We remind you that the order of the Ministry of Finance No. 355 of 29.06.2023 entered into force the other day, which, in particular, establishes the specifics of customs formalities during the application of the simplification of the "procedure of issue by location". In addition, some provisions of the Customs Code of Ukraine will expire on November 7.
Thus, let's dwell in more detail on the changes in the legislation regarding the presentation of goods to the customs authority.
The first thing you should pay attention to is the changes to the rules for filling in column 30 "Location of goods" of the customs declaration.
Thus, upon export, information about the location of the goods, in which the declared goods are located (or from which they will be sent), will be submitted according to the new scheme, where:
“1” is the letter code of the location type (A, B, C, D),
"2" is a code or number that indicates the type of object.
The location type code D specified in the customs declaration should be understood as any customs control zone (except for the specified types of location of goods A - C).
At the same time, UNTIL November 7, 2023, the provisions of the second part of Article 258 of the Customs Code of Ukraine remain unchanged. Therefore, the information about the location of the goods specified in the customs declaration is used as information about the customs control zone to which the goods will be delivered for the purpose of presenting them to the customs authority in the event that the customs authority makes the appropriate decision.
However, starting from November 7, 2023, these provisions will cease to be valid.
Thus, from the specified date, it will become MANDATORY to present goods and commercial vehicles during their customs clearance according to a customs declaration filled out in the usual manner, including in the customs regime of export, to the customs clearance authority. The information in column 30 of the customs declaration will indicate the actual location of the goods at the time of submission of the customs declaration.
In addition, starting from November 7, 2023, clauses 2 and 3 of part three and parts four and five of Article 259 of the Customs Code of Ukraine will become invalid. They determine the grounds for making a decision on the release of goods, vehicles of commercial purpose in accordance with the declared customs regime without presenting them to the customs authority according to a preliminary customs declaration, which contains all the necessary information for this.
Therefore, in accordance with paragraph 1 of the third part of Article 259 of the Code, starting at 00:00 on November 7, 2023, previously issued customs declarations of the "EA" type are preliminary customs declarations that contain information sufficient for the import of goods and commercial vehicles into the customs territory of Ukraine and ensuring their delivery to the customs authority of destination. At the same time, it is MANDATORY to deliver and present these goods to the customs authorities that issued such preliminary customs declarations. The release of goods into the customs regime chosen by the declarants is carried out on the condition of submitting an additional customs declaration.
In addition, we inform you that starting from November 7, 2023, the following will be applied to the extent that does not contradict the requirements of the Code:
• the procedure for performing customs formalities when carrying out customs clearance of goods using a customs declaration on the form of a single administrative document,
• the procedure for filling out customs declarations in the form of a single administrative document,
• a classifier of types of declarations, documents, certificates, permits and additional information.