[:uk]On the Approval of Amendments to Certain Regulatory Legal Acts of the Ministry of Finance of Ukraine[:]

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Analysis of the Order of the Ministry of Finance of Ukraine No. 422 dated 02.09.2024

The Order of the Ministry of Finance of Ukraine No. 422 dated September 2, 2024, aims to approve amendments to a number of regulatory legal acts of the Ministry of Finance of Ukraine. These amendments are made to align the regulatory legal acts with the requirements of current legislation regarding electronic identification and electronic trust services. In particular, the changes concern the implementation of qualified and advanced electronic signatures in various procedures and documents.

Main Provisions of the Order

1. Approval of amendments to regulatory legal acts.
   The order approves amendments to several regulatory legal acts of the Ministry of Finance of Ukraine, particularly concerning the updating of terminology and the introduction of requirements regarding electronic identification and electronic trust services.
2. Ensuring state registration and publication.
   The Department of Customs Policy is obliged to submit the order for state registration to the Ministry of Justice of Ukraine and to carry out its publication.
3. Entry into force.
   The order enters into force on the day of its official publication.
4. Control over the implementation of the order.
   Control over the implementation of the order is entrusted to the Deputy Minister of Finance of Ukraine for European Integration, Dragan Chuk Yu.O., and the Head of the State Customs Service of Ukraine.

Detailed Amendments to Regulatory Legal Acts

1. Regulations on Temporary Storage Facilities (Order No. 613 dated 28.05.2012).
   • In Section III, the terms “qualified or advanced electronic signature” and “electronic signature” have been added.
   • The term “On Electronic Trust Services” has been changed to “On Electronic Identification and Electronic Trust Services.”
   • The phrase “digital electronic signature” has been replaced with “qualified or advanced electronic signature based on a qualified electronic signature certificate.”
2. Procedure for the Operation of Customs Authority Facilities (Order No. 627 dated 30.05.2012).
   • The term “certified electronic digital signature” has been replaced with “with an applied qualified electronic signature.”
3. Procedure for Carrying Out Customs Formalities Using the Customs Declaration (Order No. 631 dated 30.05.2012).
   • The fourteenth paragraph has been removed, and the numbering of paragraphs has been changed.
   • The meanings of the terms “electronic signature,” “qualified electronic signature,” and others have been clarified in accordance with the Law of Ukraine “On Electronic Identification and Electronic Trust Services.”
   • Details regarding the application of electronic signatures and seals have been added in accordance with current legislation.
4. Procedure for Registering Intellectual Property Rights in the Customs Register (Order No. 648 dated 30.05.2012).
   • Replacement of terms related to electronic signatures to ensure compliance with new electronic identification requirements.
5. Procedure for Carrying Out Customs Formalities According to the Customs Regime (Order No. 657 dated 31.05.2012).
   • Terms regarding electronic communication systems and the application of electronic signatures have been clarified.
   • Procedures for the application of qualified or advanced electronic signatures by the Declarant and officials of customs authorities have been detailed.
6. Procedure for Granting “Customs Warehouse” Status (Order No. 835 dated 16.07.2012).
   • A requirement for the application of a qualified or advanced electronic signature when submitting applications in electronic form has been established.
7. Procedure for the Return of Advance Payments and Erroneously Paid Customs Fees (Order No. 643 dated 18.07.2017).
   • Terms regarding electronic identification and information and communication systems have been changed.
   • Procedures regarding the application of electronic signatures in the relevant sections have been clarified.
8. Procedure for Implementing Measures to Protect Intellectual Property Rights (Order No. 281 dated 09.06.2020).
   • Terms have been replaced with “information and communication” and “electronic identification and electronic trust services.”
9. Procedure for Submitting and Reviewing Applications for Customs Brokerage Activities (Order No. 517 dated 27.09.2021).
   • Terms and requirements concerning the application of qualified or advanced electronic signatures on applications have been clarified.
10. Procedure for Documenting the Results of Customs Authorities’ Documentary Inspections (Order No. 658 dated 10.12.2021).
    • Terms have been replaced with “information and communication,” and requirements regarding the application of qualified or advanced electronic signatures have been clarified.
11. Procedure for the Adoption and Publication of Decisions Regarding Binding Information (Order No. 455 dated 23.12.2022).
    • Changes relate to the protection of information, electronic identification, and electronic trust services.
12. Procedure for Customs Control and Clearance of Goods in International Postal and Express Shipments (Order No. 6 dated 04.01.2023).
    • Terms and requirements regarding the protection of information, electronic identification, and electronic trust services have been clarified.
    • Requirements for the application of qualified electronic signatures by officials have been established.
13. Procedure for Determining and Equipping Central (Regional) Sorting Stations (Order No. 6 dated 04.01.2023).
    • Requirements regarding electronic identification and the protection of information have been clarified.
    • Automatic registration of applications and documents with an applied electronic signature or seal has been established.
14. Procedure for Completing the Customs Declaration M-16 (Order No. 6 dated 04.01.2023).
    • A requirement for the application of a qualified or advanced electronic signature or seal on the declared statement has been established.
15. Procedure for Completing Registers of International Postal and Express Shipments (Order No. 6 dated 04.01.2023).
    • Terms have been replaced and requirements regarding the application of qualified electronic signatures on changes in the register have been established.

Conclusion

The amendments made indicate an important step towards the digitization of customs procedures and an increase in the level of electronic security in the activities of the Ministry of Finance of Ukraine. The implementation of qualified and advanced electronic signatures ensures a higher level of trust in electronic documents and contributes to more effective interaction between state authorities and participants in economic relations.[:]