ORDER OF THE STATE CUSTOMS SERVICE OF UKRAINE

of September 13, 2003 No. 609

About approval of the Procedure for application of customs regimes of conversion on customs area of Ukraine and conversion outside customs area of Ukraine

List of amending documents

According to Chapters 38 and 39 of the Customs code of Ukraine of 11.07.2002 N 92-IV and the Law of Ukraine "About transactions with raw materials supplied by the customer in the external economic relations"

I ORDER:

1. Approve the Procedure for application of customs regimes of conversion on customs area of Ukraine and conversion outside customs area of Ukraine which is applied.

2. Ceased to be valid according to the Order of the Ministry of Finance of Ukraine of 30.05.2012 No. 651

3. Determine that this order becomes effective from the date of entry into force of the Customs code of Ukraine of 11.07.2002 N 92-IV.

4. (Melnik M. V.) to provide to management of customs regimes (V.V.'s Hare) and Management of legal work provision of this order on state registration in the Ministry of Justice of Ukraine.

5. To chiefs of regional customs, customs to inform subjects of business activity on requirements of this order by lighting it in mass media and at evident information stands in the locations of divisions of customs and check points through customs border of Ukraine.

6. To impose control of execution of this order on the vice-chairman of Service Ivanyuk M. M.

 

No. 609 is approved by the Order of the State Customs Service of Ukraine on September 13, 2003

Procedure application of customs regimes of conversion on customs area of Ukraine and conversion outside customs area of Ukraine

I. General provisions

1.1. This Procedure is developed according to Article 187 of the Customs code of Ukraine for the purpose of realization of provisions of Articles 229-242 of the Customs code of Ukraine. Action of this Procedure extends to goods which are imported on customs area of Ukraine for the purpose of conversion, goods which are exported for conversion outside customs area of Ukraine, and products of conversion of such goods.

1.2. The conversion mode on customs area of Ukraine is applied to:

to goods which are imported on customs area of Ukraine from other countries (irrespective of the country of production of these goods);

to goods which are previously imported and placed in other customs regime, control of which observance is exercised by customs authorities with observance of requirements of the Customs code of Ukraine and other legal acts of Ukraine;

to products of conversion of such goods before placement them in other customs regime.

to goods which are in free circulation on customs area of Ukraine;

to products of conversion of such goods before placement them in other customs regime.

1.3. In this Procedure terms are used in the following value:

1) conversion waste disposal - implementation of transactions with conversion waste which do not lead to possible recuperation to recirculation, utilization, direct repeated or alternative use of waste and are provided by the Section A of appendix 1 to the Regulations on control of cross-border transportations of dangerous wastes and their utilization / removal approved by the resolution of the Cabinet of Ministers of Ukraine of 13.07.2000 N 1120 (with changes);

2) the spent goods - the Ukrainian (foreign) goods spent for production of products and which actually move through customs border of Ukraine as a part of products;

3) conversion waste - the goods (substances, materials, objects in values of the Law of Ukraine "About waste") which are formed in the course of conversion of the goods placed in the conversion mode which on the properties have no further use;

4) permission - the written permission of customs authority on:

import and conversion of goods in the conversion mode (it is provided to the applicant of the mode); or

export and conversion of goods in the conversion mode (it is provided to the applicant of the mode); or

accomplishment of separate transactions (or complete cycle) on conversion of goods (it is provided to the processor);

5) conversion remaining balance - the goods placed in customs regime of conversion which were not exposed to transactions on conversion or conversion of which it is not complete;

6) the statement - the written application of the company which form is established by the order of the State Customs Service of Ukraine of 09.08.2005 N 735, registered in the Ministry of Justice of Ukraine 26.08.2005 for N 934/11214 (with changes) and which contains the data provided by the Rules of filling of the statement of the company which giving to customs authority precedes customs clearance of goods and vehicles approved by this order (daleepravil of filling of the statement of the company);

