ORDER OF THE STATE CUSTOMS SERVICE OF UKRAINE

of December 5, 2003 No. 835

About approval of the Operating procedure of warehouse of customs authority

List of amending documents

According to Chapter 24 of the Customs code of Ukraine of 11.07.2002 N 92-IV and for the purpose of establishment of single operating procedure of warehouses of customs authorities I ORDER:

1. Approve the Operating procedure of warehouse of customs authority (daleeporyadok) which is applied.

2. To chiefs of customs authorities:

2.1. When forming expense budget for year to consider the means necessary for ensuring work of warehouse of customs authority and for acquisition of technical equipment.

2.2. Inform citizens and subjects of business activity on requirements of the Procedure by lighting it in local mass media and at evident information stands in the locations of check points through frontier of Ukraine.

3. (Oleynik D. S.) to provide to management of finance and financial accounting financing of expenses of regional customs, customs on acquisition of the technical equipment necessary for ensuring work of warehouses of customs authorities.

4. To management of technologies of customs control (Syomk S. M.) and Management of legal work (Budakov A. Yu.) provide provision of this order on state registration in the Ministry of Justice of Ukraine.

5. Determine that this order is applied from day of entry into force of the Customs code of Ukraine.

6. And public relations (Gunko S. O.) to provide to department of questions of interaction with mass media illumination of this order in mass media.

7. To impose control over the implementation of the order on the vice-chairman of Service Ivanyuk M. M.

 

No. 835 is approved by the Order of the State Customs Service of Ukraine on December 5, 2003

Operating procedure of warehouse of customs authority

1. General provisions

1.1. As warehouses of customs authorities can be used the rooms determined by customs authority, reservoirs covered and the open areas which belong to customs authorities and are specially equipped for storage of goods and vehicles.

1.2. Work of warehouse of customs authority shall be organized so that import to warehouse and export from warehouse of goods were performed according to requirements of the customs legislation, and the procedure for storage of goods guaranteed their permanent stay under customs control and made impossible receipt (withdrawal) of goods out of customs control.

1.3. The storage duration of goods and vehicles under customs control in warehouse of customs authority is calculated from the date of their actual transfer on storage, i.e. from the date of execution of the source document (the unified customs receipt of the MD-1 form; act of reception-transmission; inventories of objects which form is given in appendix 1 to this Procedure) about acceptance of goods on storage.

Filling and use of the unified customs receipt MD-1 (further - the receipt MD-1) is performed according to the procedure established by State Customs Service of Ukraine.

1.4. In case of inadequate storage of goods in warehouse of customs authority the chief of customs authority bears the responsibility established by the legislation of Ukraine.

2. Requirements to warehouse of customs authority and to storage of goods and vehicles

2.1. Rooms of warehouse of customs authority (except the covered and open areas) shall meet such requirements:

2.1.1. Be isolated from other service and auxiliary premises. Access to warehouse of customs authority to persons who do not ensure its functioning is forbidden except persons who are witnesses in the cases established by the legislation.

2.1.2. Have the protecting designs which provide due storage, and also strong walls, partitions, overlappings of floor and ceiling.

Window openings between frames or from the inside of the room, and also places of passing of heat conductors, flues, ventilating canals and other places available to penetration on warehouse outside, shall have metal lattices.

2.1.3. Be closed on two doors:

outside which open outside have viewing peephole from within, are locked on two internal dead locks;

internal which open inside, made in the form of lattices and are locked on the padlock.

Outside doors shall be hung densely, without cracks on internal veils and be equipped with metal slips in width of 40 - 60 mm on all width of doors.

Slips shall be locked on padlocks.

If doors of warehouse leave to the room in which the permanent customs control zone is established, then outside doors of warehouse can not be equipped with metal slips.

Doors of warehouse of customs authority shall be provided with the device for sealing by their personal metal seal of the chief storekeeper.

2.1.4. Be completed with the necessary number of fire extinguishers.

2.2. Rooms of warehouse of customs authority are equipped with security and fire-proof alarm systems taking into account such requirements:

2.2.1. The first boundary of the security alarm system protects the window and door openings, hatches, ventilating channels, thermal inputs, thin-walled partitions and other elements of rooms available to penetration from the outside including equipped with metal lattices.

