ORDER OF THE STATE CUSTOMS SERVICE OF UKRAINE

of July 9, 1997 No. 307

About approval of the instruction about procedure for filling of the cargo customs declaration

List of amending documents

In pursuance of the resolution of the Cabinet of Ministers of Ukraine of June 9, 1997 I order to N574 "About Approval of the Regulations on the Cargo Customs Declaration":

1. Approve the Instruction about procedure for filling of the cargo customs declaration it (is applied).

2. To the head of department of non-tariff regulation (Pashinny O. I.):

- register this order in the Ministry of Justice of Ukraine;

- together with Customs and tariff management (Sheyko V. P.), Management of statistics, control and the analysis (Ovdiyenko N. T.), Management of the customs income and payments (Shulga S. V.), Management of the organization of customs control (Bilchuk V. S.). Management on verification of certificates of origin (I. P.'s Ramus), Information and analytical customs authority (Koposov S.A.) develop regulations on customs clearance of goods according to customs regimes "import", "export", "transit", "temporary import (export)" till November 30, 1997.

3. Information analytically to customs authority (Koposov S.A.) develop the software for commissioning of the Instruction since January 1, 1998.

4. To impose control over the implementation of this order on the First Deputy Chairman of Service Egorov O. B.

 

Approved by the Order of the State Customs Service of Ukraine of July 9, 1997 No. 307

The instruction about procedure for filling of the cargo customs declaration

I. General provisions

1. This Instruction determines procedure for filling of columns of the cargo customs declaration (further - GTD) on the forms of the single administrative document of the MD-2 form stitched in sets (further - set of the MD-2) form, additional sheets of the MD-3 form to it (further - set of the MD-3) form, the specification of the MD-8, form procedure for entering of data into amendment of the MD-6, form of feature of filling of columns GTD depending on the direction of movement of goods, customs regime and so forth, cases of application of the specification of the MD-8, form and also procedure for distribution and use of sheets GTD of the MD-6, MD-8 MD-2, MD-3, forms.

2. Requirements to form, procedure for representation, quality of filling of columns GTD, and also cases of application of GTD are determined by the Regulations on the cargo customs declaration approved by the resolution of the Cabinet of Ministers of Ukraine of 09.06.97 of N574 (with changes).

3. The set of forms of the MD-2 form is used for the statement of data on one goods.

The set of additional sheets of the MD-3 form is used as amendment to set of forms of the MD-2, form if in GTD data on batch which part two and more goods having different codes according to the Ukrainian classification of goods of foreign economic activity are (further - UKTVED) are declared and also if goods with identical code according to UKTVED have different data (the country of source, signs and characteristics influencing taxation level, and so forth).

In each of sets of additional sheets of the MD-3 form data on three goods can be declared.

Quantity of sets of the forms of the MD-3, form which are used when declaring batch, beyond all bounds.

In the cases determined by Item 8 of this Section instead of additional sheets of the MD-3 form application of the specification of the MD-8 form is allowed.

Number of copies of the specification of the MD-8 form shall answer the number of sheets in set of GTD which moves to registration. The number of sheets in each copy of the specification is unrestricted.

4. Terms are used in this Instruction in such values:

the active vehicle - the vehicle which is set in motion by power source and leads to movement or transports other vehicles placed on it if goods are transported by combination from several vehicles;

the sender - person who transferred or shall give the goods declared in GTD to the order of carrier according to the transportation agreement for delivery to the receiver and who is specified in the transport document or which independently delivers these goods to the receiver, without using services of carrier;

gross weight - total weight of goods which includes the weight of all packaging (including pallets), except for containers and other transport equipment;

the operator - legal entity or physical person which operates sea (river) or the aircraft on its own behalf irrespective of he whether it is owner of the vessel, or uses it on other legal causes;

the load - load which is transported by one vehicle is consolidated and consist of two and more batches for different receivers or for one receiver from different senders;

international delivery - transportation of goods with crossing of frontier from the territory of Ukraine on the territory of foreign state; from the territory of foreign state on the territory of Ukraine; en route through the territory of Ukraine;

the receiver - person specified in the transport document to whom the carrier according to transport documents or by proxy the sender (the sender who delivers goods independently, without using services of carrier) shall give goods;

order deliveries - deliveries of goods for purchase and sale or barter by which at the time of commodity exportation the external economic agreements (contracts) of purchase and sale or exchange are not signed yet. After the actual shipment of goods and the conclusion of such agreements (contracts), but not later than the term established by provisions of article 1 of the Law of Ukraine "About procedure of payments in foreign currency" payment for shipped goods shall be received and the customs clearance of these goods is carried out to the corresponding customs regime;

