The essence of the resolution is to change the procedure for collecting fees for performing customs formalities outside the location of customs authorities or outside working hours. The document clarifies the grounds for collecting such fees and establishes two separate cases of collection.
Structurally, the resolution amends paragraph 2 of the CMU Resolution No. 93 from 2003, replacing one paragraph with two new ones. The changes are synchronized with the implementation of the EU Customs Code provisions into Ukrainian legislation.
Key provisions:
1. The fee is collected based on a written request from the declarant if customs formalities are performed outside the location of the customs authority or outside working hours.
2. If forms of customs control are determined by the risk management system, the basis for collecting the fee is an inspection (re-inspection) act signed by the declarant’s representative and a customs officer.
3. The procedure for collecting the fee is determined by the Ministry of Finance.
The resolution takes effect simultaneously with the corresponding amendments to the Customs Code of Ukraine, but not earlier than its official publication.