2.2.2. Each room of warehouse of customs authority is equipped with the second boundary of the guarding alarm system by means of ultrasonic, optical-electronic, radio wave and other devices which reveal any movements in controlled space.

2.2.3. Security and fire-proof alarm systems are surely equipped sound and light with devices which do possible reaction of personnel on duty of customs authority which, in turn, are provided with means of radio - or telephone communication with division of the Ministry of Internal Affairs of Ukraine.

2.2.4. Security and fire-proof alarm systems and illumination of warehouse are mounted separately in case of what power supply from independent sources is provided. Postings of all types shall be hidden. Laying of loops in metal pipes from within the room on steel concrete or concrete building constructions is in exceptional cases allowed.

2.2.5. Warehouses of customs authorities can be given under protection of division of Public service of protection of the Ministry of Internal Affairs of Ukraine.

2.3. The territory of the warehouse located out of constructions of customs authority shall be protected and equipped with the security alarm system.

2.4. The warehouse of customs authority shall be completed with necessary quantity of technical equipment, namely:

cargo handling machinery and vehicles;

storage equipment;

means of communication;

office equipments;

furniture;

means of accounting and control - for the warehouses intended for storage of bulk and bulk goods.

2.5. In warehouses of customs authorities goods are, as a rule, stored on pallets by the sizes of 800 x 1200 mm, vehicles - on the open areas or in the adapted rooms. Bulk and bulk goods are stored in reservoirs which give the chance of imposing of customs providing.

Goods and vehicles which need special storage conditions and the special equipment cannot be stored in those warehouses of customs authorities where such conditions cannot be created or where there is no corresponding equipment.

2.6. In warehouses of customs authority goods which are specified in Items 1 - 4 Articles 166, and also in Items 1, of 4, of 5, of 6, of the 7th Article 168, and the vehicles specified in Item 3 of Article 168 of the Customs code of Ukraine are placed separately. At the same time goods which belong to different owners and also the goods declared in different customs regimes shall be stored in warehouses of customs authorities separately with observance of the procedure established by the legislation for the corresponding customs regimes and taking into account specifics of goods and requirements of marking

The chief storekeeper attaches labels with data to goods and vehicles relatively:

names of the source document according to which goods and vehicles, its numbers, date creation are accepted;

names of goods and vehicle (briefly);

goods quantity and its weight.

2.7. For ensuring reliable storage of goods and vehicles chiefs of customs authorities provide functioning of warehouses of customs authorities according to requirements of this Procedure.

3. Chief storekeeper of customs authority

3.1. The chief of customs authority, appointing to position the chief storekeeper of customs authority (further - the manager), signs with it the agreement on full financial responsibility.

In customs authorities where the staff list does not provide the manager's position, accomplishment of its obligations can be assigned by the order of customs authority to other official with whom the agreement on full financial responsibility is signed.

3.2. The manager gets to work based on the order of customs authority.

At the same time the manager shall be informed of fire safety regulations, the job description and this Procedure.

3.3. In customs authorities where the staff list provides one position of the manager, in case of its temporary absence accomplishment of obligations of the manager is assigned by the order of customs authority to other official with whom the agreement on full financial responsibility for the period of accomplishment of the manager's obligations by it is signed.

In this case inventory count of goods and vehicles which are stored in warehouse, with execution of necessary documents is surely carried out.

3.4. At the manager keys from metal cases (safes) and doors of warehouse of customs authority, personal metal seal are stored.

The manager is forbidden to leave keys from metal cases (safes) and doors of warehouse in the places which are not provided for storage and also to transfer them to strangers or to make unaccounted duplicates.

The considered twirls are stored in the packets sealed by the manager, boxes and so forth at the chief of customs authority or person who replaces him.

At least once a quarter commission inspection of the considered twirls with printing of places of their storage is carried out. In case of identification of loss of the considered duplicate the commission finds out circumstances of loss and in case of requirement carries out functional audit check, takes measures for immediate replacement of the lock.

3.5. Before opening of rooms of warehouse, and also metal cases (safes) the manager shall inspect integrity of locks, doors, window lattices, seals and to be convinced of operability of the security alarm system.

