Obtaining a licence to carry out customs broker activity in Ukraine is governed by the following orders:
STATE COMMITTEE OF UKRAINE FOR REGULATORY POLICY AND ENTREPRENEURSHIP
STATE CUSTOMS SERVICE OF UKRAINE
ORDER
of 13 May 2009 No. 89/445
On approval of the Licensing Conditions for carrying out the intermediary activity of a customs broker
Registered
at the Ministry of Justice of Ukraine
on 29 May 2009 under No. 469/16485
In accordance with the Law of Ukraine "On the licensing of certain types of economic activity", clauses 8.1–8.7 of the Standard Rules of Chapter 8 "Relationship between the customs service and third parties" of the General Annex to the International Convention on the Simplification and Harmonisation of Customs Procedures of 18 May 1973, to which Ukraine acceded under the Law of Ukraine "On the accession of Ukraine to the Protocol of Amendment to the International Convention on the Simplification and Harmonisation of Customs Procedures", Articles 176–181 of the Customs Code of Ukraine and the Resolution of the Cabinet of Ministers of Ukraine of 14 November 2000 No. 1698 "On approval of the list of licensing authorities", we order:
To approve the Licensing Conditions for carrying out the intermediary activity of a customs broker, which are attached. The Licensing Department of the State Committee for Entrepreneurship (A. B. Ivanchenko) and the Department for the Organisation of Customs Control of the State Customs Service (A. I. Serbailo) are to ensure the submission of this order for state registration to the Ministry of Justice of Ukraine. It is established that this order comes into force 10 days after its official publication. The press service of the State Customs Service (S. D. Sudak) is to ensure the publication of this order in the established manner. Regional customs offices and customs offices are to inform the interested business entities of the need to bring their activity into line with the requirements of this order within three months of the date it comes into force. Control over the implementation of the order is assigned to the Deputy Chairman of the State Committee of Ukraine for Regulatory Policy and Entrepreneurship, S. I. Tretyakov, and the Deputy Chairman of the State Customs Service of Ukraine, A. A. Fedorov.
Chairman of the State Committee of Ukraine for Regulatory Policy and Entrepreneurship, O. V. Kuzhel
Chairman of the State Customs Service of Ukraine, A. V. Makarenko
AGREED:
First Deputy Minister of Finance of Ukraine, I. I. Umansky
Acting Chairman of the Antimonopoly Committee of Ukraine, O. Melnychenko
APPROVED
by the order of the State Committee of Ukraine for Regulatory Policy and Entrepreneurship and the State Customs Service of Ukraine
of 13 May 2009 No. 89/445
Registered
at the Ministry of Justice of Ukraine
on 29 May 2009 under No. 469/16485
LICENSING CONDITIONS
for carrying out the intermediary activity of a customs broker
I. General provisions
These Licensing Conditions are developed in accordance with the Law of Ukraine "On the licensing of certain types of economic activity" (hereinafter — the Law), the International Convention on the Simplification and Harmonisation of Customs Procedures of 18 May 1973, to which Ukraine acceded under the Law of Ukraine of 5 October 2006 No. 227-V (hereinafter — the Kyoto Convention), and Articles 176–181 of the Customs Code of Ukraine (hereinafter — the Code). The terms in these Licensing Conditions are used in the following meaning: a representative of a customs broker is an individual who is in an employment relationship with a customs broker and directly carries out, in the interests of the person represented by the customs broker, the actions related to presenting goods and means of transport to the customs authority, as well as the documents necessary for their customs control and customs clearance, who meets the qualification requirements established in clause 10 of Chapter II of these Licensing Conditions. Other terms are used in the meanings defined by the Kyoto Convention, the Code and the Law. The Licensing Conditions establish the organisational and qualification requirements for carrying out the intermediary activity of a customs broker. Compliance with these Licensing Conditions is mandatory when a business entity carries out the intermediary activity of a customs broker.
