RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of December 17, 2003 No. 1958

About customs control and customs clearance of natural gas, oil, oil products, ethylene and ammonia which move through customs border of Ukraine pipeline transport

According to Article 148 of the Customs code of Ukraine the Cabinet of Ministers of Ukraine decides:

1. Approve applied:

Procedure for customs control and customs clearance of natural gas which moves through customs border of Ukraine pipeline transport;

Procedure for customs control and customs clearance of oil which moves through customs border of Ukraine pipeline transport;

Procedure for customs control and customs clearance of oil products which move through customs border of Ukraine pipeline transport;

Procedure for customs control and customs clearance of ethylene which moves through customs border of Ukraine pipeline transport;

Procedure for customs control and customs clearance of ammonia which moves through customs border of Ukraine pipeline transport;

the list of places of customs control of natural gas which moves through customs border of Ukraine pipeline transport;

the list of places of customs control of oil which moves through customs border of Ukraine pipeline transport;

the list of places of customs control of ammonia which moves through customs border of Ukraine pipeline transport.

2. To the State Customs Service, the Ministry of Fuel and Energy, the Ministry of industrial policy to bring own regulatory legal acts into accord with this resolution in a month.

3. This resolution becomes effective since January 1, 2004.

Approved by the resolution of the Cabinet of Ministers of Ukraine of December 17, 2003, No. 1958

Procedure for customs control and customs clearance of natural gas which moves through customs border of Ukraine pipeline transport

1. This Procedure establishes the mechanism of implementation of customs control and customs clearance of natural gas during its movement through customs border of Ukraine.

2. Terms which are used in this Procedure have the following value:

the delivery-acceptance certificate of gas carriers - the commodity-transport document which contains data on the amount of the natural gas delivered throughout the delivery period through the separate Item of reception-transmission of gas signed by carriers moved through customs border of Ukraine and has stamp print "under customs control";

the delivery-acceptance certificate of gas according to the external economic agreement (contract) - the document which contains data on amount of the natural gas delivered based on the external economic agreement (contract) throughout the delivery period, signed by the parties of the external economic agreement (contract) and the Ukrainian carrier;

the general delivery-acceptance certificate of gas the perevozchikamitovarno-transport document which contains data on amount of the natural gas moved through customs border of Ukraine in customs regimes of import and transit throughout the delivery period, signed by carriers;

gas batch - amount of natural gas which moves through customs border of Ukraine based on one external economic agreement (contract) in time which does not exceed one calendar month;

the periodic customs declaration - the written application in the established form which moves to customs authority person authorized on declaring of the gas moved through customs border of Ukraine and contains data on amount of gas, the purpose of its movement, other data necessary for implementation of customs control, customs clearance, customs statistics and is applied in the cases provided by this Procedure;

the delivery period - the term throughout which movement of gas through customs border of Ukraine is performed (no more calendar month, except transit cases with use of underground gas storages);

gas reception-transmission Item - the gas-measuring (gas-distributing) station or the Item of measurement of costs of gas placed on customs area of Ukraine or beyond its limits, equipped with gas-measuring devices where execution of delivery-acceptance certificates of gas by carriers is performed;

the technical delivery-acceptance certificate of gas - the document which contains data on distribution between subjects of foreign economic activity of amounts of the gas imported throughout the period of delivery to customs area of Ukraine, signed by the Ukrainian carrier and the foreign supplier of gas;

the temporary declaration - the written application in the established form which moves to customs authority person authorized on declaring of the gas moved through customs border of Ukraine and contains data on amount of gas, the purpose of its movement, other data necessary for implementation of customs control, customs clearance, customs statistics based on which gas is passed through customs border of Ukraine in the simplified procedure for free turnover;

the actual control - complex of actions for determination of the actual indicators of amount and quality of gas which moves through customs border of Ukraine (verification of indications of gas-measuring devices, these documents of accounting of amounts of gas and imposing of customs providing).

3. Gas movement by pipeline transport through customs border of Ukraine is performed based on the temporary declaration which is drawn up by customs authority, the periodic customs declaration or the cargo customs declaration registered by it.

4. Subjects of foreign economic activity which perform export-import transactions with gas or move it with en route through the territory of Ukraine, declare gas in the customs authority determined by State Customs Service.

5. The deadline of customs transit through passage of gas which moves pipeline transport with use of underground gas storages constitutes 60 days without gas storage duration in underground storage warehouses.

6. Gas which moves through customs border of Ukraine is under customs control:

during import - from the moment of its actual import to customs area of Ukraine until implementation in full customs clearance;

during export - from the moment of representation for document creation until implementation in full customs clearance according to the chosen customs regime and export of gas for country borders;

during transit - from the moment of its actual import to customs area of Ukraine until implementation in full customs clearance and export of gas for country borders.

7. Control of compliance of the data on gas specified in documents which moves through customs border of Ukraine to its actual amount and quality is performed by customs authority by reconciliation of these data with documents based on which the actual control, and also other ways provided by the Customs code of Ukraine and the laws concerning customs affairs is carried out.

8. Control on amount of gas which moves through customs border of Ukraine pipeline transport is performed by officials of customs authorities in which zone of activities gas reception-transmission Items, by check of compliance of indications of gas-measuring devices of amount and quality of gas to the data specified in delivery-acceptance certificates of gas by carriers, certificates (passports) of quality of gas with putting down of print of stamp "under customs control" on these documents are located.

9. Officials of customs authorities which exercise customs control in gas reception-transmission Items no later than the next day after signing of the delivery-acceptance certificate of gas by carriers transfer the customs authority determined by State Customs Service information on results of control of amounts of the gas moved through customs border of Ukraine for the accounting period.

10. The actual control is exercised by customs authorities by check:

the delivery-acceptance certificates of gas carriers signed in the Items of reception-transmission of gas located on customs area of Ukraine, certificates (passports) of quality of gas, reports on gas flow in underground storage warehouses which move carriers next day after signing;

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