In case of damage or removal of seal, breakdown of the lock, doors or lattices the manager shall report on it on the chief of customs authority immediately.

In this case inventory count is surely carried out.

4. Goods and vehicles which are stored in warehouse of customs authority

4.1. Such goods are subject to obligatory transfer on warehouse of customs authority (except currency values):

not allowed on customs area of Ukraine owing to the prohibitions established by the law or restrictions for their import into Ukraine or transit through the territory of Ukraine and not exported out of limits of customs area of Ukraine in day of their import;

which are imported by citizens on customs area of Ukraine and are subject to the taxation and charges if the last are not paid;

which before the end of storage duration in warehouse of temporary storage were not declared by the owner or authorized by it facing the corresponding customs regime;

the refusals declared to customs regime for benefit of the state.

4.2. Can be stored in warehouse of customs authority:

4.2.1. Goods which are on temporary storage under customs control from the moment of presentation to customs authority and before release according to the chosen customs regime.

4.2.2. Goods which are exported out of limits of customs area of Ukraine and after completion of customs clearance are stored under customs control before their actual export.

4.2.3. Goods and vehicles which are declared to customs regime of transit.

4.2.4. goods which are in the mode of customs warehouse.

4.2.5. The samples of goods and technical and technological documentation taken by customs authorities for conducting examination for the purpose of establishment of authentic data on goods and their compliance of the description of classification groups of the Ukrainian classification of goods of foreign economic activity (further - UKTVED).

4.2.6. The samples of goods and documentation received by customs authorities at the manufacturing companies of goods during verification of certificates of origin from Ukraine.

4.2.7. Tests and the samples of goods necessary for conducting examination in cases on customs offenses and taken based on the resolution on sampling it is also model, the customs authority which is taken out by the official in which production there is case on customs offense.

4.2.8. The goods and vehicles withdrawn on cases on customs offense including such, which:

are direct objects of customs offense; goods with specially made storages (hiding places) which were used for concealment from customs control of direct objects of customs offense; vehicles which were used for movement of direct objects of customs offense through customs border of Ukraine;

withdrawn from person who does not take in Ukraine the permanent place of residence or the address, according to part two of Article 377 and part three of Article 405 of the Customs code of Ukraine.

4.3. For storage of goods and vehicles in warehouses of customs authorities the payment according to the resolution of the Cabinet of Ministers of Ukraine of June 11, 2008 N533 "About introduction of payment for storages of goods and vehicles in warehouses of customs authorities is levied.

5. Storage durations of goods and vehicles in warehouse of customs authority

5.1. The goods specified in Item 4.1 (except the goods declared to customs regime of refusal for benefit of the state) and subitems 4.2.1 4.2.3 of this Procedure, can be stored in warehouse of customs authority within three months.

5.2. Goods which stay in the mode of customs warehouse and are specified in subitem 4.2.4 of this Procedure, can be stored in warehouse of customs authority during such terms from the date of placement them in the mode of customs warehouse:

the goods imported on customs area of Ukraine - it is no more than three years from the date of their room in this mode;

the excise goods imported on customs area of Ukraine it is no more than three months from the date of their room in this mode;

goods which are exported out of limits of customs area of Ukraine, - within three months from the date of their room in this mode.

5.3. The goods declared to customs regime of refusal for benefit of the state and also the samples of goods and documentation specified in subitems 4.2.5 - 4.2.8 it About, are stored during the terms determined by the order of the State Customs Service of Ukraine of 28.08.2003 N 579 and registered by the Ministry of Justice of Ukraine 15.09.2003 for N 807/8128.

5.4. Goods which quickly spoil or have limited storage duration, including goods - objects of customs offense, are stored in warehouse of customs authority taking into account the term of their suitability.

6. Goods placement and vehicles on warehouse of customs authority

6.1. Goods placement and vehicles on warehouse of customs authority is performed based on such documents:

6.1.1. The receipt MD-1, which is drawn up addressed to person who has the right to dispose of the goods specified in Item 4.1 (except the goods declared to customs regime of refusal for benefit of the state) this Procedure.

The goods specified in paragraphs second and third Item 4.1 of Chapter 4 presents of the Procedure are subject to the placement on warehouse of customs authority according to the relevant documents no later than day of the establishment of the basis causing such room following behind day.