primary container (packaging) - container (packaging) which is inseparable from goods before its consumption and in which the goods move for retail sale;

movement of goods by customs area of Ukraine - movement of goods under customs control:

from the check point located on customs border of Ukraine - Item of import to customs area of Ukraine, in the customs authority located on customs area of Ukraine;

from the customs authority located on customs area of Ukraine to the check point located on customs border of Ukraine - export Item out of limits of customs area of Ukraine;

from one customs authority located on customs area of Ukraine in other customs authority or within zone of activities of one customs authority;

in case of transit transportations according to the procedure of customs transit through passage - from one check point located on customs border of Ukraine - Item of import to customs area of Ukraine - to other check point located on customs border of Ukraine - export Item out of limits of customs area of Ukraine;

stationary means of transportation - pipelines and power lines;

invoice cost - the price of the goods moving through customs border of Ukraine, specified in the invoice (pro forma bill).

5. The general provisions concerning filling of columns GTD:

5.1. GTD is filled with the customs applicant by means of the computer and shall not contain erasures and blots.

5.2. The data declared by the customs applicant in GTD are the data necessary for the customs purposes.

5.3. Column A, C, D / J, E/J, G, H, I, F GTD are filled with officials of customs authorities. Other columns GTD are filled in with the customs applicant. In some cases, determined by this Instruction, in the specified columns GTD the part of data can be entered by the customs applicant, and officials of customs authorities can enter the data belonging to competence of customs authorities in other columns GTD. Columns 55, 56 GTD, in the cases determined by this Instruction are filled in with person who accepted the declared goods for shipment (carrier).

5.4. When filling columns GTD the reference to earlier completed columns is not allowed.

5.5. Need of filling of the specific column GTD with the customs applicant is determined according to rules of filling of columns, provided in Item 2 of Chapters 1-4 of the Section II of this Instruction, proceeding from the direction of movement, the chosen customs regime, availability or lack of the description of this column in the corresponding Chapter of the Section II of this Instruction and availability of cautions in the text of the description of this column. The column shall not be filled in with the customs applicant if conditions of movement of goods answer the cautions specified in the description of this column or the corresponding Chapter of the Section II of this Instruction (according to the direction of movement) does not contain the description of this column.

5.6. The procedure of filling with the customs applicant of columns GTD when declaring goods in the chosen customs regime specified in appendix 1 to this Instruction does not determine need or procedure for filling of columns GTD and is provided for convenience of studying of provisions of this Instruction.

5.7. The data declared in GTD make sure the signature of person which constituted GTD of column 54 on forms of the MD-2, form in any empty seat (except for the columns completed by officials of customs authorities) on forms of the MD-3, form in the right bottom corner in specially selected column of amendment of the MD-6, form in the right bottom corner on all sheets of the specification of the MD-8 form. The signature is certified by seal of the customs applicant (for subjects of business activity - physical persons / in the presence/) which contains identification code according to the Unified state register of the companies and organizations of Ukraine (daleeidentifikatsionny code on EGRPOU) or (in the presence) identification number according to the State register of physical persons - taxpayers and other obligatory payments (further - identification number on GRFL).

5.8. The procedure for filling of columns of the periodic customs declaration according to customs regime of transit concerns only the cases of declaration of goods moving stationary means of transportation.

5.9. The rules of declaring of the consolidated loads stated in this Instruction extend only to the consolidated loads which move the transport (forwarding) organization - resident with use of the customs licensed warehouse belonging to this organization.

5.10. The rules of declaring of complete objects stated in this Instruction concern cases of movement of goods on which action of the Procedure for decision making expatiates on classification of complete object according to UKTVED approved by the order of State Customs Service of 12.12.2005 of N 1219, registered in Ministry of Justice 13.01.2006 for N 26/11900 (with changes).

5.11. Rules of filling of columns of set of forms of the MD-3 form answer rules of filling of the corresponding columns of set of forms of the MD-2, form if for separate columns of forms of the MD-3 form this Instruction does not provide another.

5.12. In the unused columns 33 "Commodity code" of sheets of set of the MD-3 form the record "хххххххххх" is put down.

5.13. Regional customs and customs is not allowed to establish procedure for filling of columns GTD and to determine the features of filling of columns GTD differing from determined by this Instruction, and also to make to customs applicants demands concerning entering into GTD of information which is not provided by this Instruction.

