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Forms of documents required for Import to, Export from or Transit

Order of the Ministry of Finance of Ukraine dated May 24, 2012 No. 599 “On approval of the forms of the customs value declaration and the rules for its filling”

Export duty

Import duty

Customs declaration on the form of a single administrative document 

Customs declaration takes the main place among the documents used by the customs authorities. Majority of technologies on the custom control and clearance of goods and vehicles transported across the custom border of Ukraine are based on its application.

The International Convention on the Simplification and Harmonization of Customs Procedures (the Kyoto Convention), the Convention on a Common Transit Procedure and the Convention on Facilitation Trade of Goods must be noted among the international documents (conventions) regulating the issue of the application of the customs declaration.

The Kyoto Convention does not contain specific forms and rules for filling customs declarations but notes that the written form of the declaration on goods must conform to the United Nations standard form and contain a number of provisions on the application of the types of customs declarations.

In the European Union there were developed and unified common rules for the members of the European Union on the application of unified forms of documents used in the customs and other spheres, as well as established common standards for the simplification of administrative procedures in trade.

Convention was signed and became valid on the 1st of January, 1988 for the successful implementation of the Free Trade Agreements between the European Union and the Member States of the European Free Trade Association, as well as to ensure unified rules on the conduction of administrative procedures. The Convention establishes measures to simplify formalities in trade of goods between the parties to the Convention and third countries, in particular by introducing the unified administrative document (UAD).

By form the unified administrative document (UAD) the specimen of which is set out in the Convention, is must be used in any procedure related to export, import and transit, regardless of the type and origin of the goods. Depending on the circumstances the UAD acts as a customs declaration for export, transit or import of goods. Additionally, it should be noted that the provisions regarding the filling in of the UAD of transit is included in the Convention on a Joint Transit Procedure that is a basic international agreement between the European Union and several European countries-members of the European Free Trade Association.

The Convention established various options for using the forms of the UAD form that can be divided into two groups, namely, the full use of the system or separate use.

The form of the UAD is an arranged set of eight copies on the self-copying paper. However, in the case of issuing the UAD by a state or private computer processing system for declarations, the form must be filed in two stitched sets with four copies of each taking into account that each copy may have a dual function.

 According to Article 76 of the Partnership and Cooperation Agreement between the European Communities and Ukraine that became valid on the 1st of March, 1998, the purpose of cooperation is to ensure the implementation of all provisions on trade and trade on the basis of mutual benefit and achievement of convergence of the Ukrainian customs system with the Community customs system that must be adopted. In particular, cooperation involves the introduction of the unified administrative document.

Starting from the 1st of January, 2008 the forms of the customs declaration that are applied in Ukraine were brought to conformity with the unified administrative document that is used by the Member States of the European Union and the European Free Trade Association.

At present, in Ukraine the UAD is used in the form of the set of 4 sheets for the declaration of goods.

New Customs Code of Ukraine became valid on the 1st of June, 2012. It was based on provisions of the international conventions to which Ukraine has acceded. Just like the Tax Code, the new Customs Code assembled provisions that were previously contained in various laws and subordinate acts.

In the Customs Code of Ukraine, the term “customs clearance” means the execution of customs formalities obligatory for the issue of goods and vehicles for commercial use.

Customs clearance begins from the moment of submission customs declaration or a document that replaces it according to the legislation, and the documents obligatory for customs clearance to the customs authority by the declarant or his authorized individual.

Customs declaration is an application of the established form in which the person specifies the customs procedure that must be applied to the goods and the information prescribed by the legislation about the goods, conditions and methods of their transportation across the custom border of Ukraine and calculation of the customs payments obligatory for the application of this procedure.

Customs declaration and other documents may be submitted to the customs authority in the e-form or paper, accompanied by electronic copies.

To the customs office the declarants must submit only an invoice with the customs declaration and, in some cases, a customs value declaration. Other documents, details of which are indicated in the customs declaration, may be requested by the customs office during the customs clearance and within three years after the completion of the customs clearance.

It should be noted that as of today the entrepreneurs have the opportunity to independently register the date and time of submission of the customs declaration in the E-customs. Registration of customs declaration an electronic copy of which is included to the automated system of customs clearance with the help of an information terminal is carried out within a period not exceeding 1 hour from the time of its introduction to the automated system of customs clearance.

From the moment of acceptance of the customs declaration by the customs authority it becomes a document that certifies facts that are of legal significance, and the declarant or the person authorized by him is responsible for submitting the inaccurate information contained in this declaration.

Depending on the customs formalities for custom regimes stipulated by the Code, and the purpose declared for the transportation the declarant must specify the customs declaration with the following information, including in the form of codes:

1)      the declared custom regime, type of declaration and information on the peculiarities of the transportation;

2)      information about the declarant, the authorized individual who made the declaration, the sender, the recipient, the carrier of the goods and the parties of the foreign economic agreement (contract) or other document used in international practice instead of the agreement (contract) and in case if the foreign economic agreement (contract) was concluded on the basis of a mediation agreement - also on the other, except the party to the foreign economic agreement (contract), the party of such an intermediary agreement;

3)      information about the title of the countries of departure and destination;

4)      information about commercial vehicles used for international transportation of goods and / or their transportation within the custom territory of Ukraine under customs control, and containers;

5)      information about goods;

a)      title;

b)      standard trade description that helps to identify and classify the product;

c)      trademark and producer of goods (if it is available in shipping and commercial documents);

d)      product code according to Ukrainian classification of goods of foreign economic activity;

e)      title of the country of origin of the goods (if any);

f)       description of the package (quantity, type);

g)      quantity in kilograms (gross weight and net weight) and other units of measurement;

h)      invoice cost of goods;

i)        customs value of goods and the method of its determination;

j)        information about the authorized banks of the declarant;

k)      statistical value of goods;