6.1.2. Messages (statement) to the warehouse keeper of temporary storage about transfer of goods and vehicles on warehouse of customs authority; available documents on goods and vehicles; the act of acceptance transfer (any form) - by transfer of goods and vehicles which are stored in warehouse of temporary storage which owner did not address before the termination of term of temporary storage.

The documents specified in this subitem are processed in such procedure:

In the first working day after the termination of term of temporary storage of goods and vehicles the warehouse keeper submits to the chief of customs authority or its deputy the message (statement) for transfer of goods on warehouse of customs authority in which data on goods are specified. Copies of documents which accompany transfer of goods on warehouse of customs authority remain in warehouse of temporary storage;

goods are transferred by the official of warehouse of temporary storage to warehouse of customs authority in the presence of the official (officials) of division of customs clearance to which duties control of activities of warehouse of temporary storage belongs. At the same time the statement of reception-transmission of goods which is signed by all persons participating in reception-transmission is in triplicate drawn up.

Copies of the act are distributed thus:

the first is given to warehouse of customs authority;

the second is given to warehouse of temporary storage;

third is stored in division of customs clearance which exercises control of activities of warehouse of temporary storage.

Movement of goods from warehouse of temporary storage on warehouse of customs authority is performed under control of the official (officials) of division of customs clearance to which duties control of activities of warehouse of temporary storage belongs. In case of requirement such movement can be performed with involvement of officials of customs guards.

6.1.3. According to the drawn-up permission of customs authority to placement of goods in customs regime of refusal for benefit of the state and the receipt MD-1 - when placing goods, declared by the citizen to customs regime of refusal for benefit of the state.

6.1.4. Permissions of customs authority to placement of goods in customs regime of refusal for benefit of the state, the cargo customs declaration (further - GTD) which is drawn up in customs regime of refusal for benefit of the state and the receipt MD-1 - when placing goods which are declared by the subject of managing to customs regime of refusal for benefit of the state.

6.1.5. Permissions of customs authority to goods placement and vehicles on warehouse of customs authority, copy of GTD and the receipt MD-1 - when placing goods which are exported out of limits of customs area of Ukraine and after completion of customs clearance are stored under customs control before their actual export.

At the same time in case of the placement on warehouse of customs authority of goods which customs value does not exceed equivalent of 100 euros and goods which are exported by citizens out of limits of customs area of Ukraine, instead of copy of GTD shipping documents with print of personal number seal (further - LNP) the official of customs authority can be filed that also the drawn-up receipt MD-1 confirms completion of customs clearance.

6.1.6. Permissions of customs authority to goods placement and vehicles on warehouse of customs authority, copy of GTD which is drawn up according to customs regime of transit - when placing goods and vehicles which are in customs regime of transit.

6.1.7. Permissions of customs authority to goods placement to warehouse of customs authority, copy of GTD or the verified copy of Gtdpri goods placement which are in customs regime of customs warehouse.

6.1.8. The act of capture (provision) of tests and samples, and also the receipts MD-1 - when placing the samples of the goods and technical and technological documentation taken by customs authorities from subjects of managing and citizens for conducting examination for the purpose of establishment of authentic data on goods and their compliance of the description of the UKTVED classification groups or received by customs authorities at the companies - producers of goods when carrying out verification of certificates.

6.1.9. The inventory of objects constituted based on source procedural documents (the protocol on sampling and samples, the protocol on customs offense, the protocol of survey, the protocol of search, the protocol of dredging), - in case of placement:

the tests and samples necessary for conducting examination in cases on customs offense and taken from goods which are not stored in warehouse of customs authority;

the objects withdrawn on cases on customs offense.

The inventory is constituted in triplicate. Two copies together with the tests and samples of goods specified in them are transferred by the official of division of customs clearance to warehouse of customs authority, the third copy with the signature of the manager which certifies acceptance of tests and samples of goods or goods and vehicles on warehouse of customs authority, joins case papers about customs offense. The official of customs authority who constituted the protocol and the inventory bears responsibility for reliability of records in them.

