It is registered
in the Ministry of Justice of Ukraine
January 31, 2006.
for No. 81/11955
of January 12, 2006 No. 5
About approval of the Procedure for collection of duty, value added tax and excise tax in case of customs clearance of goods and vehicles which move citizens through customs border of Ukraine
According to Articles 250-254 of the Customs code of Ukraine and the Law of Ukraine of 13.09.2001 of N2681-III "About Procedure for Import (Peresylaniye) to Ukraine, Customs Clearance and the Taxation of Personal Belongings, Goods and Vehicles Which Are Imported (Are Sent) by Citizens on Customs Area of Ukraine" I ORDER:
1. Approve the Procedure for collection of duty, the value added tax and the excise tax in case of customs clearance of goods and vehicles which move citizens through customs border of Ukraine.
2. (Dzhigalov S. O.) to provide to department of customs payments provision of this order on state registration in the Ministry of Justice of Ukraine.
3. Consider invalid the order of State Customs Service of Ukraine of 27.03.2000 N164 "About Approval of the Procedure for Charge of Customs Fees, Duties, the Value Added Tax and the Excise Duty in case of Customs Clearance of Goods, Vehicles and Spare Parts and Belong to Them Which Move through Customs Border of Ukraine to Citizens" (with changes and amendments) registered in the Ministry of Justice of Ukraine 13.04.2000 for N227/4448.
4. Repeal the order of State Customs Service of Ukraine of 22.11.2001 N 764 "About approval of the Temporary procedure for charge and collection of duty, value added tax, excise and customs fees on goods, vehicles and separate number nodes to them which are imported (are sent) by citizens on customs area of Ukraine".
5. To impose control over the implementation of the order on the vice-chairman of Service Sheyko O. P.
Chairman State
Customs Service of Ukraine O. B. Egorov
No. 5 is approved by the Order of the State Customs Service of Ukraine on January 12, 2006
1.1. This Procedure determines the procedure of collection of taxes and charges (obligatory payments) in case of customs clearance of goods and vehicles, and number nodes to them which move through customs border of Ukraine in the accompanied and unaccompanied baggage, cargo, international express and mailings and belong to citizens.
1.2. In this Procedure the terms "movement of goods through customs border in the international mailings", "movement of goods through customs border of Ukraine in the international express departures", "movement of goods through customs border of Ukraine in cargo departures", "movement of goods through customs border of Ukraine in the accompanied baggage", "movement of goods through customs border of Ukraine in unaccompanied baggage" are used in the values determined by the Customs code of Ukraine. Other terms are used in the values determined by the Law of Ukraine "About procedure for import (transfer) to Ukraine, customs clearance and the taxation of personal belongings, goods and vehicles which are imported (are sent) by citizens on customs area of Ukraine".
1.3. The customs clearance of goods and vehicles which move citizens in the accompanied, unaccompanied baggage arrive to the address of citizens in cargo, international, express and mailings and are subject to the taxation, can be complete in full only after tax payment and charges (obligatory payments) according to the legislation of Ukraine.
1.4. Taxes and fees (obligatory payments) and payment for customs clearance of goods and vehicles out of the location of customs authorities or out of the working hours established for customs authorities are charged by customs authorities at the rates operating on the date of submission of the customs declaration and paid by citizens in currency of Ukraine.
In case of determination of the amount of taxes and fees (obligatory payments) and payments for customs clearance of goods and vehicles out of the location of customs authorities or out of the working hours established are applied to customs authorities which are charged on fixed rates the official rates of foreign currencies which are determined by the National Bank of Ukraine on the date of submission of the customs declaration.
1.5. Collection of the value added tax when importing by citizens of goods and vehicles to customs area of Ukraine is performed according to requirements of the Tax code of Ukraine.
1.6. Collection of the excise duty when importing by citizens of goods and vehicles to customs area of Ukraine is performed according to requirements of the Tax code of Ukraine.
1.7. Collection of taxes and charges (obligatory payments) and payment for customs clearance of goods and vehicles out of the location of customs authorities or out of the working hours established for customs authorities in case of customs clearance of goods and vehicles which move through customs border of Ukraine citizens in the accompanied baggage unaccompanied baggages also arrive to the address of citizens in cargo departure, is performed using:
the unified customs receipt MD-1 in the form determined by appendices 1-3 Procedures for application of the unified customs receipt MD-1 (further - the customs receipt MD-1), N 1, approved by the order of State Customs Service of 04.01.2005 registered in the Ministry of Justice of Ukraine 20.01.2005 for N 66/10346;
or the cargo customs declaration which form is determined by appendix 1 to the Regulations on the cargo customs declaration approved by the resolution of the Cabinet of Ministers of Ukraine of 09.06.97 of N574 (further - GTD).
