Electronic declaration in the customs affairs of Ukraine

 

Author: Konstantin Kurochkin
The Head of Bar association Customs & Corporate Lawyers (Moscow)

 

Currently electronic declaring of the goods received a wide circulation on the territory of Ukraine. So, for example, with the introduction of the new Customs code of Ukraine (hereinafter - CCU) in the region of the Kiev regional customs procedure of electronic declaration uses more than 3 thousand of entrepreneurs, i.e. more than 50% of enterprises engaged in foreign trade operations.

According to the transitional provisions of CCU, from 1 January 2017 Ukraine should go on 100% electronic declaration of goods.

General provisions on the procedure of electronic declaration.

In accordance with article 248 CCU customs clearance, in the case of electronic declaration begins with the moment when customs authorities get from the declarant or his authorized person of the electronic customs declaration or an electronic document, which according to the legislation replaces a customs declaration.

Electronic declaration with the use of electronic customs declaration, certified electronic digital signature, and other electronic documents or their details in cases prescribed by law.

The customs declaration and other documents written on paper and electronic documents have the same legal force.

In the customs service of Ukraine created an accredited key certification center, which freely provides to the customs authorities services in the sphere of electronic digital signature.

The format of customs declarations, submitted in the form of electronic documents based on international standards of electronic data interchange.

Regulation on customs declarations and forms of these declarations approved by the Cabinet of Ministers of Ukraine, and the procedure for filling such declarations and other documents used in customs clearance of goods, commercial vehicles, - the central executive body, responsible for developing and implementing the state policy in the sphere of finance.

In accordance with article 264 of CCU customs declaration shall be registered and accepted by the customs authority in the manner determined by the federal executive body, responsible for developing and implementing the state policy in the sphere of finance.

The customs declaration and other documents submitted to customs authorities in electronic form subject to the requirements CCU or on paper. Customs declaration on paper is accompanied by an electronic copy.

The customs authority in case of electronic declaration must provide to the declarant with the possibility of the customs body to message about the date and time of receiving the body of the electronic customs declaration or the document, which is in accordance with the legislation it replaces.

Information about the refusal in admission for registration of electronic customs declaration is directed to the declarant by electronic notification, verified by a digital signature of the official customs authorities.

Regulation on customs declarations approved by Cabinet of Ministers Resolution № 450 of 21.05.2012. In accordance with the Provision of the goods declared by submitting to the customs authorities:

• The customs declaration on the common administrative document;
• Or the customs Declaration M-16;
• Or written statements on the form according to Appendix 1;
• Or the customs declaration for written Declaration of goods transported through the customs border of Ukraine by individuals for personal, family or other needs not related to business activities;
• Or other document in accordance with the law may be used instead of the customs Declaration.

The electronic customs declaration consists of the fields of the electronic document, relevant customs declaration forms in paper form and shall be certified by the electronic digital signature of the person who made the declaration.

The format of the electronic copy of the customs declaration on paper, an electronic customs declaration, other electronic documents necessary for customs control and clearance, encoding, the forwarders are defined by the State customs service of Ukraine (hereinafter - the SCSU).

In accordance with the Regulations on customs declarations electronic customs declaration is executed when there entered into it by a customs officer, which ended the customs clearance with the help of automated system of customs registration of a mark on the completion of customs registration and the identity of such declaration by the digital signature of the official of customs authority, which ended the customs clearance. Registration electronic customs declaration with the help of automated customs clearance system turns into a visual form suitable for perception of its content man, in a format that makes it impossible to further amended, shall be certified by the electronic digital signature of officer of the customs body who has completed customs clearance, and sent to the declarant or the person authorized by them.

Changes in the information provided by the customs body of the electronic customs declaration is through its revocation.

The application of the declarant or a person authorized by him to revoke the electronic customs declaration is sent by the declarant to the customs authority in the composition of the certified digital signature electronic messages.

Recognition of customs Declaration is invalid officials of the customs authority by making appropriate entries and notes in the customs Declaration on paper and an electronic copy or e-customs Declaration.

Recognition of customs declaration is invalid officials of the customs authority by making appropriate entries and notes in the customs declaration on paper and an electronic copy or electronic customs Declaration.