6.1.10. Copies of the expert opinion with indication of in accompanying leaf or in the conclusion of number of tests and samples which do not return to warehouse after conducting examination with use of destructive methods, and also the act of reception-transmission - when placing the tests and samples which remained after conducting examination.

6.2. Permission of customs authority to goods placement and vehicles on warehouse of customs authority in the cases specified in subitems 6.1.5 - 6.1.7 presents About, is provided to person who places them, on the basis:

statements addressed to the chief of customs authority or the chief of customs post with reasons for need of such room;

documents, according to the declared customs regime.

Permission is drawn up in the form of the resolution It "is authorized" which is imposed on the statement respectively by the chief (deputy chief) of customs authority or the chief of customs post (person who replaces it), usually within a day.

In case of decision making about refusal in goods placement and vehicles the chief (deputy chief) of customs authority or the chief of customs post (person who replaces it) writes on warehouse of customs authority on the statement the instructions It "is forbidden" with indication of causes of failure.

The original copy of the application with the resolution of the chief (deputy chief) of customs authority or the chief of customs post (person who replaces it) is in accordance with the established procedure transferred to the applicant (authorized by it to person) for further transfer to warehouse of customs authority, the copy of the application with the resolution of the chief (deputy chief) of customs authority is stored in general department of customs authority.

Permission to the placement on warehouse of customs authority of goods and vehicles which need special storage conditions or the special equipment cannot be provided if in this warehouse proper conditions cannot be created or there is no corresponding equipment.

7. Transactions which can be performed by the companies with the goods which are stored in warehouses of customs authorities

7.1. The company (the subject of managing) which stores goods in warehouse of customs authority with the permission of this customs authority can perform the transactions determined in Articles 63 and 170 of the Customs code of Ukraine and under control of this body.

7.2. The transactions specified in Item 7.1 of this Procedure are performed based on the statement of the owner of goods or person authorized by it and with the permission of the chief of customs authority or person authorized by it.

The application is directed in duplicate.

Permission is drawn up in the form of the resolution It "is authorized" the chief of customs authority or person authorized by it on both copies of the application. The resolution is certified by seal of customs authority.

In case of decision making about refusal in provision of permission to carrying out transactions the chief of customs authority or person authorized by it writes the instructions on both copies of the application It "is forbidden" with indication of causes of failure. The resolution is certified by seal of customs authority.

The first copy of the application with the resolution of the chief of customs authority or person authorized by it, is stored in customs authority, the second - is issued to the applicant (the authorized representative of the applicant).

8. Release of goods from warehouse of customs authority

8.1. Issue from warehouse of customs authority of goods to their owners or authorized persons is performed only after their customs clearance and introduction of payment according to the legislation.

8.2. Release of goods and vehicles from warehouse of customs authority is performed on condition of provision of documents which prove the identity, powers of the person.

Besides, depending on procedure for placement and the purpose of release of goods and vehicles such documents go:

the second copy of the receipt MD-1, if goods and vehicles are located on warehouse of customs authority with creation of the receipt MD-1;

documents (the receipt MD-1), GTD, customs declaration, etc.) confirming registration of goods and vehicles in the corresponding customs regime or according to stated purpose;

the resolution on sampling it is also model, taken out by the official in whose production there is case on customs offense or criminal case;

the court order about return of goods and vehicles to the owner;

permission of customs authority to release from warehouse of customs authority is temporary (with the subsequent return) goods and vehicles which undertake for conducting examination in the cases established by the legislation;

documents which confirm collection of the storage charge of goods and vehicles in warehouse of customs authority.

8.3. Belong to documents according to which goods and vehicles from warehouse of customs authority are issued also:

act of reception-transmission;

act of sampling and samples of goods;

act of the inventory and seizure of property;

the protocol on receipt of tests and samples of goods for conducting examination in the case of customs offense.

9. Features of release of goods from warehouse of customs authority

9.1. Release of goods temporarily (with the subsequent return) is performed for:

a) sampling and samples of goods when conducting examination in the cases established by the legislation.

Tests and samples of goods which are stored in warehouse of customs authority are selected according to the Procedure for capture (provision) for tests and samples of goods, carrying out researches (the analysis, examination) for the purpose of their customs clearance, and also the order samples approved by the resolution of the Cabinet of Ministers of Ukraine of 12.12.2002 N 1862;

b) conducting examination of the goods and vehicles withdrawn on cases on customs offense based on the decree issued by the official in whose production there is case on customs offense.