Collection of taxes and charges (obligatory payments) in case of customs clearance of goods and vehicles which move in the international mailings (further - MPO) is performed with use:
survey list of M 15, the form of which is determined by appendix to the Procedure and conditions of implementation of customs control of goods and other objects which move N1948 "Some Questions of Implementation of Customs Control of Goods and Other Objects Which Move (Are Sent) through Customs Border in International Post and Express Departures" (are sent) through customs border in the international mailings, Ukraine approved by the resolution of the Cabinet of Ministers of 25.12.2002;
or GTD.
Collection of taxes and charges (obligatory payments) from goods and vehicles which move in the international express departures (further - MEO) and arrive to the address of citizens, it is performed according to the Instruction on the organization of customs control and customs clearance of the international express departures which move (are sent) through customs border of Ukraine approved by the order of State Customs Service of Ukraine of 03.09.2007 of N728 of Ukraine registered in the Ministry of Justice 21.09.2007 for N1081/14348, with use:
the customs declaration M 16, the form of which is given in appendix to the Procedure and conditions of implementation of customs control of goods and other objects which move (are sent) through customs border in the international express departures approved by the resolution of the Cabinet of Ministers of Ukraine of 25.12.2002 of N1948.
or GTD.
1.8. Charge of duty, value added tax and excise duty is performed on the formulas given in appendix to this Procedure.
1.9. Collection of payment for customs clearance of goods and vehicles out of the location of customs authorities or out of the working hours established for customs authorities is performed according to Procedure for decision making about implementation of customs clearance of goods and vehicles out of the location of customs authority or out of the working hours established for customs authority, and also charge and introduction of payment for such customs clearance, the approved order of State Customs Service of 04.12.2003 of N 833, registered in the Ministry of Justice of Ukraine 22.12.2003 for N1200/8521.
2.1. In case of customs clearance of goods which are imported by citizens in the accompanied baggage (on condition of oral declaring) are sent in unaccompanied baggage and arrive to citizens in MPO or MEO which total customs value does not exceed 200 euros, and the total weight does not exceed 50 kg, taxes and fees are not accrued.
2.2. In case of customs clearance of goods:
a) which total customs value does not exceed 1000 euros, and/or the total weight of which does not exceed 100 kg, according to the unified customs receipt MD-1 (survey list of M 15, of the customs declaration M 16) such types of tax and charges (obligatory payments) are charged: import duty at the rate in the amount of 20 percent of customs value of goods, the value added tax, the excise tax and payment for customs clearance of goods and vehicles out of the location of customs authorities or out of the working hours established for customs authorities in cases and at the rates established by the legislation;
b) which total customs value exceeds 1000 euros and/or the total weight of which exceeds 100 kg, on GTD such types of tax and charges (obligatory payments) are charged: import duty at the complete rates of the Customs tariff of Ukraine the value added tax, the excise tax and payment for customs clearance of goods and vehicles out of the location of customs authorities or out of the working hours established for customs authorities in cases and at the rates established by the legislation.
2.3. The goods arriving to the address of citizens in cargo departures which total customs value does not exceed 1000 euros and total weight are not exceeded by 100 kg, are assessed with import duty at the complete rates of the Customs tariff of Ukraine the value added tax and in the cases established by the legislation the excise tax.
2.4. If total customs value and/or total weight exceed 1000 euros and/or 100 kg respectively, then the taxation of goods which are directly imported by citizens in the accompanied baggage any kinds of transport on customs area of Ukraine are sent in unaccompanied baggage to MEO or to MPO which arrive to Ukraine in one dispatch from one sender to the address of one receiver (irrespective of the number of departures), is performed with charge of duty at the complete rates of the Customs tariff of Ukraine of the value added tax, the excise duty and payment for customs clearance of goods and vehicles out of the location of customs authorities or out of the working hours established for customs authorities in cases and at the rates established by the legislation on GTD and representation of permissions (licenses) and certificates of conformity or certificates on recognition of the foreign certificate, in cases, established by the legislation for subjects of foreign economic activity.
2.5. The total customs value declared by the citizen or determined by customs authority is determined by creation of customs value of all goods which are imported by the citizen or contain in MPO or in MEO.
2.6. Vehicles by codes 8701, of 8702, of 8703, of 8704, 8705 Ukrainian classifications of goods of foreign economic activity (further - UKTVED) and number nodes to them which are imported (are sent) directly by citizens on customs area of Ukraine or arrive to the address of citizens in unaccompanied baggage or in cargo departures for free circulation, irrespective of their cost are assessed with import duty, the value added tax and in the cases established by the legislation of Ukraine excise tax.
