Frequently Asked Questions From Legal Entities
- The procedure of customs clearance of goods starts at the moment when a declarant or an authorised person submits to a Customs Authority a customs declaration or a document which replaces it in accordance with the Law, and a set of documents required for customs clearance. In case of electronic declaration, the customs clearance procedure begins from the moment of receipt by a Customs Authority of an e-declaration or another electronic document that replaces it in accordance with the Law, from a declrant or a person authorised by him/her.
The procedure of customs clearance is completed during four working hours from the moment of making goods, commercial means of transport which are to go through customs clearance available for a Customs Authority (if the commercial means of transport are subject to customs clearance in accordance with the Customs Code of Ukraine), and of submission of a customs declaration or a document which replaces it in accordance with the Law...
- For the confirmation of a declared customs cost of goods the following set of documents should be submitted:
1) a customs cost declaration which should be submitted in the cases determined by parts 5 and 6 of Article 52 of the Customs Code of Ukraine, and documents that confirm numerical values of components of the customs cost, which was a basis for the customs cost calculation;
2) a Foreign Economic Agreement (Contract) or a document which replaces it, and Appendices to the Contract, if they are available;
3) an Invoice Factura (Invoice) or an Invoice Pro forma (if the goods are not designated for sale-purchase);
4) if the invoice is paid, then bank payment documents associated with the goods that are evaluated;
5) if the abovementioned documents are in place, then the other payment or/and accounting documents that confirm the cost of the goods and contain data required for the identification of the imported goods;
6) shipping (transportation) documents...
- An appeal against the decisions, actions or inaction (negligence) of an official or other employee of a Customs Authority, Agency (including a deputy head of the Authority) should be submitted to the head of the Authority, Agency.
An appeal against the decisions, actions or inaction (negligence) of a head of a Customs Post should be submitted to the Customs Office that supervises this Customs Post.
An appeal against the decisions, actions or inaction (negligence) of a head of a Customs Office, a Specialised Customs Body and Customs Agency should be submitted to the central executive power body that provides implementation of the State Policy in the sphere of customs (SCSU).
An appeal against the decisions, actions or inaction (negligence) of a head of the central executive power body that provides implementation of the State Policy in the sphere of customs (SCSU) should be submitted to the central executive power body that provides development and implementation of the State Policy in the sphere of finances...
- Dangerous goods are the substances, materials, products, waste from industrial and other activities which, because of their intrinsic properties in the presence of certain factors can cause explosion, fire, damage to facilities, equipment, buildings and other objects, causing material damage and damage to the surrounding environment, and lead to death, injury, poisoning people, animals, and that under international treaties, agreed to be bound by the Verkhovna Rada of Ukraine, or the results of tests in the prescribed manner, depending on the extent of their impact on the environment or the humans assigned to one the classes of hazardous substances
Conditions of transportation of dangerous goods are determined by the regulations in the sphere of transport. In cases of absence of those regulations, dangerous goods are allowed for transportation under the conditions set up by the decision of the central executive power authorities in the sphere of transport...
- Carnet TIR (International Road Transport book) is a customs transit document which gives the right to transfer cargo across the state borders in lorry bodies or containers sealed by the Customs with simplification of customs procedures. The document covers aumobile and multimodule carriages (made in autovans, trailers, semitrailers and containers) between the states that endorsed The Customs Convention on the International Transport of Goods under Cover of TIR Carnets (TIR Convention, 1959 and 1975). All automobile vehicles should have relevant permissions from appropriate authorities for their use. The book is issued by a national guaranteeing union (association) that is authorised by appropriate authorities of the country. A TIR Carnet is a book with up to 20 pages, and at each Customs Office a pair of vouchers are teared away. Therefore, a 20-voucher Carnet may be used for a TIR transport through up to 10 countries including the countries of departure and destination. The TIR is filled in by a carrier.
СМR ia an international consignment note (waybill) which is functionally the document that confirms conclusion of the agreement for international carriage of goods by automobile transport.
CMR operates on the basis of the Convention on the Contract for the International Carriage of Goods by Road dated May 19...
- Dеclarants or the persons authorised by them should be familiarized with the results of the examination (analysis, expertise) of probes and samples of goods and receive from a Customs Authority which has assigned this examination (analysis, expertise) copies of these results, not later than the next working day after conduction of this examination (analysis, expertise) by the Customs Authority, or receipt by the Customs Authority copies of the results of this examination (analysis, expertise) from other State Authorities.
(Point 19 of Article 356 of the Customs Code of Ukraine)