5.14. When filling GTD which giving was preceded by execution of temporary, incomplete declarations of the periodic customs declaration, general GTD, the rule of filling of columns depending on availability or lack of international delivery and/or transportation by customs area of Ukraine are applied in general procedure.

6. Procedure for introduction of data and registration of amendment of the MD-6 form:

6.1. If in the field of any column GTD there is not enough place for introduction of obligatory data or for putting down by the official of customs authority of office marks (introduction of data), then data are specified in amendment of the MD-6 form (further - amendment) which is integral part of GTD. At the same time in the corresponding column GTD after the entered data the record "See Additional." is made.

6.2. All amendments shall be numbered. In the right upper corner in specially allocated column of each leaf of amendment it is specified: "Amendment of N ________________________________________________________

(the sequence number of set of amendment is specified)

 to GTD N ______________________________________________________________ 

       (the official of customs authority the registration number GTD provided in the column "A" is specified)".

6.3. If in amendment data from the columns concerning all goods which are declared in this GTD then information from each such column are taken out one shall be placed separately from another after number of the corresponding column.

6.4. In case of removal in amendment of information from the columns concerning certain goods the sequence number of these goods in the form of text is specified: "Goods N ___". Below, with the reference to the corresponding column with indication of its number, are specified data which are entered in this column.

6.5. In case of lack of the place for entering of data into amendment the new set of sheets of amendment is used.

6.6. If amendment is constituted by the official of customs authority, then each its leaf is signed by this official with putting down in the lower part of each leaf near the mark "Seal:" of personal number seal of the official of customs authority. In this case the forms of amendments made by means of the computer can be used.

6.7. In case of creation of amendment by the official of customs authority in the left bottom corner of the lower part of the column E/J "Marks of Customs Authority of Departure/export/appointment" of the sheet GTD of the MD-2 form with the designation "1/6", in left to bottom corner of reverse side of sheets with the designation "2/7", "3/8", "4/5" GTD of the MD-2 form by the official of customs authority which constituted amendment the text "Becomes it is constituted by N of amendments" where N - quantity of sets of the sheets of amendment constituted by this person which makes sure the signature of the official who constituted amendment and also print of personal number seal.

6.8. On all sheets of amendment which are part of GTD the stamp print "Under customs control" is put down (далеештамп PTK) during acceptance of GTD to registration and personal number seal during registration completion. The empty seat of sheets of amendment procherkivatsya by the official of customs authority who accepted GTD to registration. The obvedeniye of texts is allowed so that they could not be added.

6.9. The electronic copy of GTD shall contain surely the data provided in amendment. At the same time the record "See Additional." in the electronic copy is not made.

6.10. Use of the amendment constituted by the customs applicant for stamps and texts of the state regulatory authorities performing other types of control, stipulated in Article 27 Customs codes of Ukraine is allowed.

6.11. Sheets of amendment are distributed according to the procedure, stipulated in Item 7 these Sections. In case of distribution the sheet GTD and the sheet of amendment attached to it shall have at the right edge of the field of identical color.

7. Distribution of sheets GTD:

7.1. After completion of customs clearance of goods to the declared customs regime sheets GTD are distributed in such procedure:

sheets with the designation "1/6" of sets of forms of the MD-2 and MD-3 forms and amendments (in case of availability) are stored together with set of documents based on which the customs clearance, in division of the customs authority performing customs clearance was performed;

sheets with the designation "2/7" of sets of forms of the MD-2 and MD-3 forms and amendments (in case of availability) are used in division of customs statistics of customs authority;

sheets with the designation "3/8" of sets of forms of the MD-2 and MD-3 forms and amendments (in case of availability) return to the customs applicant;

in case of placement of goods in customs regimes which provide their export out of limits of customs area of Ukraine sheets with the designation "4/5" of sets of forms of the MD-2 and MD-3 forms are transferred to the authorized person for delivery by carrier together with goods to structural division of customs authority at the check point through customs border of Ukraine. After holding procedure of the omission these sheets are transferred to archive to the customs which performed the omission of goods through customs border.

7.2. During registration of goods which are imported on customs area of Ukraine (except for in transit) sheets with the designation "4/5" of sets of forms of the MD-2 and MD-3 forms are not used.