2.7. Collection of duty, value added tax and excise duty when importing other vehicles and separate number nodes to them, than are specified in Item 2.6 of this Chapter, it is performed with observance of requirements of Chapter 3 of this Procedure and according to the separate receipt MD-1 or GTD for each vehicle.
2.8. Collection of the excise duty from bodies by code 8707 UKTVED is performed using the excise duty rates on such body provided by the tax legislation.
2.9. The basis for alienation of vehicles by codes 8701, of 8702, of 8703, of 8704, 8705 UKTVED which were imported by citizens with release from the taxation according to article 8 of the Law of Ukraine "About procedure for import (transfer) to Ukraine of customs clearance and the taxation of personal belongings, goods and vehicles which are imported (are sent) by citizens on customs area of Ukraine", before the expiration limiting such alienation tax payment and charges (obligatory payments) provided when importing the vehicle for the purpose of free circulation is. Charge and tax payment and charges (obligatory payments) at the same time are performed on the date of import of the car to customs area of Ukraine.
2.10. Release from the taxation when importing (transfer) by citizens to customs area of Ukraine of goods and vehicles is performed according to the legislation of Ukraine.
3.1. The customs clearance of single indivisible goods which customs value exceeds 200 euros and weight exceeds 50 kg which is imported (is sent) by the citizen in the accompanied, unaccompanied baggage, arrives to the citizen's address in MPO or in MEO, is performed on condition of its written declaring by filling of the customs declaration provided for citizens and after payment by the citizen or person of import duty authorized on that in the amount of 20 percent from customs value of such subject, the value added tax and in stipulated by the legislation cases of the excise duty of Ukraine.
3.2. If customs value and weight of indivisible goods does not correspond to the set parameters (200 euros and 50 kg), then the customs clearance of such goods is performed according to Chapter 2 of this Procedure.
3.3. The customs clearance of single indivisible goods which customs value does not exceed 200 euros and weight does not exceed 50 kg, is performed on condition of oral declaring. At the same time the duty, the value added tax, the excise tax are not charged.
3.4. The customs clearance of the single indivisible goods arriving to the citizen's address in cargo departure is performed on condition of its written declaring by filling of the customs declaration provided for citizens and after payment by the citizen or person of import duty authorized on that at the complete rates of the Customs tariff of Ukraine of the value added tax and in the excise duty cases established by the legislation.
4.1. In case of temporary import by citizens on customs area of Ukraine of goods which total customs value does not exceed 200 euros and total weight does not exceed 50 kg, taxes and fees are not accrued.
4.2. Temporary import by citizens on customs area of Ukraine of goods which total customs value does not exceed 1000 euros and total weight does not exceed 100 kg, or single indivisible goods irrespective of customs value and weight it is allowed on condition of written declaring and provision of the obligation about their return export according to the procedure provided for citizens and also introduction by such citizens into the account of the customs authority which performed the omission of such goods, cash pledge in the amount of the amount of taxes which are subject to payment when importing such goods to customs area of Ukraine for the purpose of free circulation.
4.3. The customs clearance of goods which are imported on customs area of Ukraine by citizens in temporary import regime whose total customs value exceeds 1000 euros and/or total weight of which exceeds 100 kg, is made according to the procedure, provided for subjects of foreign economic activity.
4.4. Temporary import by resident citizens on customs area of Ukraine of vehicles by codes 87.01, 87. 02, 87.03, 87.04, 87.05 UKTVED it is allowed for up to one year after tax payment and charges (obligatory payments), stipulated by the legislation when importing cars for the purpose of free circulation.
4.5. Temporary import by resident citizens on customs area of Ukraine of other vehicles is performed depending on customs value and weight according to Items 4.2 and 4.3 of this Procedure.
4.6. Introduction of cash pledge is performed with use of the form of the customs receipt MD-1.
4.7. In case of temporary import by citizens of Ukraine who are on temporary consular accounting in the relevant consular establishment of Ukraine for the term which does not exceed 60 days within one calendar year, of the vehicle which answers the conditions established by parts three and the fourth article 11 of the Law of Ukraine "About procedure for import (transfer) to Ukraine, customs clearance and the taxation of personal belongings, goods and vehicles which are imported (are sent) by citizens on customs area of Ukraine", taxes and fees are not accrued.
5.1. Import by citizens of vehicles for the purpose of transit is performed on condition of introduction into the account of the customs authority which performed the omission of these vehicles on customs area of Ukraine of cash pledge in the amount of taxes and fees (obligatory payments) which are subject to payment when importing vehicles to customs area of Ukraine for the purpose of free circulation.
This provision does not extend to cases of import of vehicles for the purpose of transit:
resident citizens of vehicles which belong to them and stay on the permanent registry in the relevant registration organs of foreign states;
nonresident citizens of vehicles which stay on the permanent registry in the relevant registration organs of foreign states.
