Such a record is certified by the declarant, and in the column make a mark "see
The duty is accrued in accordance with the rates of the Common Customs Tariff of Ukraine and is paid in the national currency of Ukraine at the current exchange rate of the National Bank of Ukraine, effective on the day of submission of the cargo customs declaration.
It is allowed to reduce duty rates when importing into the customs territory of Ukraine and exporting outside this territory of goods and other items:
repaired and previously imported into the customs territory of Ukraine or exported outside this territory; damaged before their passage through the customs border of Ukraine, but suitable for use as products or materials.
Customs clearance as a set of actions. Abstract
Customs clearance is a set of actions related to the entry into Ukraine or abroad (including under conditions of temporary import or temporary export) of goods, property and other items moving across the customs border of Ukraine
Customs clearance is carried out by customs officials in order to ensure customs control and with the use of means of state regulation of import or export of goods and other items.
In this case, the goods are any products moved across the customs border of Ukraine, including products that are subject to intellectual property rights, services, works that are the subject of sale or exchange. Property is considered to be any items moved across the customs border, products belonging to the subjects of foreign economic activity and not intended for sale.
A mandatory condition for customs clearance of goods is their declaration.
Declaration is a statement in the prescribed form of accurate data on the purpose of movement across the customs border of goods and other items and on the goods and other items, as well as any information necessary for customs control and customs clearance. The declaration is made directly by the owner or on the basis of a contract by other enterprises admitted by the customs to the declaration. Enterprises are allowed by customs to declare on the basis of a certificate of recognition as declarants.
In the USSR, the cargo declaration (customs declaration) was first applied on September 1, 1989. Since January 1, 1993, the customs declaration has been used for declaring and customs clearance of goods and other items moving across the customs border of Ukraine.
In order to receive or send goods abroad, the subject of foreign economic activity must pass the accreditation procedure at the customs.
The following documents shall be submitted to the customs office serving the enterprise registration area:
account card of the subject of foreign economic activity; state registration certificate; certificate of the regional state administration of the Ministry of Statistics on providing the enterprise with statistical codes; the charter of the enterprise and its notarized copy; certificate of the servicing bank on opening accounts; certificate of declaration of currency values, certified by the seals of the tax inspection and the authorized branch of the National Bank.
After receiving the registration card of the subject of foreign economic activity, enterprises can declare goods. Goods or property worth more than $ 100. FORCE, declared by the customs provided that there is information about it in the cargo customs declaration. For goods worth less than $ 100. USA, AMD is not filled. Such goods are declared on the basis of information about them in the accompanying and other documents.
The cargo customs declaration is a unified document formed in accordance with international standards of similar documents of other countries. It contains accurate data on the purpose of movement across the customs border of goods and other items, the goods and other items, the sender, consignee and declarant of goods, the method and procedure of movement of goods, terms of delivery, method of payment … Enter other information required for customs clearance, including the calculation of customs and other mandatory payments. The declaration also performs accounting, statistical and law enforcement functions.
In addition to the classical AMD, there are two types of AMD: preliminary and general. If at the time of receipt of vehicles, goods and other items it is impossible to submit a properly executed TB for objective reasons, a preliminary TB is issued and the goods are released for free use under the obligation of the head of the company to submit a TB issued in accordance with the rules. 10 days.
In case of regular movement across the customs border by the same person of homogeneous goods under one contract in a constant mode, the general GVA is issued, which is valid for one month. At the end of the period, the TBG, issued in full, is submitted for the cargo released for free use for the full period or at the expense of these TBGs.
The cargo customs declaration consists of 4 identical bound sheets of the established form (appendix, 2). If necessary, use additional sheets, which makes it possible to declare up to 100 items of goods and other items of one batch and for which a single customs regime is established.
The customs authority reserves two sheets of the declaration and the corresponding additional sheets to it for the state customs control. One sheet is used for state statistics, and the other is returned to the declarant. The cargo customs declaration form has 4 sections marked with the letters A, B, C, D, and 56 columns marked with Arabic numerals or a number and a letter (for example, 15a, I7a). Part of the graph contains subsections. Sections and columns (with a few exceptions) are accompanied by textual notation indicating the information to be declared by the declarant.
