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    **On the peculiarities of implementation of paragraph 9-41 of Section XXI “Final and Transitional Provisions” of the Customs Code of Ukraine and invalidation of some orders of the Ministry of Finance of Ukraine**

    Good afternoon! Here is an analysis of the provided order of the Ministry of Finance of Ukraine:

    1. **Essence of the Law:** The order defines the specifics of the activities of enterprises that have permits for customs brokerage activities, opening and operation of customs warehouses and temporary storage warehouses, issued before the entry into force of the Law of Ukraine No. 3926-IX. It also repeals some previous orders of the Ministry of Finance that regulated these issues.

    2. **Structure and Main Provisions:**
    * The order establishes that valid permits continue to be valid for 12 months from the date of entry into force of Law No. 3926-IX, but taking into account certain features.
    * It determines that the control over warehouse facilities is carried out according to the requirements that were in effect on the date of issue of permits, and customs control and clearance of goods – according to the requirements of the Customs Code of Ukraine.
    * Operations with goods are carried out in the volume that was in effect on the date of obtaining permits.
    * Permits are subject to cancellation after the enterprise receives a decision on authorization in accordance with the Customs Code of Ukraine.
    * The order repeals orders No. 613 of May 28, 2012, No. 835 of July 16, 2012 and No. 517 of September 27, 2021.

    3. **Key Provisions for Use:**
    * Enterprises that have valid permits should take into account the transition period of 12 months and the specifics of doing business during this period.
    * It is necessary to pay attention to the requirements for control over warehouse facilities and customs clearance of goods.
    * It is important to obtain a decision on authorization in a timely manner in order to continue operations after the end of the transition period.
    * This order concerns customs regulation, therefore it is important to take these changes into account in your activities.

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