New rules of the game in the sphere of foreign trade of Ukraine: legal framework of replace the regulator and details of legal regulation of its activity
(A brief overview of current legislation - April 2013)

Author: Ksenia Anatolyevna Kuptsova,
The Director of the Customs & Corporate Lawyers Ukraine

On December 25, 2012 Decree of the President of Ukraine from 24.12.2012 № 726/2012 «On some measures to optimize the system of Central bodies of Executive power» has come into force.

In accordance with the Decree, the State customs service of Ukraine and the State tax service of Ukraine was reorganized and on their base formed by the Ministry of revenue of Ukraine.

The decree of the President of 18.03.2013 № 141/2013 has approved the regulation on the Ministry of revenues and duties of Ukraine. In accordance with the Regulations, the Ministry of revenues and duties of Ukraine is a legal successor of the State tax service of Ukraine and State customs service of Ukraine, which reorganized. Customs are territorial bodies of the Ministry of revenues and duties of Ukraine.

Ministry of revenues and duties of Ukraine is the main body in the system of central bodies of Executive power on issues of ensuring the formation of a unified state tax, state customs policy of administration of taxes and fees, customs duties and implementation of a unified state tax, state customs policy.

Ministry of revenues and duties of Ukraine in accordance with the tasks assigns to it:

• caring out the control over observance of the tax and customs legislation;
• deciding, in accordance with the Customs code of Ukraine, issues of implementation of compromise;
• organizing keeping customs statistics of the Ukrainian classification of goods of foreign economic activity;
• organizing and controlling the compliance of subjects of foreign economic activity and citizens of the established by the legislation order of transfer of commodities, means of transportation through the customs border of Ukraine;
• caring out the control over use of accordance with the law of tariff and non-tariff regulation of the movement of goods through the customs border of Ukraine, in particular after the completion of customs control and customs clearance;
• organizing the control over accuracy of estimation of customs cost of the goods in accordance with the law and accepted international practice, as well as the accuracy of determining the country of origin of goods moved across the customs border of Ukraine;
• ensuring the application of customs regimes, customs control and customs clearance of goods placed in relevant customs regimes;
• taking measures on protection of intellectual property rights in the process of foreign economic activity, prevent a transfer through the customs border of Ukraine of counterfeit goods;
• providing authority to providing customs authorities with financial guarantees of payment of customs payments;
• organizing and ensuring record keeping of persons who carry out operations with commodities being under the customs control;
• organizing research and expert activities in the tax and customs spheres;
• performing in cooperation with the customs authorities of other states measures to improve the procedure of crossing the state border of Ukraine of goods and vehicles, the customs control and customs clearance;
• introducing simplified customs procedures in accordance with the law and contributes to the creation of appropriate conditions to facilitate trade, transit facilitation, increased turnover and passengers through the customs border of Ukraine;
• analyzing and managing risk management with the aim of determining the form and volumes of the customs and tax control;
• organizing control over the delivery of the goods being under the customs control, customs authorities of destination;
• organizing enforcement and control procedures for the use of guarantees of security of payment of customs payments, interacts with the associations of forwarders, independent financial intermediaries, insurance companies and financial institutions;
• organizing for recovery of funds in case of default the secured financial guarantee of obligations of consideration of customs payments;
• providing consultations according to the Tax code and Customs code of Ukraine, law on the payment of a single fee.

However, the regulations issued by the State customs service of Ukraine continue to operate. Also, in connection with reorganization and reallocation of functions and powers of Central Executive authorities in the legislation could be changed. And they will. We are waiting for it.