Customs Code of Ukraine, approved by the Law of Ukraine dated March 13, 2012 No 4495-VI Title ХI CUSTOMS CONTROL Chapter 47. Organization of Customs Control Article 318. General principles of customs control
Chapter 47. Organization of Customs Control
Article 318. General principles of customs control
- All goods, vehicles for commercial use that are transported across the customs border of Ukraine shall be subject to customs control.
- Customs control is carried out exclusively by the income, duties and fees agencies in accordance with this Code and other laws of Ukraine.
- Customs control provides the accomplishment by the income, duties and fees agencies the minimum of customs formalities, necessary to ensure the observance of the laws of Ukraine on state customs affairs.
- Customs control of goods, vehicles at checkpoints across the state border of Ukraine is carried out in accordance with typical technological schemes of customs control approved by the Cabinet of Ministers of Ukraine.
- Hourly traffic flow of scheduled international route shall be approved by the central executive body, which forms and implements state policy in the field of transport, in coordination with the central executive body, which forms and implements the national tax and customs policy, and the central executive body, which provides implementation of state policy for the protection of the state border.
- To increase the efficiency of customs control the income, duties and fees agencies interact with participants of foreign economic activity, authorized economic operators, others, whose activities are related to the administration of foreign trade and their professional organizations (associations).