During customs clearance of goods with the application of customs declarations on the form on the common administrative document the fact of execution of certain customs formalities is confirmed by paying the official of customs body, which has carried out this formality with the help of the automated system of customs registration of a corresponding mark in the electronic customs declaration or electronic copies of customs declarations filed on paper.

Automated customs clearance system is a part of Unified automated information system of customs authorities of Ukraine, functioning in accordance with the regulation approved by the Ministry of Finance.

Procedure for submission of the electronic customs declaration.

Procedure of completion of customs formalities in implementing customs clearance of goods using of the customs declaration on the form of the common administrative document approved by the Order of Ministry of Finance of Ukraine from 30.05.2012 № 631 (registered in the Ministry of justice of Ukraine on August 10, 2012 No. 1360/21672).

In accordance with the Procedure of electronic customs declaration and electronic documents it is forming by the declarant in accordance with the legislation of Ukraine. To confirm the electronic declaration and electronic documents by the declarant, as well as by officials of customs bodies when performing customs formalities apply reliable means of electronic digital signature (more detailed comments on the EDS below) with the use of enhanced public key certificate.

Electronic documents and declaration transmitted by means of information technologies within the electronic communication certified by EDS of the declarant, the electronic address defined for the transfer of electronic documents to customs authorities and receive feedback from the customs authorities, the electronic addresses defined by the State customs service of Ukraine for the receipt of such messages. Now uses the following addresses:

[email protected]

[email protected]

[email protected]

 

Verification of the electronic declaration and documents is carried out using an automated customs clearance system (ACCS) in the automatic mode, in the order of their submission. ACCS in automatic mode forwards the electronic declaration and documents to the appropriate customs division of customs body for obtaining official, who according to functional responsibilities is engaged in distribution of electronic declarations between the officials of the customs authority for customs formalities.

The completion of the customs formalities by electronic customs declaration, the declarant using ACCS receive information about:

• Receiving customs body of the electronic declaration in the structure of the electronic messages, certified EDS of the declarant;
• Result of Format-logical control of correctness of filling the graph of an electronic declaration;
• Listing of the electronic customs declaration in a unified automated information system of customs bodies of Ukraine (UAIS);
• The registration number assigned to the electronic declaration;
• Adoption of electronic declaration by the customs authority for clearance;
• Refusal in acceptance of the electronic declaration for clearance;
• The need to provide additional documents;
• Necessity of presentation of goods, commercial means of transport for customs inspection;
• Refusal in customs clearance of goods declared by electronic declaration;
• Completion of the customs clearance of goods on the electronic declaration.

Registrated electronic customs declaration, in which it carried out a release of the goods in the declared customs regime turns into a visual form suitable for perception of its content person, in the format *. Xps, certified EDS of executive of the customs body who has completed customs clearance, and sent to the declarant. In other cases, registrated electronic declaration certified EDS of executive of the customs body who has completed customs clearance, and sent to the declarant in a different format, established in accordance with paragraph 13 of the Regulations on customs declaration, approved by the Cabinet of Ministers of Ukraine from may 21, 2012 N 450.

Persons who may submit electronic customs declaration.

Normative-legal acts on customs issues, in particular, the Customs code of Ukraine, the Regulations on customs declaration, approved by the Cabinet of Ministers of Ukraine from 21.05.2012 № 450, do not have restrictions regarding the provision to the customs body of the electronic customs declaration.

Declaration of goods with the submission to the customs authority of the electronic customs declaration is available to all companies that are registered in the customs authorities and officials are that have of electronic digital signature.

The procedure for registration of persons engaged in transactions with the goods, and the Procedure of filling the graph card for accounting the person performing operations with the goods, approved by the order of Ministry of Finance of Ukraine from 30.05.2012 № 634, registered in the Ministry of justice of Ukraine 16.08.2012 № 1381/21693 «On establishing the order of registration of the persons involved in transactions with goods».

As already noted, the Order of execution of customs formalities when customs clearance of goods with the use of the customs declaration on the form of the common administrative document approved by the order of Ministry of Finance of Ukraine from 30.05.2012 № 631, registered in the Ministry of justice of Ukraine 10.08.2012 № 1360/21672.