7) the applicant of the mode - the resident company which signed the external economic agreement based on which conversion will be performed gets the import permit (export) and conversion of goods in the conversion mode, declares them in customs regime of conversion and bears responsibility for correctness and timeliness of accomplishment of conditions of the mode of conversion and its completion;

8) identification - factual determination of use of the goods placed in customs regime of conversion on customs area of Ukraine or outside customs area of Ukraine in conversion products;

9) foreign goods - the goods which are not specified in the subitem 19 of Item 1.3 of this Procedure;

10) the separate customs declaration (further - OTD) - the written application which is submitted to customs authority for customs clearance of the spent goods;

11) separate transactions on conversion on customs area of Ukraine - the separate technological transactions on conversion provided by technology of the conversion determined by the relevant regulating document (TU, DSTU, etc.) which are carried out by processors in agreement performance, the mode concluded with the applicant;

12) conversion of goods - transactions which are performed with the goods placed in customs regime of conversion until completion of customs regime of conversion by registration of products, coproducts of conversion, remaining balance of conversion and implementation of customs procedures concerning conversion waste;

13) the processor - the resident company which at the request of the applicant of the mode carries out separate transactions (or complete cycle) on conversion of goods on customs area of Ukraine, has the corresponding equipment necessary for accomplishment of conversion of the declared goods amount, and provides proper storage conditions of the goods placed in customs regime of conversion, and products of their conversion;

14) conversion products - goods which are formed owing to conversion of the goods placed in the conversion mode: products, conversion coproducts, conversion waste, conversion remaining balance;

15) the conversion mode - the conversion mode on customs area of Ukraine or the conversion mode outside customs area of Ukraine;

16) repair of goods - transactions on remedial action of goods, their reduction in the working condition, to recovery of their resource or characteristics which do not lead to change of codes of such goods according to the Ukrainian classification of goods of foreign economic activity (further - UKTVED);

17) conversion coproducts - conversion products which on the properties are suitable for further use, but education of whom in the course of conversion is not subject of the external economic agreement;

18) products - conversion products which production is subject of the external economic agreement;

19) the Ukrainian goods - goods which are in free circulation on customs area of Ukraine.

Other terms are used in this Procedure in the values established by the Customs code of Ukraine.

II. Receipt of permission

2.1. The import permit and conversion of goods in the mode of conversion it is provided by customs authority in which zone of activities the applicant of the mode, or customs authority in which zone of activities the processor is located, on condition of acceptance of agreed decision about the place of implementation of customs clearance of goods according to regulations of the Procedure for acceptance by customs authorities of agreed decision on the place of implementation of the customs clearance of goods approved by the order of State Customs Service of Ukraine of 09.11.2004 of N 801, registered in the Ministry of Justice of Ukraine 01.12.2004 for N 1522/10121 is located (with changes) (further - acceptance of agreed decision about the place of implementation of customs clearance of goods).

The export permit and conversion of goods in the mode of conversion it is provided by customs authority in which zone of activities the applicant of the mode, or other customs authority on condition of acceptance of agreed decision about the place of implementation of customs clearance of goods is located.

Permission to accomplishment of separate transactions on conversion of goods is provided by customs authority in which zone of activities the processor is located.

Each processor shall get permission to accomplishment of separate transactions on conversion of goods until the address of the applicant of the mode concerning provision to it import permits and conversion of goods in the conversion mode.

2.2. For receipt of permission the applicant of the mode and, in the presence, the processor submit separate applications to the customs authorities determined in Item 2.1 of this Section.

If separate transactions (or complete cycle) on conversion of goods are performed by the processor (processors), then by the applicant of the mode the information about all processors which will perform conversion or separate transactions on conversion, including storage of goods which are placed in customs regime of conversion, and conversion products, and also data on the permissions provided to these processors shall be specified in the statement.

