customs and customs - respectively heads of these customs authorities.
The staff of customs guards can be provided with weapon and special means, transport, radio - and telephone communication, and also equipment according to this code, the laws of Ukraine and other regulatory legal acts.
Tasks of customs guards are:
1) implementation of the measures connected with identification, disclosure, suppression, prevention of customs offenses, the prevention of such violations;
2) protection of buildings, constructions, premises of customs authorities and other objects of customs infrastructure, customs control zones from any illegal encroachments;
3) physical protection of customs officers, other persons, and also the goods which are in the customs control zone against illegal actions;
4) localization together with other bodies of conflict situations in zone of activities of customs authorities;
5) participation in mitigation of consequences of catastrophic crashes, accidents, natural disasters and ecological pollution in zone of activities of customs authorities.
For implementation of 21 of this Code of tasks of division of customs guards determined in Article have the right:
1) to place temporary posts, to move on any sites of the area and water space within customs area of Ukraine, and within the controlled frontier area - in coordination with relevant organs of protection of frontier of Ukraine;
To detain and carry out 2) in the procedure established by this Code goods inspection, vehicles and the citizens crossing customs border of Ukraine at check points;
To carry out 3) according to the decision of the head of specially authorized central executive body in the field of customs affairs or its deputy, the head of regional customs (customs) or his deputy in the procedure established by this Code examination and reexamination of the vehicles and goods including moved with transit through the territory of Ukraine which are drawn up by customs authorities;
4) to accompany and protect the goods which are under customs control, including moved through the territory of Ukraine with en route;
5) to invite persons in customs authorities for clarification of circumstances of customs offense. In immediate cases clarification of circumstances and primary documentation of such violation can be performed in others places suitable for this purpose.
Divisions of customs guards are placed, as a rule, in the locations of regional customs and customs.
According to the decision of the head of specially authorized central executive body in the field of customs affairs the staff, transport, arms and special means of divisions of customs guards in case of operational need can be temporarily moved to other regions of Ukraine out of the place of the main placement.
The property of customs authorities, specialized customs organization and the organization is state-owned property. Control of this property is exercised by the Cabinet of Ministers of Ukraine according to the procedure, established by the law.
Financing, material logistics and development of infrastructure of Customs Service of Ukraine are performed at the expense of the Government budget of Ukraine.
The parcels of land for office requirements, including for creation of customs control zones, are provided to customs authorities, specialized customs offices and the organizations in permanent use according to the Land code of Ukraine. Preliminary compensation to owners of lands of their cost and losses, compensation to land users of the losses caused by withdrawal of lands is performed according to the law.
If the customs clearance of goods and vehicles is performed by customs authorities directly in the territories or in premises of the companies, the specified companies, irrespective of pattern of ownership and subordination, shall provide to customs authorities in temporary use the respective service and household premises, and also the necessary equipment and means of communication on a contract basis.
Customs authorities, specialized customs offices and the organizations and their officials in case of accomplishment of the tasks assigned to them interact with other public authorities, local government bodies, and also with the companies and citizens according to the procedure, established by the legislation.
In the relations with customs authorities customs brokers and other persons based on the relevant agreement signed with the company or notarially certified power of attorney (order) issued by the citizen can represent interests of the companies and citizens.
In case of identification when implementing customs procedures by employees of customs authorities of signs of crimes the head of customs authority or person replacing it notifies on it the relevant law enforcement agencies or bodies of protection of frontier of Ukraine.
Bodies of protection of frontier of Ukraine and law enforcement agencies notify customs authorities on the revealed customs offenses or smuggling.
Goods which move through customs border of Ukraine except customs control can be subject to the state sanitary epidemiological, veterinary sanitary, phytosanitary, environmental, radiological control, control of movement of cultural values and other stipulated by the legislation types of control. Customs authorities interact with the public authorities performing the specified control types coordinate work on their implementation at check points through frontier of Ukraine and in customs control zones on customs area of Ukraine according to the procedure, established by the legislation of Ukraine.
The customs clearance of goods which move through customs border of Ukraine comes to the end only after implementation of the types of control established by the legislation of Ukraine for each goods specified in part one of this Article.
The procedure of control and certification of its results is established by the public authority authorized on accomplishment of this type of control.
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The document ceased to be valid according to the Customs code of Ukraine of March 13, 2012 No. 4495-VI