7.3. At the request of the customs applicant registration of additional set of copies of sheets with the designation "3/8" of sets of forms of the MD-2 and MD-3, forms of the amendments corresponding to them and specifications is allowed. At the same time in the lower part of the column E/J person which constituted GTD makes the entry "Additional 3/8 Sheets GTD Are Constituted" which makes sure seal of the customs applicant (for physical person - in the presence). Additional set of copies of sheets which is drawn up by customs authority returns to the customs applicant.

7.4. According to the written address of persons specified in columns 2, of 8, of 9, of 14, and also in cases stipulated by the legislation, the customs authority (division of customs authority) issues (certifies) photocopies of the drawn-up sheets of sets of forms of the MD-2 and MD-3, forms of the amendments corresponding to them and the specification. For issue (certification) of photocopies of sets of forms of the GTD MD-2 and MD-3 forms on which vehicles are drawn up components which have identification numbers and are subject to state registration, the written address is not required. At the same time the mark "Copy" is put down in the upper part of the face of each leaf of photocopy. The text about certification of the copy consists of the word "According to", the personal signature of the official of the customs authority certifying the copy, its initials and surname, date of certification of the copy. The signature is witnessed by print of personal number seal of the official of customs authority. At the same time in the lower part of the column E/J GTD are specified by the official of customs authority certifying the copy date of issue (certifications) of the copy (copies), the sequence number of set of the MD-2 or MD-3, form specified in the first subsection of the column 3, the number of the issued (attested) copies, the applicant's details. Accounting of copies of GTD is carried out by division of customs authority which performed customs clearance.

8. Application of the specification of the MD-8 form:

8.1. Application of the specification of the MD-8 form in such cases is allowed:

in case of declaration of goods, moving through customs border of Ukraine as the humanitarian assistance;

in case of declaration of goods in customs regime of temporary import (export) with conditional full relief from the taxation, except cases if this mode was preceded by customs regime of customs warehouse;

when declaring the inventories intended for consumption;

in case of declaration of goods, sold in duty-free shop during calendar month;

in case of declaration of goods, the transactions spent when implementing on conversion of goods;

when declaring of the consolidated load in customs regime of customs warehouse;

in case of declaration of goods in customs regime of transit without application of measures of guaranteeing the goods delivery, the stipulated in Article 161 Customs code of Ukraine.

8.2. In case of application of the specification of the MD-8 form in the right upper corner in the upper part of the column located over names of columns, figures put down designation of copy of the specification which shall answer designation of the sheet GTD (1/6, 2/7, 3/8, 4/5), and through tireporyadkovy number of leaf in specification copy, since unit. In the lower part of this column the registration number provided in the column "A" GTD to which the specification is attached is specified.

8.3. In the field "Description and Goods Quantity" specifications of the MD-8 form data on goods according to shipping documents are provided.

In the field "Commodity code" is given code according to UKTVED in number of signs, determined for the corresponding customs regime taking into account features of movement.

To the fields "Gross Weight, Kg", "Invoice cost", "Customs value" information is entered according to the procedure, similar to the description of columns 35, of 42, 45 GTD the corresponding directions of movement.

8.4. In the specification of the MD-8 form the sequence number of goods is put down in ascending order, starting with number "2".

8.5. After the last used line of the specification of the MD-8 form horizontal line is drawn, and unused lines of the specification are crossed out on all width of leaf of the specification and down diagonal in the form of the mark "Z".

8.6. Together with the specification of the MD-8 form its electronic copy moves. Information entered in the electronic copy of the specification of the MD-8, form shall answer information entered by the customs applicant in the original.

8.7. On all sheets of the specification of the MD-8 form in the lower part PTK stamp print is put down during acceptance of GTD to registration and personal number seal during completion of customs clearance.

9. Cases of creation of several GTD on one batch and one GTD on several batches:

9.1. Separate GTD on the goods entering one batch are surely drawn up irrespective of their invoice cost in the presence in batch:

goods to which are applied or different customs regimes are applied (except for temporary import (export) or the return export (import) of containers, pallets, packagings, labels, brands of the excise duty and other similar goods which move within trading activity, at the same time actually their movement is not trading activity);

goods for which within one external economic agreement (contract) different forms of calculations are provided (for example, barter) or in different currency or if for part of goods calculations between agreement parties (contract) are not perfromed;

the goods moving under different external economic agreements (contracts) including in pursuance of intermediary agreements;

the goods which are subject to export control and goods which are not subject to export control;

the goods recognized by the relevant commission on questions of humanitarian aid by the humanitarian assistance and goods which are not recognized as the humanitarian assistance;

goods to which the measure of guaranteeing delivery of these goods in customs authority of appointment in the form of provision by the owner of goods (authorized by it person) of guarantees to customs authorities is applied when moving through customs border of Ukraine by en route, and goods when which moving such measure of guaranteeing delivery is not applied;

goods which moved through customs border based on different periodic or general customs declarations;

goods which were drawn up according to different temporary or incomplete declarations;

components of complete object, including such which belong to different complete objects.

