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1. **Essence of the Law:**
This order introduces changes to the existing procedure for accounting and transferring customs and other payments to the state budget, which are paid during customs clearance. The changes concern the clarification of terms, procedures for accounting advance payments, funds from the sale of goods, and the use of electronic payment means.
2. **Structure and main provisions:**
The order consists of amendments to the Procedure for accounting and transferring customs and other payments to the state budget, approved by the order of the Ministry of Finance of Ukraine dated 01.11.2017 No. 898. Changes are made to various sections of the Procedure, in particular:
* Section I: Clarification of the terms “advance payments (prepayment)”, “funds from the sale of goods”.
* Section II: Changes regarding deposit accounts to which advance payments and funds from the sale of goods are credited.
* Section III: Detailing the procedures for payment, accounting of advance payments, customs payments and cash deposit.
* Section IV: Clarification of the procedure for returning advance payments and funds from the sale of goods.
* Sections V, VI: Technical corrections regarding terminology and procedures.
Compared to the previous version, the changes are aimed at bringing the Procedure in line with the Customs Code of Ukraine and other legislative acts, as well as improving the procedures for accounting and transferring customs payments.
3. **Key provisions for use:**
* **Advance payments:** It is clarified that advance payments can be made/transferred by both enterprises and citizens, in particular, for customs clearance of goods moved in international postal and express items.
* **Funds from the sale of goods:** The procedure for accounting funds from the sale of perishable goods or goods with a limited shelf life, confiscated goods, goods abandoned in favor of the state, etc. is established.
* **Electronic payments:** Making/transferring funds through software and hardware complexes of self-service of authorized banks and using electronic payment means is allowed.
* **Completion of customs clearance:** The basis for completing customs clearance at checkpoints is cash documents of an authorized bank in paper or electronic form.
**** Since the act introduces changes to the procedure for accounting customs payments, this is important for anyone involved in foreign economic activity and customs clearance of goods.