2.3. Statements are registered in the customs authority according to the procedure established by the Approximate instruction on clerical work in the ministries other central executive bodies, Council of Ministers of the Autonomous Republic of Crimea, local executive bodies approved by the resolution of the Cabinet of Ministers of Ukraine of 17.10.97 N 1153 (with changes) (further - the Approximate instruction on clerical work).

2.4. Together with the statement of the company the copies of documents certified in accordance with the established procedure which confirm the data made to the Section 1 "General Information about the External Economic Transaction" of this statement are represented to customs authority:

the external economic agreements based on which conversion of goods will be performed and which shall contain, in particular, data on obligatory amount of exit of products of conversion, specific amount of works and term of their accomplishment;

technological schemes of conversion in which data on all stages of conversion and process of transformation of the goods placed in the conversion mode in conversion products, quantitative indices of the goods placed in the conversion mode and other goods which are spent by the company for implementation of transactions for conversion, with reasons for production costs of goods at each stage, and also data on the name and the number of waste of conversion shall be specified;

state standards and standards of the company, specifications, and in the absence of such documents - descriptions or drawings of samples according to which conversion of the goods placed in customs regime of conversion shall be performed;

the conclusions of Chamber of Commerce and Industry of Ukraine or regional Chambers of Commerce and Industry about confirmation of quantitative indices of exit of products of conversion under the agreement on conversion of goods, if necessary;

the conclusions of expert organizations which are related to accomplishment of the external economic transaction on conversion of goods, in the presence;

the conclusions of Ministry of Economics of Ukraine about activity definition as such which belongs to transactions with raw materials supplied by the customer when moving through customs border of Ukraine of goods, according to provisions of the Law of Ukraine "About transactions with raw materials supplied by the customer in the external economic relations", in case of need;

the agreements for conversion of goods signed between the applicant of the mode and the processor (processors) if separate transactions (or complete cycle) on conversion of goods are performed by the processor (processors);

agreements of storage of goods which will be placed in customs regime of conversion, and products of their conversion (in case of their conclusion);

the permissions provided by customs authorities to processors if separate transactions (or complete cycle) on conversion of goods are performed by processors;

other documents which are related to accomplishment of the external economic transaction on conversion of goods, at the request of the company.

In case of movement of goods for the purpose of repair, including recovery and regulation, the documents provided by paragraphs the third, fifth and seventh this Item are not represented, and the requirement to contents of the external economic agreement based on which conversion will be performed, regarding availability of data on obligatory amount of exit of products of conversion, the specific amount of works and term of their accomplishment is not applied.

2.5. In the presence in batch of significant amount of names general information about these goods is specified in Section 1 of the statement, for example, industry accessory of goods, and expanded - in the specification or the list of goods which go together with the statement and which details are specified in Section 2 of this statement.

At the same time in the specification or the list of goods the name and goods quantity in the main unit of measure without specifying of codes according to UKTVED and other data are specified only.

2.6. The application of the company is considered by customs authority within 10 working days from registration date its customs authority.

By results of consideration of the application the head of customs authority or person authorized by it provides to the company permission or refusal in provision of permission what reports to the applicant of the mode and/or the processor about.

2.7. For decision making about provision of permission by customs authority:

the detailed analysis of the documents specified in Items 2.4 and 2.5 of this Section is performed;

state standards and standards of the company, specifications, descriptions and drawings according to which conversion of the goods placed in customs regime of conversion shall be performed are studied;

the possibility of observance by the company of the conversion conditions established by the legislation, technological features of process of conversion and possibility of identification of the goods placed in customs regime of conversion in conversion products are considered.