9.2. The term for which goods are issued from warehouse of customs authority temporarily (with the subsequent return) with the purpose specified in Item

9.1 this Procedure, cannot exceed one month.

9.3. Release of the goods moved through customs border of Ukraine in the accompanied baggage or hand luggage of the citizen which were placed in warehouse of customs authority according to Items 1, 2 parts one of Article 166, and also Item 8 parts one of Article 168 of the Customs code of Ukraine concerning which the judgment on return to their owner is passed, for further export (return) by the citizen out of limits of customs area of Ukraine is performed in the following procedure:

9.3.1. Issue of goods to the citizen for export of their (return) out of limits of customs area of Ukraine is performed only at that check point through which they were imported on customs area of Ukraine.

9.3.2. The citizen, having made the decision on export (return) of goods out of limits of customs area of Ukraine, provides the written address addressed to the chief of customs authority where these goods are stored.

In the address are specified the check point on customs border in zone of activities of customs authority through which goods on customs area of Ukraine, date and approximate time of their export (return), and also contact telephone number of the citizen were imported (in case of availability).

Copies are attached to the address: the ticket or other document confirming nature of trip of the citizen out of limits of customs area of Ukraine (in case of availability); identity document; the receipt MD-1, according to which goods were transferred for storage to customs authority, or the judgment according to which goods are subject to return to the owner.

The address is submitted to customs authority not later than 3 days before the date of export (return) of goods specified in the address, necessary for consideration of this address and preparation of necessary documents.

In the presence of the objective reasons and taking into account features of functioning of warehouse of customs authority, and also considering features of release of goods from warehouse of customs authority, the term of their issue for further export (return) out of limits of customs area can be reduced by customs authority.

9.3.3. When exporting (return) out of limits of customs area of Ukraine of goods concerning which the judgment on return to their owner and imposing on it administrative punishment is passed the citizen also attaches the copy of the document (documents) confirming expense recovery on case, stipulated in Article 385 Customs codes of Ukraine and payment of penalty to the address (in case of its application as collection type).

In case of refusal the citizen to pay expenses for case the customs authority shall take immediately measures concerning recovery by enforcement from the citizen of these expenses according to the procedure, established by the Law of Ukraine "About enforcement proceeding".

9.3.4. Permission to release of goods from warehouse of customs authority is drawn up in the form of the resolution It "is authorized", the chief of customs authority imposed on the address of the citizen or person authorized by it within a day from the date of registration of this address in customs authority.

At the same time, if the warehouse of customs authority where these goods are stored, is located out of the check point through which the citizen follows, then the chief of customs authority or person authorized by it determines the official who will perform delivery of these goods to the check point, provides the corresponding orders concerning providing this official with the vehicle for the goods delivery and in case of need its support of division of customs guards by officials.

The list of the officials authorized on implementation of the goods delivery from warehouse of customs authority to the check point for their further return to the owner and export (return) out of limits of customs area of Ukraine affirms the order of customs authority.

9.3.5. To the citizen refuses in return of goods for export of their (return) out of limits of customs area of Ukraine for the following reasons:

the citizen in the address specified other check point for export (return) of goods out of limits of customs area of Ukraine, than through what these goods were imported;

the customs authority received the address of the citizen about return of goods for export (return) them for limits of customs area of Ukraine with violation of the requirements provided by subitem 9.3.2 of this Procedure;

in case of bringing by the prosecutor of protest on the relevant decision of court in the procedure established by the legislation of Ukraine.

In case of decision making about refusal in return of goods from warehouse of customs authority the chief of customs authority or person authorized by it imposes the resolution on the address of the citizen It "is forbidden" with indication of cause of failure what the citizen is notified without delay on the contact telephone numbers which are available in the address on.

9.3.6. By positive consideration of the written address of the citizen goods return to it directly in the customs control zone of the check point after their customs clearance for export out of limits of customs area of Ukraine and introduction of the storage charge of goods and vehicles in warehouse of customs authority according to the legislation.