 

6)      information on the calculation of customs and other payments, as well as on the application of measures to guarantee its payment:

a)      rates of customs payments;

b)      application of privileges for customs payments;

c)      amount of customs payments;

d)      official exchange rate of Ukrainian to foreign currency in which the accounts are formed on the day when the customs declaration is submitted;

e)      method and features of charging and paying customs duties;

f)       method of ensuring the payment of customs duties (in case of application the guarantee measures for its payment);

 

7)      information about the foreign economic agreement (contract) or other document used in international practice instead of agreement (contract) and its main terms;

8)      information that confirms compliance with the prohibitions and restrictions on the transportation of goods across the custom border of Ukraine stipulated by the legislation;

9)      information about the documents stipulated by Part 3 Article 335 of this Code;

10)  reference number of the declaration (by the request of the declarant).

The list of information that must be included in the customs declarations is limited by the information necessary for the purpose of calculating customs payments, the formation of customs statistics, as well as to ensure compliance with the requirements of the Code and other legislative acts.

The customs authority refuses to accept a customs declaration solely on the following reasons:

1)      customs declaration does not contain all information or is filed without the documents provided by the Code;

2)      electronic customs declaration does not contain obligatory requisites stipulated by the legislation;

3)      customs declaration is filed in violation of other requirements stipulated by this Code.

 

The refusal of the customs authority on the acceptance of the customs declaration must be motivated and the reasons for the refusal must be notified in writing to the declarant.

Requirements for registration and use of customs declarations, on the basis of which goods are declared for the transportation (transfer) across the custom border of Ukraine by enterprises, and other goods declared according to the legislation of Ukraine by means of submission of the customs declaration prescribed for enterprises, as well as the procedure for amending customs declarations, their withdrawal and invalidation are united in the Regulation on customs declarations approved by the Resolution of the Cabinet of Ministers of Ukraine dated May 21, 2012 No. 450 (with amendments).

Rules for filling the columns of customs declarations on forms of unified administrative document  in the form MD-2, additional sheets to it in the form MD-3, specification of the form MD-8, the order of putting information to supplement of the form MD-6, cases of application of the specification, as well as the order of registration, distribution and the use of sheets of MD forms of MD-2, MD-3, MD-6, MD-8 are determined by the Procedure for filling customs declarations in the form of unified administrative document, approved by the Ministry of Finance Order No. 651 dated May 30, 2012, registered by the Ministry of Justice dated August 14, 2012 No. 1372/21684 (hereinafter referred to as the Order).

Forms of the unified administrative document are used for the registration of customs declarations (customs declaration filled in the standard manner, preliminary, temporary, periodic and additional customs declarations) stipulated by the Code.

Customs declaration on the UAD form is filled with the usage of the MD-2 form, to which, if necessary, an addendum of the MD-6 form and additional sheets of MD-3 forms or the specification of the MD-8 form may be added.

Maximum of 999 items can be declared on a form of the unified administrative document in one customs declaration.

Electronic customs declaration consists of the borders of the electronic document that correspond to the forms of customs declarations on a paper carrier, and is certified by an electronic digital signature of the person who made it.

The MD-2 form is the main sheet of the customs declaration that contains general information about the nature of the supply, details of the contracting parties and details of the declarant and characteristics of one product that is indicated in this sheet. In the presence of several items in one transportable consignment, the MD-2 form is used as the first page of the declaration.

 In general, the form MD-2 contains columns from 1 to 56 and sections marked with Latin letters A, B, C, D / J, E / J, G, H, I.

Columns A, C, D / J, E / J, F, G, I of the customs declaration are filled by the officials of the customs authorities, other columns of the customs declaration are filled by the declarant. In certain cases, determined by the Order, a part of the information may be submitted by the declarant to the specified column of the customs declaration, and officials of the customs authorities may file the information belonging to the competence of the customs authorities in other columns of the customs declaration.

The fourth sheet of the customs declaration significantly differs from the first three in its content and context. There are no columns 7, 9-13, 16, 20, 22-24, 26, 28-30, 34, 36, 37, 39, 41-43, 45-49, as well as the letter sections B and E / J (used only on the first sheet).

On the other hand, unlike the first three, this form additionally contains the columns: on the right side of the sheet there is a column 55 “Overload” and letter section F “Confirmation by the competent authorities”, and on the back of the sheet there is column 56 “Other traffic incidents” and letter sections G “Confirmation of competent authorities”, H “Next Control” and “Control of the customs authority of destination”.

The fourth sheet is intended for the transportation of goods between customs offices and according to international practice, the minimum information required for such a move is given.

Form MD-3 is an additional sheet of customs declaration that is used simultaneously with the sheet of MD-2 form. One extra sheet makes it possible to declare goods of not more than three titles.

Additional sheets of MD-3 forms contain information about the following:

goods with different codes according to Ukrainian classification of goods of foreign economic activity;

goods with the same code according to Ukrainian classification of goods of foreign economic activity that have different data (country of origin, characteristics and characteristics affecting the application of import (export) rates, special types of duties, excise taxes, value added tax);

 other goods in the cases specified by the Order.

The MD-6 form is an addendum that is applied with a unified administrative document of the MD-2 form and an additional sheet of MD-3 form.

Amendments to the form MD-6 is used in the case where in any column of the form MD-2, MD-3 or MD-8 of customs declaration on paper if there is not enough space for making the necessary information by the declarant or for putting official notes or making information by an official customs authority. 

Additional sheets of MD-3 forms, MD-6 form complements and MD-8 form specifications, in case of their use, form an integral part of the customs declaration in the form of the MD-2 unified administrative document.

 

ADDITIONAL MATERIALS

Specimen of TIR Carnet (Download)

MD Forms (Download)