5.2. In case of violation of the obligation about transit citizens bear responsibility according to the legislation, at the same time cash pledge is not subject to return to citizens.
6.1. Export by citizens of goods out of limits of customs area of Ukraine is performed according to the Customs code of Ukraine.
6.2. In case of export by citizens out of limits of customs area of Ukraine of goods charge of taxes and fees (obligatory payments) is performed according to the legislation.
7.1. The taxpayer has the right to return of means - taxes and fees (obligatory payments), mistakenly and/or excessively paid to the budget. Return of means is made according to the procedure of return to taxpayers of means who are considered on the corresponding accounts of customs authority as advance payment, and customs and other payments, mistakenly and/or excessively paid to the budget, control for which collection is exercised by customs authorities, approved by the order of State Customs Service of 20.07.2007 of N 618, registered in the Ministry of Justice of Ukraine 25.09.2007 for N 1097/14364.
7.2. In case of return of means which collection was performed according to the customs receipt MD-1, by the official of department of customs payments of customs authority corresponding changes are made to all copies of the receipt.
7.3. Along with the reduction purpose modification of the electronic copy in the program and information Inspector complex is carried out to compliance of firm and electronic copies of the customs receipt MD-1.
7.4. In the Customs payments module of program and information Inspector complex return of means is displayed by creation of the act of adjustment of charge.
Department director
customs payments S. O. Dzhigalov
to the Procedure for collection of taxes and charges (obligatory payments) in case of customs clearance of goods and objects which move citizens through customs border of Ukraine
1. Начисление суммы пошлины на товары, транспортные средства и
номерные узлы к ним, которые ввозятся (пересылаются) гражданами на
таможенную территорию Украины, осуществляется в соответствии с Законом
Украины "О порядке ввоза (пересылки) в Украину, таможенного оформления
и налогообложения личных вещей, товаров и транспортных средств,
которые ввозятся (пересылаются) гражданами на таможенную территорию
Украины".
1.1. Расчет суммы пошлины в случае применения адвалерных ставок
пошлины (в процентах к таможенной стоимости товаров) осуществляется по
формуле
С = (МВ х Ст) : 100%,
где С - сумма пошлины;
МВ - таможенная стоимость товара (в грн);
Ст - ставка пошлины, установленная в процентах от таможенной
стоимости товара.
1.2. Расчет суммы пошлины в случае применения ставок
специфической пошлины, которая начисляется в установленном денежном
размере на единицу товаров, осуществляется по формуле
С = Н х Ст х Ке,
где С - сумма пошлины;
Н - количественная или физическая характеристика товара в
натуральном выражении;
Ст - ставка пошлины в евро за единицу товара;
Ке - курс евро, установленный Национальным банком Украины на день
представления таможенной декларации.
1.3. Расчет суммы пошлины в случае применения ставок
комбинированной пошлины, которая совмещает специфическую и адвалерную
пошлину, осуществляется по формуле
1 2
(МВ х Ст )/100%, но не меньше чем Н х Ст х Ке,
где МВ - таможенная стоимость;
1
Ст - ставка пошлины, установленная в процентах от таможенной
стоимости товара;
Н - количественная или физическая характеристика товара в
натуральном выражении;
2
Ст - ставка пошлины в евро за единицу товара;
Ке - курс евро, установленный Национальным банком Украины на день
представления таможенной декларации.
2. Начисление суммы акцизного налога при ввозе гражданами на
таможенную территорию Украины транспортных средств осуществляется
в соответствии с разделом VI Налогового кодекса Украины по ставкам,
определенным подпунктами 215.3.5-215.3.8 пункта 215.3 статьи 215
раздела VI настоящего Кодекса.
Расчет суммы акцизного налога с применением специфических ставок
осуществляется по такой формуле:
Са = Н х А,
где: Са - сумма акцизного налога;
Н - количественная или физическая характеристика товара в
натуральном выражении;
А - ставка акцизного налога
3. Начисление суммы налога на добавленную стоимость при ввозе
гражданами на таможенную территорию Украины товаров и транспортных
средств осуществляется в соответствии с разделом V Налогового
кодекса Украины по ставкам, определенным подпунктом "а" пункта 193.1
статьи 193 раздела V и пунктом 10 подраздела 2 раздела XX настоящего
Кодекса.
Расчет суммы налога на добавленную стоимость осуществляется
по такой формуле:
Спдв = (МВ + С + Са) х В.
где: Спдв - сумма налога на добавленную стоимость;
МВ - таможенная стоимость товаров и транспортных средств;
С - сумма пошлины;
Са - сумма акцизного налога;
В. - ставка налога на добавленную стоимость
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The document ceased to be valid according to the Order of the Ministry of Finance of Ukraine of May 22, 2012 No. 581