
28/09/23
Resolution of the Cabinet of Ministers of Ukraine dated 22 September 2023 No 1014 amended Resolution of the Cabinet of Ministers of Ukraine dated 27 September 2022 No 1092 "Certain issues related to enforcement of the provisions of the Customs Code of Ukraine for granting authorisations"
In the Government's view, new amendments to the CMU Resolution dated 27 September 2022 No 1092 (hereinafter the "Resolution”) will enable to improve the existing provisions of the documents for granting authorisations and to optimize the compliance assessment (re-assessment) process undertaken by customs authorities using the Algorithm for assessing the entity's compliance with the criteria and/or conditions of granting authorisations.
The Resolution introduces amendments into:
Among other things, amendments were made into the procedure for customs authorities’ assessment (re-assessment) of the entity's compliance with the criteria and/or conditions of granting authorisations, as well as for customs authorities’ planning and monitoring of the entity's compliance with the criteria and/or conditions of granting authorisations – in terms of assessing the entity’s solvency (financial stability) and liquidity ratios, namely:
in the event of non-compliance with the required minimum levels of the entity’s solvency (financial stability) and liquidity ratios calculated on the basis of the interim financial statements of the year in which the compliance assessment is performed and the annual financial statements for the prior three calendar years, the following can be considered going forward:
To ensure compliance with additional ratios, it is necessary to collect from 7 to 13 scores, subject to the type of authorisation, in each analysed period, in which non-compliance with the entity’s solvency (financial stability) and liquidity ratios is identified.
At the same time, these conditions are not applied to the AEO authorisation during the period of martial law imposed by the Decree of the President of Ukraine on Imposition of the Martial Law in Ukraine dated 24 February 2022 No 64/2022, as approved by the Law of Ukraine on Approval of the Decree of the President of Ukraine on Imposition of Martial Law in Ukraine dated 24 February 2022 No 2102-IX, and during one year after its termination or cancellation.
The Resolution amended the provision related to archiving of accounting records, documents and information on entity’s business operations. From now on, the requirement for the available archiving procedure is applied solely to retention of hard copies of the above documents.
Amendments also relate to the component of compliance with the criterion “appropriate accounting and commercial and transport documentation system”, specifically if an entity is not involved in foreign commodity transactions and/or accounts for goods according to its role or nature of business (e. g., a customs broker, a carrier), a requirement for goods breakdown by different customs status and indication of goods storage locations is canceled.