To the attention of the excise tax payers!Chapter: News

Regarding filling in requisites of customs declaration in excise invoices during import of excisable goods to the customs territory of Ukraine in connection with approval of Order of the Ministry of Finance of Ukraine № 296 as of 23.09.2022 "On amendments to Procedure for filling in customs declarations on the form of a single administrative document", registered in the Ministry of Justice of Ukraine on 11.10.2022 under № 1207/38543.

Paragraph 232.1 Article 232 of the Tax Code of Ukraine stipulates that the fuel volumes received under cargo customs declarations are automatically entered into Electronic administration system of fuel and ethyl alcohol automatically on the basis of duly executed customs declarations in terms of taxpayers and fuel taxation conditions for by each commodity subcategory code according to Ukrainian classification of the FEA products.

Mandatory requisite of the electronic invoice, which is transferred by the State Customs Service of Ukraine to the State Tax Service of Ukraine and registered in the Electronic administration system of fuel and ethyl alcohol is the customs declaration number, which is currently formed according to the Order of the Ministry of Finance of Ukraine № 651 as of 30.05.2012 "On approval of Procedure for filling in customs declarations on the form of a single administrative document", registered in the Ministry of Justice of Ukraine on 14.08.2012 under № 1372/21684 (hereinafter – Order № 651).

Order specifies that in the first line of Column A "Customs authority of departure/export/destination" the customs declaration registration number is inserted according to the scheme:

ММММММММ/РРРР/НННННН,

where MMMMMMMM is the code according to the Classifier of customs authorities of the customs clearance division of the customs authority to which customs declaration is submitted;

РРРР – four digits of the current year;

НННННН – serial number of customs declaration in the accounting journal of customs declarations in ascending order during the current year, starting with 1.

Indicated number of customs declarations is entered in the "Customs declaration requisites" section filling in and registering in the Unified register of excise invoices under operation code "4" for compilation in one copy by the excise tax payer during distribution between mobile excise warehouses used during the import of petroleum products or excise warehouses, which are licensed customs warehouses where customs clearance is carried out.

According to Part 6 of Article 257 of the Customs Code of Ukraine, the Law of Ukraine "On the accession of Ukraine to the Convention on the simplification of formalities in trade of goods", the Ministry of Finance of Ukraine approved Order № 296 as of 23.09.2022 "On amendments to Procedure for filling in customs declarations on the form of a single administrative document", registered in the Ministry of Justice of Ukraine on 11.10.2022 under № 1207/38543 (hereinafter – Order № 296).

Order makes changes to the above-mentioned Column A, namely, the automated customs clearance system or an official of the customs clearance unit of the customs authority to which customs declaration is submitted affixes 18-digit registration number of the customs declaration, which is formed according to the following scheme:

"PPUAММММММНННННННК", where

"PP" – the last 2 digits of the year in which customs declaration was accepted;

"UAММММММ" – code according to the Classifier of customs authorities of the customs clearance unit, which accepted customs declaration;

"ННННННН" – 7-digit digital (alphanumeric) component of customs declaration registration number.

"K" – control symbol.

To date, before making appropriate changes to the forms of documents and procedures for filling them in, in particular, excise invoice, the customs declaration number is indicated according to Order № 296, taking into account the following requirements:

- "UAMMMMMM" in the "customs authority code" column, number is added according to the Classifier of customs authorities of the customs clearance division, which accepted customs declaration;

- in the "year" column, four digits of the year in which customs declaration was accepted according to the value of "20PP" of customs declaration;

- to the column "customs declaration number" 6 first characters of the 7-digit digital (alphanumeric) component of the customs declaration registration number "ННННННН".