In accordance with the requirements for filling out certain types of cargo customs declaration, the declarant independently enters the information in the required columns of the declaration. Box 47 and section B (this refers to the accrual of mandatory payments) may not be filled in by the declarant in order to expedite the passage of goods across the customs border. If this column and section are not filled in by the declarant, the customs authority shall do so. Sections A, C, D are filled in exclusively by the customs authority after the declaration of goods and other items and their presentation by the declarant for customs clearance.
If there is not enough space to indicate the required information required in the relevant column, it can be submitted on the reverse side of the declaration. Such a record is certified by the declarant, and in the column make a mark "see on the back".
On the reverse side of the document it is allowed to glorify the marks and stamps of other controlling bodies: sanitary, veterinary, phytosanitary, radiological, ecological, etc. The TBG and additional sheets to it are filled in Ukrainian (Russian) on a typewriter or computer.
There are also certain rules for filling out a cargo customs declaration for various cases of movement of goods and other items across the customs border of Ukraine: export of goods, export of property, export of complete object, order deliveries, transit of foreign goods through Ukraine, import of goods of complete object etc.
In some cases, the following documents must be presented during customs clearance of goods for export-import operations:
license for export or import of goods subject to the licensing regime, quotas. Required in order to establish a rational structure of exports and protect the domestic market of Ukraine; permission to move across the customs border of weapons, ammunition, explosives, potent and toxic substances, issued by the government commission on export control; permission to import electronic means and high-frequency devices. Issued by the bodies of the Ministry of Communications of Ukraine; permission to export historical and cultural values ??abroad. Issued by institutions of the Ministry of Culture of Ukraine; permission to move across the customs border of Ukraine drugs, medicines and sources of ionizing radiation. Issued by the Ministry of Health of Ukraine; certificate of conformity or certificate of recognition of a foreign certificate for products subject to mandatory certification. Issued by the bodies of the State Committee of Ukraine for Standardization, Metrology and Certification; a document confirming the authority of the subject of foreign economic activity in the export of certain types of goods. Required to protect state economic interests; a document confirming the registration of the contract for the export of certain types of goods in the Ministry of Foreign Economic Relations and Trade of Ukraine; certificate of receipt of prepayment for products shipped to CIS countries. The purpose is to control the receipt of lab reports writer funds on the territory of Ukraine under foreign economic contracts. Issued by banks authorized by the National Bank of Ukraine; certificate of declaration of currency values, income and property belonging to a resident of Ukraine and located outside it (Appendix 3). Necessary in order to control the timely receipt of foreign currency funds on the territory of Ukraine under export contracts. Issued by regional departments of the National Bank of Ukraine and tax inspection bodies; a letter of confirmation from the line ministry or committee on the purpose of goods supplied under a state order or state contract. Such confirmation is necessary because goods arriving in Ukraine by state order or state contracts are exempt from customs duties; reference of the regional department of agriculture and food. Required for goods imported by agricultural producers and exempt from customs duties; confirmation from the Cabinet of Ministers of Ukraine that the goods are received as humanitarian or technical assistance, as such goods may be exempted from customs duties at the request of the Cabinet of Ministers; confirmation of purchase of goods at the expense of the State Monetary Fund of Ukraine, republican (Republic of Crimea), local currency funds, foreign loans provided under the guarantee of the Cabinet of Ministers, as these goods are exempt from customs duties. Provided by the Cabinet of Ministers of Ukraine or the Ministry of Finance; confirmation from the Agency for International Cooperation and Investment on the receipt of goods and equipment from EU countries for the implementation of projects under the TACIS program. Such goods shall be exempt from customs duties at the request of the Agency; permission of the State Committee for Science and Technology on exemption from customs duties on devices, equipment, scientific and technical literature, etc .; certificate of origin (Appendix 4).
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