2.8. And conversion of goods in the mode of conversion or permission to accomplishment of separate transactions on conversion of goods can precede issue of the import permit survey of the territories, rooms of warehouses and other places where there are or can be goods and vehicles which are subject to customs control or activities, control of which the law is assigned to customs authorities, for the purpose of establishment of availability at the applicant of the mode and/or the processor, are exercised:

processing equipment which provides accomplishment of the transactions on conversion specified in the statement of the company, and also product receipt of conversion according to names and in quantity, specified in the statement of the company, from the goods specified in the statement;

rooms (reservoirs, platforms) intended for storage of all names and goods quantity placed in customs regime of conversion, and the products of conversion specified in the statement for the purpose of establishment of their compliance to the declared data;

conditions for ensuring the isolated accounting and storage of the goods placed in customs regime of conversion, and products of conversion and exception of possibility of their unauthorized withdrawal from places of conversion and storage;

possibilities of ensuring compliance with the conversion regulations, including technological features of process of conversion and possibility of identification of the processed goods established by the legislation in conversion products.

The survey provided by this Item is carried out surely in case of conversion of goods or product receipt of conversion which are classified at 1-24 groups according to UKTVED. The decision concerning carrying out in other cases of such survey is made by the head of customs authority or person authorized by it taking into account the nomenclature of the goods which are exposed to transactions on conversion, nature of such transactions and other circumstances with determination of tasks for such survey.

If the applicant of the mode does not perform transaction on conversion of goods, including does not store the goods imported into Ukraine for conversion, and products of their conversion, then the measures provided by this Item concerning this applicant of the mode are not accepted.

2.9. By results of the survey specified in Item 2.8 of this Section the statement of carrying out survey of the territories and rooms of warehouses of temporary storage, customs licensed warehouses, special customs zones, duty-free shops and other places where there are or can be goods and vehicles which are subject to customs control is drawn up or activities, control of which is assigned by the law to customs authorities, for the form approved by the order of State Customs Service of 04.07.2003 N 435 "About approval of form of the Act of carrying out survey of the territories and rooms of warehouses of temporary storage, customs licensed warehouses, special customs zones, duty-free shops and other places where there are or can be goods and vehicles which are subject to customs control are exercised or activities, control of which is assigned by the law to customs authorities", are exercised, registered in the Ministry of Justice of Ukraine 22.07.2003 for N 625/7946 (further - the Act of carrying out survey).

2.10. For decision making about provision of permission the customs authority can also use:

Conclusions of expert divisions of State Customs Service;

references and decisions of customs authorities of rather customs value or commodity code according to UKTVED.

2.11. Permission is drawn up according to the procedure, established by Rules of filling of the statement of the company.

2.12. If the external economic agreement based on which conversion will be performed, provides import/commodity exportation for the purpose of conversion by job lots during the certain period of time on identical conditions, at the request of the applicant of the mode and on condition of lack of the special sanctions against the applicant of the mode, the processor or foreign business entities applied according to article 37 of the Law of Ukraine "About foreign economic activity" permission can be provided on the amount of goods defined by the external economic agreement. Effective period of such permission shall not exceed one year.

2.13. The customs authority specifies permission effective period in the Section "Permission Effective Period / Special Condition of Permission/cause of Failure" of the statement of the company.

2.14. The decision on refusal in provision of permission is provided to the applicant of the mode and/or the processor if:

the data specified in the documents enclosed to the application of the company are not enough for determination of obligatory amount of exit of the products of conversion which are formed as a result of conversion of goods namely products, coproducts of conversion and waste of conversion, their quantitative and qualitative indexes, and also intentions concerning the order them;

the customs authority found discrepancy in data which contain in the documents submitted by the company, or unauthenticity of these data;

by results of survey by customs authority absence at the company of proper processing equipment, rooms, conditions for accounting and storage of the goods and other factors determined in Item 2.8 of this Section is established;

the company does not fulfill requirements of the legislation concerning prohibitions (restrictions) on conversion of goods.

2.15. The decision on refusal in provision of permission is made by customs authority to the section "Decision of Customs Authority" of the statement of the company and is followed by the letter which contains explanations of causes of failure and exhaustive requirements which accomplishment is necessary for receipt of permission.