The storage charge of goods and vehicles in warehouse of customs authority is calculated the chief storekeeper according to the Procedure for collection of the storage charge of goods and vehicles in warehouses of customs authorities approved by the order of the State Customs Service of Ukraine of 29.07.2008 of N 821, registered in the Ministry of Justice of Ukraine 18.08.2008 for N 760/15451.

9.3.7. If the warehouse of customs authority where goods are stored, is located directly at the check point through which they will be exported (will return), then goods are issued to the citizen by the chief storekeeper.

In case of determination of person authorized on implementation of delivery to the check point (other, than the chief storekeeper), the chief storekeeper reports to this person under the act of reception-transmission the goods which are subject to return and in the presence of the bases applies calculation of the storage charge of these goods in warehouse of customs authority, and in case of return of goods according to the judgment - also goods issue slip in duplicate.

Goods shall be delivered to the check point of customs authority through which will be exported they (are returned) out of limits of customs area of Ukraine, taking into account the term necessary for implementation of their customs clearance, and time specified in the address of the citizen.

After delivery of the specified goods to the check point their transfer to the official of customs authority who will perform customs clearance of these goods, for further return to the citizen about what in the act of reception-transmission the corresponding mark becomes is allowed.

9.3.8. Customs clearance of goods which are exported (return) the citizen out of limits of customs area of Ukraine, it is performed using the customs declaration which form is approved by the resolution of the Cabinet of Ministers of Ukraine of 15.07.97 N 748 "About the list of the data announced by citizens in the established form in case of movement by them through customs border of Ukraine of objects". The procedure for filling of the customs declaration when moving by citizens of objects through customs border of Ukraine is established by the order of the State Customs Service of Ukraine of 04.06.2008 N604 "About Approval of the Procedure for Filling of the Customs Declaration when Moving by Citizens of Objects through Customs Border of Ukraine" registered in the Ministry of Justice of Ukraine 10.07.2008 for N629/15320.

In case of registration of the goods accepted on warehouse of customs authority according to the receipt MD-1, in the column "For Office Marks" of the customs declaration by the official of customs authority exercising customs control and customs clearance the record "Commodity Exportation, Not Passed through Customs Border of Ukraine" is made. At the same time details of the receipt MD-1, according to which goods were accepted on storage, and according to which receipt MD-1, the storage charge of goods and vehicles in warehouse of customs authority was levied are specified.

In case of registration of the goods withdrawn under the protocol on customs offense concerning which the judgment on return to the owner is passed in the column "For Office Marks" of the customs declaration by the official of customs authority exercising customs control and customs clearance makes the record "Commodity Exportation, Withdrawn under the Protocol on Customs Offense concerning Which the Judgment on Return to the Owner Is Passed". Also details of the document according to which goods were withdrawn, and in case of expense recovery on the case of customs offense and/or collection of the storage charge of these goods in warehouse of customs authority - details of the document confirming expense recovery, and/or the receipts MD-1, on which the storage charge was levied, are specified.

During goods receipt the citizen appends the signature on two copies of the goods issue slip and specifies date of their obtaining. One copy of the goods issue slip remains in cases of customs authority, another is given to the owner.

9.3.9. After completion of customs clearance of goods which were issued from warehouse of customs authority under the act of reception-transmission for implementation of delivery to the check point with their further return to the citizen for export (return) out of limits of customs area of Ukraine the official who performed them customs clearance transfers the following documents to warehouse of customs authority:

the second leaf of the receipt MD-1, if goods were accepted on warehouse with creation of the receipt MD-1;

the copy of the first leaf of the receipt MD-1, according to which the storage charge of goods and vehicles in warehouse of customs authority was levied;

copy of the goods issue slip if goods were withdrawn under the protocol on customs offense concerning which the judgment on return to the owner is passed;

copy of the customs declaration or its copy certified by print of personal number seal of this official.

9.4. Release of goods and vehicles which carry over the state for the order is performed by them according to Procedure for the organization of customs auctions, sales of goods and vehicles on customs auctions, commodity exchanges or through trade enterprises, and also orders separate types of goods which are not subject to realization, the approved resolution of the Cabinet of Ministers of Ukraine of 26.04.2003 N 607 and the Accounting treatment, storage, assessment of the seized and other property which carries over the state, and the order it approved by the resolution of the Cabinet of Ministers of Ukraine of 25.08.98 N 1340 (with changes and amendments), and other regulatory legal acts on this matter.