II. Organisational and qualification requirements for carrying out the intermediary activity of customs brokers
When declaring goods and means of transport to the customs authorities, a customs broker and their representative have the same rights to present these goods and means of transport to the customs authorities as the person who authorises them to represent their interests in relations with the customs authorities. A customs broker and their representative have the right to require from the person represented by the customs broker the provision of documents, information and other data concerning the person and/or the goods and means of transport declared by them, only to the extent necessary to carry out the declaration of goods in accordance with the requirements of the Code. A customs broker is obliged to have a contract of insurance of their own activity for a sum of not less than 2,000 non-taxable minimum incomes of citizens, in accordance with clause 34 of the List of documents attached to the application for the issue of a licence for a particular type of economic activity, approved by the Resolution of the Cabinet of Ministers of Ukraine of 4 July 2001 No. 756. A customs broker is obliged to ensure that their representative fulfils the following requirements: at the request of the customs authority, to present the goods, means of transport and all the necessary documents for customs control and customs clearance and to be present during them; to inform in writing the person who handed over to them the goods and means of transport for presentation to the customs authority of any detected damage to the containers and packaging, as well as of any discrepancy between these goods and means of transport and the information about them indicated in the commercial, transport and other accompanying documents. A customs broker or a representative of a customs broker exercises powers to the extent established by the instruction of the person they represent, to carry out any operations related to presenting goods, means of transport and the documents for them to the customs authority for customs clearance. To carry out the declaration of goods and means of transport, a customs broker must: conclude a written mandate agreement on the provision of services for declaring goods and means of transport with the person whose interests they represent in relations with the customs authority; have on their staff a representative of a customs broker or conclude an appropriate employment contract with such a representative. An individual entrepreneur may simultaneously be a customs broker and a representative of a customs broker and carry out the declaration of goods and means of transport, provided a written mandate agreement on the provision of services for declaring goods and means of transport is concluded with the person whose interests they represent in relations with the customs authority. When declaring goods and means of transport to the customs authorities, a customs broker and their representative must comply with the requirements of the Kyoto Convention, the Code, the Law and other regulatory acts on customs matters. A customs broker is not admitted by the licensing authority to participate in customs procedures in the event of the entry into legal force of a court verdict on bringing the officials of the customs broker (officials of enterprises are defined by clause 30 of Article 1 of the Customs Code of Ukraine) and/or the representatives of the customs broker to criminal liability and the application to them of a punishment in the form of deprivation of the right to engage in a particular activity. If the customs authorities detect an administrative offence, the customs authorities may complete the customs procedures with the goods and means of transport moved across the customs border of Ukraine, provided that the goods are not subject to confiscation and will not be needed later as material evidence. The customs broker is notified in writing of the decision taken by the licensing authority within five working days of the date such a decision is taken. A representative of a customs broker must meet the following qualification requirements: to have or be obtaining a higher education, or to have an incomplete higher education or a basic higher education; to possess special knowledge, skills and abilities in the field of customs matters.
A representative of a customs broker may acquire special knowledge, skills and abilities in the field of customs matters at educational institutions (by full-time, distance or other forms of study) or through self-training.
A representative of a customs broker confirms their compliance with the specified qualification requirements by passing an exam at regional customs offices and customs offices. Subsequently, a representative of a customs broker must confirm their level of special knowledge, skills and abilities in the field of customs matters once every 5 years.
The procedure for taking the exam is determined by the State Customs Service of Ukraine in agreement with the State Committee of Ukraine for Regulatory Policy and Entrepreneurship. A customs broker must keep the completed copies of the cargo customs declarations belonging to them (the sheets of the sets of forms MD-2 and MD-3 and their corresponding annexes and specifications) for 3 years from the date of their completion.
Director of the Licensing Department, A. B. Ivanchenko
Director of the Department for the Organisation of Customs Control, A. I. Serbailo