In the Section "Permission Effective Period / Special Condition of Permission/cause of Failure" of the statement of the company the customs authority specifies details of the letter specified in paragraph one of this Item.

2.16. Permission or the cover letter about refusal in provision of permission is registered in customs authority according to the Approximate instruction on clerical work.

2.17. The copy of permission certified by customs authority remains in cases of this customs authority together with set of the documents submitted together with the statement, and the original is issued or sent by mail (with the notice on delivery) to the company.

2.18. Origin or identification of circumstances by customs which are not displayed in the statement or in the documents enclosed to this application and also establishment by the legislation of prohibitions (restrictions) for conversion of separate goods is the basis for provision of refusal in customs clearance of the following batches which are declared in customs regimes of conversion.

Such circumstances are:

application of special sanctions against the company according to article 37 of the Law of Ukraine "About foreign economic activity";

introduction of amendments to the external economic agreement based on which conversion of goods will be performed;

change of processors;

modification of technological schemes of conversion of goods;

change of the name and/or quantity of products of conversion which are made according to one technological scheme of the conversion provided to customs authority together with the statement;

change of characteristics of the goods moved for conversion which influence qualitative or quantitative indices of obligatory exit of products of conversion;

other circumstances influencing amount of exit of products of conversion and their characteristic.

In case of the circumstances specified in this Item (except establishment cases the legislation of prohibitions (restrictions) concerning transactions on conversion of separate goods) the applicant of the mode shall inform in writing on it customs authority, provide documents which confirm such circumstances.

If circumstances have no influence on names and amounts of exit of products of conversion (except cases of change of processors), then data on such circumstances are entered in the original and the copy of permission, signed by the head of customs authority or person authorized by it, sealed customs authority.

If circumstances influence names and amounts of exit of products of conversion, and also in case of replacement of processors the applicant of the mode addresses for receipt in accordance with the established procedure of new permission.

If the documents provided in confirmation of new circumstances and the documents which are earlier provided according to Item 2.4 of this Section contain data on transaction on conversion in the amount determined by this Procedure, the customs authority considers question concerning provision of new permission. At the same time the decision on need of implementation of repeated survey according to requirements of this Procedure is made by the head of customs authority or person authorized by it and displayed in new permission.

2.19. The permission provided to the applicant of the mode or the processor can be cancelled by the head of customs authority or its deputy if:

the applicant of the mode or the processor does not observe provision of the Customs code of Ukraine and other acts of the legislation of Ukraine;

permission is issued based on doubtful data which had essential value for decision making about its issue.

In case of identification of offenses the customs authority takes measures, stipulated by the legislation.

2.20. The decision on cancellation of permission is drawn up by the letter of customs authority in which the reasons of cancellation of this permission are specified and the rights and obligations of the applicant of the mode and the processor (if separate transactions are reported (or complete cycle) on conversion of goods are performed by the processor).

The letter is registered in customs authority according to the Approximate instruction on clerical work and is issued or sent by mail (with the notice on delivery) to the applicant of the mode and the processor.

2.21. If permission is cancelled, the applicant of the mode within 10 days shall declare the goods placed in the conversion mode, and/or products of their conversion in other customs regime with observance of requirements of the Customs code of Ukraine and other regulatory legal acts of Ukraine concerning customs affairs.

III. Conversion terms

3.1. The term of conversion of goods is established by customs authority during provision of permission and estimated, since day of completion of customs clearance by customs authority of goods which are imported/are exported for conversion, but, as a rule, there cannot be more than 90 days.

Proceeding from technological features of conversion the Cabinet of Ministers of Ukraine on representation of the relevant ministry or other central executive body can establish other terms of conversion of goods.

3.2. The term of conversion of goods concerning which permission is provided is specified customs authority in the Section "Permission Effective Period / Special Condition of Permission/cause of Failure" of the statement of the company.

