CLEARANCE OF GOODS IN THE CUSTOMS REGIME “TRANSIT”

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Artem Kovalev

Expert in the field of criminal, administrative and civil law. Specializes in military crimes and crimes in the financial sector

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CLEARANCE OF GOODS IN THE CUSTOMS REGIME “TRANSIT”

Reading time: 3 min.

Transit is a customs regime according to which goods and / or commercial vehicles are moved under customs control between two bodies of revenues and fees of Ukraine or within the area of ​​activity of one body of revenues and fees without any use of these goods, without payment of customs duties. and without the application of measures of non-tariff regulation of foreign economic activity.

Placing in the customs regime of transit, respectively, begins with the execution of documents and determining the period for which the goods will be placed.

According to the legislation of Ukraine, a person must submit the following documents to the body of revenues and fees:

  • customs declaration;
  • commodity transport document for transportation and invoice (invoice);
  • another document that determines the value of the goods.

Also to submit an application for repeated movement across the customs border of Ukraine of these goods during the period of validity of the customs regime of temporary importation, if a person wishes to import the same goods several times under the same conditions.

Temporary admission of containers, pallets, packaging under the conditions and in accordance with the provisions of Annex B.3 to the Convention on Temporary Admission at the request of a person intending to use the customs regime of temporary admission and with the permission of the customs authority may be undertaken in writing. concerning further re-export of such goods without registration of MD or the book of A.T.A.

Customs declaration - exists in 2 types. If it is a paper carrier, it must be on all sheets of the personal number stamp of the official of the bodies of revenues and fees who has completed customs clearance. And if it is an electronic medium - it must have an electronic digital signature and a mark of completion of customs clearance.

Consignment note - a document confirming the operation of providing freight services. The correctness of the TTN is provided in the "Taxes and Accounting", 2014 on the Letter of the Ministry of Infrastructure from 11.03.2014. №24 55.25 / 10-14. It consists of the typical form №1-TE.

If desired (optional) the declarant may submit 2 electronic copies of images of goods - these copies must be certified by the signature and seal (if any).

To extend the period of temporary importation, the person must submit a new application, a new book ATA and documents confirming the circumstances of the extension. Information on the extension is entered into the UAIS.

Therefore, the person who arrived at the checkpoint should already know about all the features of filling, requirements for documentation and stages of its registration. Of course, you can understand all the complexity of the customs clearance in transit. This is due to the fact that in this mode no customs duties are paid.

If you have difficulties at customs during customs clearance "transit", JSB "Prikhodko and Partners" will help in this matter.

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