List of departmental information classifiers on customs issues, which are used in the process of registration of customs declarations and the procedure for their maintenance, is defined by the order of the Ministry of Finance of Ukraine of 29.05.2012 № 623, registered in the Ministry of justice of Ukraine 18.06.2012 № 988/21300.

Departmental classifiers information on customs issues, which are used in the process of registration of customs declarations approved by the Ministry of Finance of Ukraine from 20.09.2012 № 1011.

Electronic document circulation and electronic digital signature.

The issues of electronic documents are regulated by the Law VRU no. 851-IV dated 22.05.2003 «On electronic documents and electronic document circulation». An electronic document is the document, which is fixed in the form of electronic data, including compulsory requisites of the document.

Electronic signature is mandatory requisite of an electronic document used for identification of the author and/or the signer of an electronic document other subjects of electronic documents circulation. The imposition of an electronic signature is finished the creation of an electronic document.

Legal force of electronic document may not be rejected only because it has electronic form. The validity of an electronic document as evidence cannot be denied solely on the basis that it has electronic form.

The legal status of electronic digital signature is regulated by the Law of the VRU № 852-IV dated 22.05.2003 «On electronic digital signature». Under the electronic digital signature is understood as a form of electronic signature, obtained as a result of cryptographic transformation of a set of electronic data, which is added to this set or logically with him together and makes it possible to confirm its integrity and identify the subscriber. Electronic digital signature is applied using the private key and verified using the public key. Private key - parameter of cryptographic algorithm of electronic digital signature (only accessible signer, public key - parameter of cryptographic algorithm of electronic digital signature, available to the subjects of relations in the sphere of use of electronic digital signature.

Electronic digital signature on the legal status equivalent to a handwritten signature (stamp) in case, if:

• Electronic digital signature is confirmed by using enhanced key certificate (certificate of the key corresponding to the requirements of the law, issued by an accredited key certification center, the certification centre by the central certifying authority) using the secure tools of a digital signature;
• During a test used reinforced key certificate, as applicable on the date of imposition of the electronic digital signature;
• A private key corresponds to the public key of the signer, specified in the certificate.

The center for certification of keys can be legal entities regardless of their form of ownership or natural person who is the subject of business activity, which provides services of electronic digital signature and showed them your public key in the central certifying body or the certification centre in compliance with the law.

The accreditation procedures and requirements which must be met by accredited key certification center, is established by the Resolution of the Cabinet of Ministers of Ukraine of 13.07.2004 № 903.

As follows from the open sources of the information, today guaranteed to be supported key issued by CJSC «Public key infrastructure» (www.ivk.org.ua).

Requirements to the software by electronic Declaration

Order of the SCSU from 01.03.2013 № 61 according to paragraph 13 of the Regulations on customs declaration, approved by the Cabinet of Ministers of Ukraine from 21.05.2012 N 450 (with amendments), and to the standardization of electronic exchange of information on the provision of financial guarantees to customs authorities approved electronic messages formats specification. Including electronic messages formats specification of the automated customs clearance system software-information complex "the Inspector - 2006" for electronic declaration at the level of the declarant and the customs authorities.

According to the specifications of the electronic message used for electronic declaration, are transmitted in the form of files of packages that are archives zip format and have the extension imfx.

The archive should contain the following files:

• The envelope that has a fixed name envelope.xml;
• The message header (set of documents);
• Electronic documents (hereinafter - ED);
• External signature (when using an external signature).

These files are generated in xml format encoded 1251 or Unicode. The envelope size format of the header of a message are given in the application to the specifications. The header of the message is signed by electronic digital signature (hereinafter - EDS).

Format ED determined by the type of document. Formats of confirmation of receipt of email messages about the treatment of ED, Protocol format-logical control of ED are given in the applications to the specifications. Each ED is signed by electronic digital signature. It is available both internal and external EDS.

Register of producers and distributors of software

Order of the Ministry of education and science of Ukraine № 332 from 22.03.2012 approved the regulation on the Register of producers and distributors of software. Registry established pursuant to order of Cabinet of Ministers of Ukraine from may, 15, 2002 № 247-R which approved the concept of software legalization and combating of its use in Ukraine.

The entry of information about applicants in the Register takes place on a voluntary basis on the basis of submitted application for entry of data in the Register in the prescribed form. Attached to the application.