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Customs Code of Ukraine, approved by the Law of Ukraine, dated March 13, 2012 No 4495-VI Chapter 40. Declaring Article 257. Declaring procedure

Chapter 40. Declaring

Article 257.  Declaring procedure

  1. The declaring is performed by notifying exact information on goods in the prescribed form (written, oral, through actions). The purpose of the movement of the mentioned goods across the customs border of Ukraine and information that is necessary to carry out customs control and customs clearance shall be also notified. The documents in soft and hard copy may be used when a written form of declaring is applied.
  2. E-declaration is carried out by applying an electronic customs declaration, certified by an electronic digital signature, and other electronic documents or the relevant requisites in cases prescribed by law.
  3. The customs declaration and other documents, submission of which to the income, duties and fees agencies of Ukraine is obligatory under this Code, issued in soft or hard copy are deemed as original.
  4. The accredited key certification centre, that provides the territorial bodies of the central executive authority at the regional and local levels and enterprises with free necessary electronic digital signature services, is established in the system of the central executive body that ensures the formation and implementation of the state tax and customs policy.
  5. The form of customs declarations, which are submitted as electronic documents, is based on international standards of an electronic data interchange.
  6. The conditions and procedure of declaring, the list of information that is necessary for carrying out customs control and customs clearance are specified by this Code. The provisions concerning customs declarations and forms of such declarations shall be approved by the Cabinet of Ministers of Ukraine, and the procedure for filling in such declarations and other documents that are applied during customs clearance of goods, vehicles of commercial purpose shall be approved by the central executive body that ensures the formation and implementation of the state tax and customs policy.
  7. The list of information that shall be included to the customs declaration is limited to information that is necessary for the purpose of levying customs payments, formation of customs statistics and ensuring compliance with the requirements of this Code and other legislative acts.
  8. The customs clearance of goods, vehicles of commercial purpose is carried out by the income, duties and fees agencies of Ukraine on the basis of the customs declaration, to which the declarant, depending on the stated purpose of the transfer and customs formalities established by this Code for customs regimes, includes the following information (including in the form of codes):
    1. stated customs regime, type of declaration and information on the peculiarities of transportation;
    2. information concerning the declarant, authorized person, who has drawn up the declaration, freighter, receiver, carrier of goods and the parties of the foreign economic agreement (contract) or other document, which may substitute it in international practice. If the mentioned agreement (contract) is concluded on the basis of an agency agreement the information on the party of this agreement shall be also provided;
    3. information on the name of the departure and destination country;
    4. information on the containers and vehicles for commercial purposes, which are used for international transportation of goods and/or transportation through the customs territory of Ukraine under customs control;
    5. the following data on goods:
  1. name;
  2. the usual trade description, which makes it possible to identify and classify the goods;
  3. trading mark and manufacturer of goods (if available in shipping and commercial documents);
  4. code of goods under the Ukrainian Classification of Goods of Foreign Economic Activity;
  5. name of the country of origin of goods (if available);
  6. packaging description (number, type);
  7. quantity in kilograms (gross and net weight) and in other units of measure;
  8. invoice value of the goods;
  9. customs value of goods and method of its determination;
  10. the declarant’s authorized banks;
  11. statistical value of goods;
    1. the following information concerning assessment of customs charges and other payments, as well as application of payment guarantee measures:
  1. rates of customs duties;
  2. applying of customs duties allowance;
  3. amounts of customs duties;
  4. official exchange rate of Ukraine`s national currency to a foreign currency in which the accounts are drawn up. The mentioned exchange rate is determined in accordance with the Article 3-1 of this Code;
  5. method and peculiarities of computation and payment of customs duties;
  6. method of ensuring payment of customs duties (in case of application of payment guarantee measures);
    1. information about the foreign economic agreement (contract) or other document, which may be applied in international practice, instead of agreement (contract) and its main terms;
    2. information confirming compliance with the prohibitions and restrictions of transportation of goods across the customs border of Ukraine established by the legislation;
    3. information about the documents stipulated by the Part 3 of the Article 335 of this Code;
    4. declaration reference number (at the discretion of the declarant).
  1. The income, duties and fees agencies shall not require to include to the customs declaration the information, which is not specified in this Article.
  2. The list of goods, which are not the subject to mandatory written declaration, is established by this Code and other legislative acts of Ukraine.