Document from EA Legislation database © 2025-2026 EA Legislation LLC

The document ceased to be valid according to the Resolution of the Cabinet of Ministers of Ukraine of December 27, 2010 No. 1236

RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of April 2, 1998 No. 417

About approval of the Procedure for entering of the value added tax into the budget during import (transfer) of goods to customs area of Ukraine

(as amended of the Resolution KM N1648 of 13.12.2001)

According to Item 10.2 of the Law of Ukraine "About the value added tax" the Cabinet of Ministers of Ukraine decides:

1. Approve the Procedure for entering of the value added tax into the budget during import (transfer) of goods to customs area of Ukraine it (is applied).

2. Declare invalid the resolution of the Cabinet of Ministers of Ukraine of January 27, 1997 N 66 "About approval of the Procedure for tax collection on value added and the excise duty in case of commodity importation on customs area of Ukraine" regarding establishment of procedure for tax collection on value added.

3. This resolution becomes effective in 10 days from the date of its publication in the Uryadovy of Hens newspaper єр".

 

Prime Minister of Ukraine V. PUSTOVOYTENKO

No. 417 is approved by the resolution of the Cabinet of Ministers of Ukraine of April 2, 1998

Procedure for entering of the value added tax into the budget during import (transfer) of goods to customs area of Ukraine

1. The value added tax during import (transfer) of goods to customs area of Ukraine is paid by his payers according to the Law of Ukraine "About the value added tax" at the rates which are effective on the date of execution of the cargo customs declaration, at the same time with customs duty payment and customs fees (to or on the date of submission of the cargo declaration for customs clearance).

free document

Full text available after Login.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

Effectively work with search system

Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system

Get help

If you cannot find the required document, or you do not know where to begin, go to Help section.

In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.

You also may open the section Frequently asked questions. This section provides answers to questions set by users.