goods which were stored in warehouse of customs authority (warehouse of temporary storage), and goods which were not stored in such warehouses (except the case provided by the paragraph the fourth subitem 9.3 of this Item);

goods (except specified in paragraph four of subitem 9.3 of this Item) which were stored in warehouse of temporary storage and were placed on this warehouse according to separate documents, except as specified when their international delivery before placement on warehouse of temporary storage it was performed according to one commodity-transport document.

9.2. Separate GTD on the goods entering one batch can be drawn up at the request of the customs applicant irrespective of invoice cost of these goods in such cases:

in case of declaration of goods, sold in duty-free shop;

if the customs authority reveals signs of violation of intellectual property rights concerning part of goods from the batch shown to customs control and customs clearance;

in case of withdrawal by customs authority of part of goods from batch as objects of customs offense;

in case of customs clearance of goods from batch which or movement of which through customs border of Ukraine is object of control from the relevant allowing organ (sanitary and epidemiologic, phytosanitary, veterinary or other type of control, certification, licensing and so forth) on which the document of allowing nature, and goods which or movement of which through customs border of Ukraine is not object of such control is issued;

in case of declaration of goods by codes of goods items 8701, of 8702, of 8703, of 8704, of 8705, of 8711, 8716 according to UKTVED which are imported into Ukraine and are subject to registration in registration state bodies;

in case of placement of goods (including as the consolidated load) on customs licensed warehouse and in case of their release from customs licensed warehouse;

when declaring part of the goods entering one batch according to temporary or incomplete declarations;

in case of declaration of goods which are imported on customs area of Ukraine or move customs area of Ukraine en route, arrived to the aviation, sea (river) check point through frontier of Ukraine on one vessel from one sender to one receiver within one external economic agreement (contract), but are exported out of limits of the customs control zone of this check point as job lots of goods;

when declaring the products of conversion formed as a result of conversion of the batches (goods, which conversion was not performed) arriving under one external economic agreement (contract) from one sender to one receiver and which conversion was performed on one permission to placement of goods in customs regime of conversion.

9.3. One GTD on several batches can be drawn up at the request of the customs applicant in such cases:

when declaring according to customs regime of transit of goods which at the same time arrive on the border station in the place of commodity importation on customs area of Ukraine from one station of origin located outside Ukraine from one sender to one receiver on one station of destination located outside Ukraine irrespective of the number of rail waybills for small, container or car departures;

when declaring the international mailings and express departures irrespective of the number of the customs declarations CN 23 forms, established by acts of Universal Postal Union, house transport documents provided that in these departures the goods of one name one sender to one receiver in one customs regime shown at the same time to customs control move;

when declaring machines, the equipment, mechanisms, installations and so forth which according to UKTVED in collected condition are classified as complete or complete goods, but taking into account features of transportation are imported on customs area of Ukraine sorted on several vehicles (according to several tovarnotransportny documents) provided that these goods are imported under one external economic agreement (contract) from one sender to one receiver and is not components of complete object which is declared in accordance with the established procedure;

if batches moved through customs border based on one periodic or general customs declaration;

when declaring in one customs regime of goods which are exported out of limits of customs area of Ukraine by rail under one external economic agreement (contract) and at the same time go from one sender to one receiver from one station of origin;

when declaring of the consolidated load in customs regime of customs warehouse;

in case of release of goods from customs licensed warehouse under one external economic agreement (contract);

in case of declaration of goods, sold in duty-free shop during calendar month;

when declaring in one customs regime of goods which are imported on customs area of Ukraine by one air or sea (river) vehicle from one sender to one receiver within one external economic agreement (contract), but are brought to customs of registration as job lots of goods;

when declaring as goods of vehicles which are set in motion by means of the engine and are imported on customs area of Ukraine under the own steam (including structures of vehicles and the extra and equipment to them which is transported by these vehicles), under one external economic agreement (contract) from one sender to one receiver.

II. Description of columns of the cargo customs declaration

1. Filling of columns GTD in case of declaration of goods, which

are exported (exported) out of limits of customs area of Ukraine

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