IV. Customs clearance of goods in the conversion mode

4.1. The basis for execution of the cargo customs declaration (further - GTD) is the import permit and conversion of goods in the mode of conversion or the export permit and conversion of goods in the conversion mode respectively.

The customs clearance of goods in the modes of conversion is performed by customs authority which provided the import permit and conversion of goods in the mode of conversion or the export permit and conversion of goods in the conversion mode, using GTD filled in the procedure established by the legislation of Ukraine.

Control of observance of customs regime of conversion in general is exercised by customs authority which provided the import permit (export) and conversion of goods in the conversion mode.

Customs control over accomplishment of separate transactions on conversion of goods is exercised by customs authority which provided permission to accomplishment of these transactions.

4.2. Together with GTD along with the documents determined by the list of the documents necessary for implementation of customs control and customs clearance of goods and vehicles which move through customs border of Ukraine, the approved resolution of the Cabinet of Ministers of Ukraine of 01.02.2006 N 80 (with changes), the copies of the following documents certified in accordance with the established procedure are represented to customs authority:

import permits and conversion of goods in the mode of conversion or the export permit and conversion of goods in the conversion mode;

the external economic agreement based on which conversion will be performed and the technological scheme of conversion (except contracts for repair accomplishment) which displays all main stages of conversion and process of transformation of the goods placed in the conversion mode, in conversion products, and also quantitative indices of the goods placed in the conversion mode and other goods spent by the company for conversion implementation on each of conversion stages with reasons for production losses of goods, losses of the contractor of conversion at each its stage;

agreements on conversion of the goods signed between the applicant of the mode and the processor (processors) if separate transactions (or complete cycle) on conversion of goods on customs area of Ukraine are performed by the processor, and permissions to accomplishment of separate transactions on conversion of goods.

4.3. Movement of the goods placed in customs regime of conversion or products of conversion is performed with permission and under control of customs authorities.

4.4. Permission to movement of goods between processors is provided by customs authority by entering into the Section "Decision of Customs Authority" of the statement of the applicant of the mode for placement of goods into customs regime of conversion of record "Movement between processors is authorized.

4.5. In case of replacement of the agreement on conversion by other agreement type the conversion mode of rather not processed goods can be stopped by placement of these goods in other customs regime on condition of their identification and accomplishment of all proper customs procedures concerning such other customs regime.

V. Customs clearance of products of conversion

5.1. The customs clearance of products of conversion which were formed as a result of conversion of the goods placed in the conversion mode outside customs area of Ukraine in case of their import to customs area of Ukraine is performed based on GTD on such products of conversion, the documents necessary for implementation of their customs control and customs clearance, GTD on which goods with which use these products of conversion are received are drawn up in the conversion mode outside customs area of Ukraine, and OTD on the spent foreign goods.

5.2. The customs clearance of products of conversion which were formed as a result of conversion of the goods placed in the conversion mode on customs area of Ukraine in case of their export out of limits of customs area of Ukraine is performed based on GTD on such products of conversion, the documents necessary for implementation of their customs control and customs clearance, GTD on which goods with which use these products of conversion are received are drawn up in the conversion mode on customs area of Ukraine, and OTD on the spent Ukrainian goods.

5.3. If conditions of the external economic agreements on conversion on customs area of Ukraine of goods provide performing calculations by part of goods which are imported for conversion, or products of their conversion, such goods or products of conversion are subject to customs clearance as the goods imported on customs area of Ukraine in import regime.

5.4. Conversion products before completion of term of conversion of goods are subject to customs clearance in the customs regime elected by the customs applicant depending on conditions of the external economic contract and with observance of requirements of the Customs code of Ukraine and other regulatory legal acts of Ukraine concerning customs affairs.

5.5. The customs clearance of products performs customs authority which provided the import permit (export) and conversion of goods in the conversion mode, or, on condition of approval of the place of customs clearance of goods of this customs authority, the customs authority which provided permission to accomplishment of separate transactions on conversion of goods in the conversion mode.

