Goods, vehicles and other subjects which move through customs border of Ukraine are subject to the obligatory customs control. The purpose of the customs control is observance of the legislation of Ukraine with the state bodies, enterprises and their officials, and also observance of order of moving through customs border of Ukraine of the goods, vehicles and other subjects.
Organization of the customs control implies for customs bodies certain complex of organizational actions as follows:
Establishment of zones of the customs control;
Observance of moving of the goods at the established check points;
The control over observance of the routes of movement of vehicles established by the state which move the goods under the customs control;
Maintenance of the control over delivery of the goods moved under the customs control in customs of arrival;
Maintenance of customs registration of moved vehicles, the goods and other subjects;
Maintenance of the control over observance of customs regimes.
By article 24 of customs code of Ukraine it is established, that the goods and other subjects which move through customs border of Ukraine, remain under the customs control:
At import to Ukraine - from the moment of import and to the admission through customs border of Ukraine.
In this case it is understood, that the goods will be under the customs control till the moment of registration of the cargo customs declaration of type "ฒฬ-40".
At export - from the moment of import of the goods (subjects) in a zone of the customs control and granting of documents necessary for the customs control on such goods (subjects) and before their export outside the customs territory of Ukraine.
In this case registration of the cargo customs declaration of type "Ek - 10" provides the further moving of the goods under the customs control to customs on customs border of Ukraine.
At temporary import on customs territory of Ukraine - from the moment of import and till the export.
Registration of temporary import of the goods provides registration of the cargo customs declaration of type "ฒฬ-31" under the obligation on return of goods. Such goods continue to be under the customs control even after end of customs registration.
At temporary export - from the moment of a presentation to customs of the goods (subjects) and necessary documents and to the admission through customs border during return;
The period under the customs control of temporarily exported goods should be considered to the similarly temporarily imported goods. In this case at temporary export of the goods the cargo customs declaration "ลส-31" is made out, at return of the goods - "ฒฬ".
At transit through territory of Ukraine - from the moment of import to Ukraine and till export from Ukraine.
At import of the goods to Ukraine in a check point on customs border the cargo customs declaration of type าะ-80 presented. Registration of declaration is the basis for moving of cargo under the customs control through customs territory of Ukraine. The period under the customs control will be finished after actual export of the goods off limits of Ukraine.
Procedure of the customs control. In the course of realisation of the customs control by officials of customs bodies the forms of the customs control established by the Customs code are:
Check of documents and the data necessary for realisation of the customs control;
Customs inspection (examination of vehicles, the goods and other subjects, personal inspection);
Reexamination;
The account of the goods, vehicles and other subjects moved through customs border;
In other forms which do not contradict laws of Ukraine.
The choice the official of customs body of the form of the customs control to the full depends on set of various factors, such as a kind of the moved goods (subject), a direction of its moving through customs border of Ukraine (import, export or transit), requirements of state regulation concerning moved subjects, a customs regime in which the moved goods (subjects) and others take places.
One of features at application by customs bodies of the established forms of the customs control in the course of its realisation is possibility of simultaneous use by the official of customs of several of them concerning the goods (subjects) moved through customs border.
The customs control is carried out in zones of the customs control. In points on customs border of Ukraine which are borders of special customs areas, the customs independently defines territories of zones of the customs control. Moving of the goods and other subjects on territory of a zone of the customs control or off limits of this territory is supervised by customs.
According to article 31 of the Customs code of Ukraine on vehicles (including vehicles of individual use), premises, capacities and other places where are or can be the goods and other subjects which are subject to the customs control, customs seals can be imposed.
The customs control is carried out by officials of customs by check of the documents necessary for this control, customs inspection (examination of vehicles, the goods and other subjects, personal inspection), reexamination, the account of subjects which move through customs border of Ukraine, and also in other forms which do not contradict laws of Ukraine.
The enterprises which move through customs border of Ukraine of goods and other subjects, and also citizens which cross customs border of Ukraine, are obliged in necessary cases to present to customs documents necessary for the customs control.
The list and order of presentation of such documents are defined by the State customs service of Ukraine according to the legislation of Ukraine on customs business, the Customs code and other certificates of the legislation of Ukraine.
Officials of customs for the purpose of realisation of the customs control have the right of access premises of any enterprise where there are subjects which are subject to the customs control.
Examination and reexamination are carried out only in presence of the representative of the enterprise which moves the specified vehicles, the goods and other subjects through customs border of Ukraine or stores them under the customs control.
For the purpose of moving prevention through territory of Ukraine of the subjects forbidden for transit, things of citizens which cross transit territory of Ukraine can be subject to examination and reexamination or are in a transit zone of the international airport.
Examination and reexamination of things of the citizen are carried out in presence of this citizen or its authorised representative, who operates on the basis of the power of attorney issued according to the current legislation (the power of attorney should be assured the notary).
According to article 33 of the Customs code of Ukraine an enterprise or a citizen, which move the goods and other subjects through customs border of Ukraine, on request of customs are obliged to carry out loading, unloading, correction of damages of packing and repacking of the goods and other subjects which are subject to customs registration and also to open premises, capacities and other places where there can be specified goods and other subjects.
Operations with the goods and other subjects which are under the customs control, are carried out at the expense of the enterprises or citizens who move these goods and other subjects through customs border of Ukraine.
Conclusion. Foreign exporters who intend to import goods into Ukraine should understand the system and may find Ukraine's import regime complicated, especially, for inexperienced traders. Knowing which documents are necessary for the clearance of goods will avoid delays and save money. There are many practical issues to consider before making import. Businesses have to think how much time, money and effort it will take to manage import activities. For more information or advice, contact us through www.kpl.net.ua
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