Accreditation at customs

Accreditation at customs means registration of a person in accordance with the Order of the Ministry of Finance of Ukraine No. 634 dated 30.05.2012 "On Establishing the Procedure for Accounting of Persons Conducting Transactions with Goods" (hereinafter - the Procedure).

Pursuant to Article 455(7) of the Customs Code of Ukraine, "the central executive body responsible for the formation and implementation of the state tax and customs policy shall maintain a centralized record of persons engaged in transactions with goods".

In pursuance of this provision of the CCU, the Ministry of Finance issued Order No. 634 dated 30.05.2012 "On Establishing the Procedure for Registration of Persons Conducting Transactions with Goods" (the "Procedure").

According to the Procedure, the following documents are required for registration

• two copies of the registration card;
• an electronic copy of the registration card;
• originals and duly certified copies of the following documents depending on the applicant's category.

Legal entities must provide:

• an extract from the constituent documents confirming the right to conduct foreign economic activity (a copy of the extract must be certified by the seal of the legal entity);
• a certificate from the state statistics authorities on the person's entry into the Unified State Register of Enterprises and Organizations of Ukraine (a copy of the certificate must be certified by the person's seal).

In addition, individual entrepreneurs must provide

• a copy of the taxpayer registration certificate.

Representative offices of foreign business entities must additionally provide:

• a certificate of registration of a representative office of a foreign business entity in Ukraine, which is subject to the Law of Ukraine "On Foreign Economic Activity", issued by the central executive body for economic policy (a copy of the certificate must be notarized or certified by the state body that carried out the registration);
• a certificate from the state statistics authorities on the representative office's entry into the Unified State Register of Enterprises and Organizations of Ukraine (a copy of the certificate must be certified by the representative office's seal).

Upon receipt of the application and the package of documents, the customs official returns one copy of the registration card to the applicant.

Service result:

• Registration card of the person performing the transaction with goods

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