5.6. The customs clearance of coproducts of conversion and remaining balance of conversion is performed by customs authority in which zone of activities such products of conversion were formed.

5.7. Waste of conversion before completion of term of conversion of goods is subject to removal according to the legislation and is under customs control until representation by the owner of this waste or person of the documents confirming waste disposal (agreements, delivery-acceptance certificates, acts of removal, etc.) by accomplishment of the transactions specified in line items of D1-D15 of the Section A of appendix 1 to the Regulations on control of cross-border transportations of dangerous wastes and their utilization / removal approved by the resolution of the Cabinet of Ministers of Ukraine of 13.07.2000 N 1120 authorized by it. The documents confirming waste disposal join the corresponding GTD on which the customs clearance of the goods placed in customs regime of conversion was performed.

VI. Registration of OTD on the spent goods

6.1. When filling OTD forms of the single administrative document of the MD-2, form of additional sheets of the MD-3, form of the specification of the MD-8 form to it are used.

6.2. The requirements established by the Regulations on the cargo customs declaration approved by the resolution of the Cabinet of Ministers of Ukraine of 09.06.97 N 574 are applied to form, completeness, procedure for provision, the language used for filling of columns, to availability podtirok and mistakes, distribution of sheets and use of the electronic copy of OTD (with changes).

6.3. Columns OTD are filled in according to the Instruction about procedure for filling of the cargo customs declaration approved by the order of State Customs Service of 09.07.97 of N 307, of Ukraine registered in the Ministry of Justice 24.09.97 for N 443/2247 (with changes).

6.4. OTD is represented to customs authority together with GTD on each batch of products which is imported on customs area of Ukraine or is exported out of its limits.

6.5. In case of registration of OTD the act of carrying out customs examination of the spent goods determined by appendix 2 to the Procedure of customs control and customs clearance of goods using the cargo customs declaration approved by the order of State Customs Service of Ukraine of 20.04.2005 of N 314, registered in the Ministry of Justice of Ukraine 27.04.2005 for N 439/10719 is not filled in (with changes).

6.6. Measures of non-tariff regulation and control measure behind their delivery in customs of appointment are not applied to the spent goods which are drawn up on OTD.

6.7. OTD on the Ukrainian goods spent in case of accomplishment of transactions on conversion of the foreign goods placed in customs regime of conversion on customs area of Ukraine is represented to customs authority in cases if the spent goods actually are exported out of limits of customs area of Ukraine as a part of conversion products.

6.8. OTD on the foreign goods spent in case of accomplishment of transactions on conversion of the Ukrainian goods placed in customs regime of conversion outside customs area of Ukraine is represented to customs authority in cases if the spent goods actually are imported on customs area of Ukraine as a part of conversion products.

VII. Final provisions

7.1. Identification of goods is performed in the way:

checks of the information on the spent resources and the used production technologies of products of conversion provided by the company, in the amounts sufficient for implementation of accounting of the goods placed in the conversion mode on customs area of Ukraine (conversion outside customs area of Ukraine), and control of amount of exit of products of conversion;

implementation of customs control during execution of transactions on conversion and storages of the goods imported for conversion, products of their conversion, coproducts of conversion, remaining balance and waste of conversion.

In case of identification of goods nature of goods and transaction types on their conversion are considered.

7.2. Customs authorities perform, provided by Articles 233 and 234 of the Customs code of Ukraine and this Procedure, at each company performing conversion of goods with the frequency established by the head of customs authority taking into account the nomenclature of goods which are exposed to transactions on conversion, and nature of such transactions with creation of the Act of carrying out survey.

7.3. Control of observance of the mode of conversion on customs area of Ukraine comes to the end after implementation in full of customs clearance of products, coproducts of conversion, remaining balance of conversion and completion of customs procedures concerning conversion waste.

7.4. Control of observance of the mode of conversion outside customs area of Ukraine comes to the end after implementation in full of customs clearance of products.

 

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