10. Accounting of goods and vehicles which are stored in warehouse of customs authority

10.1. Account of goods in warehouse of customs authority is kept in books of inventory accounting, in particular in the book "The Objects Accepted on Storage" in which all objects are considered from the moment of acceptance on warehouse of customs authority for storage until return to the owner (authorized by it to person) or issue from warehouse in the cases determined by this Procedure. The book is kept in the form given in appendix 2 to this Procedure.

All books of inventory accounting shall be numbered, strung together and sealed mastic seal. Record about the number of sheets is certified of the book of inventory accounting by signatures of the chief of customs authority and the chief accountant.

10.2. In the terms determined by the chief of customs authority, the manager submits to department of finance and financial accounting of customs authority of the register source profitable and issue documents on goods for display of the performed operations in bookkeeping registers.

 

Appendix 1

to item 1.3 of the Operating procedure of warehouse of customs authority

OPIS PREDMETIV

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   (п?дстави для розм?щення предмет?в на склад митного органу)

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    --------------------------------------------------------
    | N | Найменування  |К?льк?сть|    |    | Номер ? дата |
    |з/п|предмета, його |або вага |Ц?на|Сума|     акта     |
    |   |в?дм?тн? ознаки|         |    |    |про реал?зац?ю|
    |---+---------------+---------+----+----+--------------|
    |---+---------------+---------+----+----+--------------|
    |---+---------------+---------+----+----+--------------|
    |---+---------------+---------+----+----+--------------|
    |---+---------------+---------+----+----+--------------|
    |---+---------------+---------+----+----+--------------|
    |---+---------------+---------+----+----+--------------|
    |---+---------------+---------+----+----+--------------|
    |---+---------------+---------+----+----+--------------|
    |---+---------------+---------+----+----+--------------|
    |---+---------------+---------+----+----+--------------|
    |---+---------------+---------+----+----+--------------|
    |---+---------------+---------+----+----+--------------|
    |---+---------------+---------+----+----+--------------|
    |---+---------------+---------+----+----+--------------|
    |---+---------------+---------+----+----+--------------|
    |---+---------------+---------+----+----+--------------|
    |---+---------------+---------+----+----+--------------|
    |---+---------------+---------+----+----+--------------|
    |---+---------------+---------+----+----+--------------|
    |---+---------------+---------+----+----+--------------|
    |---+---------------+---------+----+----+--------------|
    |---+---------------+---------+----+----+--------------|
    |---+---------------+---------+----+----+--------------|
    --------------------------------------------------------

     Перел?чен? в опис? предмети

     здав _______________________________________________________,
     прийняв _____________________________________________________
     "_____" _____________________ 20 ____ р. 

Appendix 2

to item 10.1 of the Operating procedure of warehouse of customs authority

Book "Predmeti, priynyati on zberigannya"

---------------------------------------------------------------------
|       |Вид ?|  Пр?звище, ?м'я та по  |  Найменування  | К?льк?сть |
|       |номер|батьков? громадянина або| предмет?в, їх  |предмет?в в|
| Дата  |перви| назва юридичної особи, |в?дм?нн? ознаки,|основних ? |
|оприбут|нного|   в?д яких прийнято    |  код зг?дно з  |додаткових |
|кування|доку-|        предмети        |     УКТЗЕД     | одиницях  |
|       |мента|                        |                |  вим?ру   |
|-------+-----+------------------------+----------------+-----------|
|   1   |  2  |           3            |       4        |     5     |
---------------------------------------------------------------------
---------------------------------------------------------------------
|          |               В?дм?тка про видачу               |      |
| Варт?сть |-------------------------------------------------|Прим?-|
|предмет?в,|номер ? дата оформлення|к?льк?сть|   варт?сть    |тки   |
|   грн.   | документа про видачу  |предмет?в|предмет?в, грн.|      |
|----------+-----------------------+---------+---------------+------|
|     6    |           7           |    8    |       9       |   10 |
---------------------------------------------------------------------

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