LAW OF UKRAINE

of November 8, 2018 No. 2611-VIII

About introduction of amendments to the Tax Code of Ukraine concerning the taxation the excise tax of automobile vehicles

The Verkhovna Rada of Ukraine decides:

I. Bring in the Tax code of Ukraine (Sheets of the Verkhovna Rada of Ukraine, 2011, Art. No. No. 13-17, 112) the following changes:

1. In the subitem of 14.1.124-1punkt the word "ground" to replace 14.1 Articles 14 with the word "day".

2. In subitem 70.16.2 of Item 70.16 of Article 70 of the word "law-enforcement bodies" shall be replaced with words "the bodies performing state registration of vehicles".

3. To add Item 213.3 of Article 213 with subitem 213.3.14 of such content:

"213.3.14. import to customs area of Ukraine and realization on customs area of Ukraine of bodies of cars, on condition of further production from them of the cars specified in goods item 8703 according to UKT foreign trade activities".

4. To state subitem 215.3.5-1 of Item 215.3 of Article 215 in the following edition:

"215.3.5-1. Cars the automobile and other motor vehicles intended mainly for transportation of people, corresponding to goods item 8703 according to UKT foreign trade activities (except the motor vehicles specified in goods item 8702 according to UKT foreign trade activities), including passenger-and-freight vans, racing cars, including cars which in the procedure established by the legislation are provided in the bodies performing state registration of vehicles for registration or re-registration in connection with change of model of the vehicle which before re-equipment when importing answered goods item 8704 according to UKT foreign trade activities, and after re-equipment corresponds to goods item 8703 according to UKT foreign trade activities:

the tax rate (Rate) for the corresponding vehicle is determined by formula:

where base rate - tax rate in euro for 1 piece of the vehicle:

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