RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of February 27, 2019 No. 144

About introduction of amendments to the resolution of the Cabinet of Ministers of Ukraine of December 20, 2006 No. 1765

The Cabinet of Ministers of Ukraine decides:

1. Bring in the resolution of the Cabinet of Ministers of Ukraine of December 20, 2006 No. 1765 "About procedure for establishment and application of the rule of ad valorem share and accomplishment of production and technological operations" (The Official Bulletin of Ukraine, 2006, No. 51, Art. 3416; 2012, No. 40, the Art. 1521) changes which are applied.

2. This resolution becomes effective in 10 days from the date of its publication.

Approved by the Resolution of the Cabinet of Ministers of Ukraine of February 27, 2019 No. 144

Changes which are made to the resolution of the Cabinet of Ministers of Ukraine of December 20, 2006 No. 1765

1. In the name, paragraphs first and third Item 1 of the resolution to replace the word "advalerny" with the word "ad valorem".

2. To state appendix to the resolution in the following edition:

"Appendix

to the Resolution of the Cabinet of Ministers of Ukraine of December 20, 2006 No. 1765

(in edition of the Resolution of the Cabinet of Ministers of Ukraine of February 27, 2019 No. 144)

The list of production and technological operations by which the country of goods' origin is determined

1. In this list terms are used in such value:

production (production or conversion) of goods - includes any kind of processing, assembly or production operations. Methods of goods receipt include production, production, conversion, fattening, cultivation, cultivation, mining and mining, fishery, hunting, fur trade, collection, creation and assembly;

material - ingredients, parts, components, the details, assembly nodes and products used for production of product;

material which does not come from this country, - material which country of source is other country, than that in which material is used in production;

material which comes from this country, - material which country of source is the country in which material is used in production;

the basic rules - the rules containing list of conditions and/or production and technological operations which answer criteria of sufficient conversion for determination of the country of goods' origin;

complete production - accomplishment of all transactions which are performed after cutting of fabric or knitting or weaving by hook of fabric is direct in form. However production not necessarily is considered incomplete if one or several the completing transactions were not executed;

product - the made product, including what is intended for further use in other production operation;

commodity subsubline item - ten-digit digital code according to UKTVED;

commodity category - the first eight signs of digital code according to UKTVED;

goods subline item - the first six signs of digital code according to UKTVED;

goods item - the first four signs of digital code according to UKTVED;

commodity group - the first two signs of digital code according to UKTVED;

ex-works price - the price paid or which is subject to payment for product to producer which carried out the last processing or conversion provided that such price includes the cost of all used materials less any internal taxes which shall or can be compensated during export or re-export of the made product.

In this list terms are used in the value given in the Customs code of Ukraine.

The mark "ex" along with classification code means that production and technological operations are applied only to the goods given in the second column "Description of Goods". In that case, except classification code, it is necessary to be guided also by the description of goods.

2. References to change of tariff classification in the basic rules established below are applied to materials which do not come from this country.

3. Materials which received the status of origin in the country are considered as materials which come from this country, for the purposes of determination of goods origin which includes such materials, or the goods made of such materials by further processing or conversion in this country.

4. In case is not commercially reasonable to store separately inventories of the interchangeable materials or goods coming from the different countries, the country of source of the mixed materials or goods which are interchangeable and identical can be determined on the basis of the method of management of inventories recognized in the country in which materials or goods united.

5. For the purposes of application of the basic rules which are based on change of tariff classification materials which do not come from this country and do not conform to requirements of the basic rules if other is not specified in this group, can be used in production provided that the total cost of such materials does not exceed 10 percent of ex-works price of goods.

6. The basic rules established at the level of the UKTVED group (the basic rules of group) are equally authoritative with the basic rules established at the level of commodity subcategory of UKTVED.

Section I Live animals; animal products

Group 2

Meat and edible offal

Additional rules of group which are applied to mixes:

for the purposes of this additional rule "mixing" means special and in proportion controlled transaction which consists of consolidation of two or more interchangeable materials;

the country of source of materials which constitute more than 50 percent of mixes on weight will be country of source of mixes of products of this group. The weight of materials of identical origin shall be accepted together;

when any of the used materials does not correspond to necessary percent, the country in which there was mixing will be country of source of mixes.

The note of group - in case of failure to carry out of the basic rule for goods items 0201 - 0206 meat (offal) shall be considered coming from the country in which the animal was fattened or grown up longer.

The additional rule of group - if country of source cannot be determined by application of the basic rules and the other additional rule (rules) of group, the country of goods' origin the country from which there is the main part of materials as it is determined taking into account the weight of materials is considered.

Code according to UKTVED	Description of goods	Basic rules
0201	Meat of cattle, fresh or cooled	the country in which the animal was fattened at least three months to face is considered the country of goods' origin of this goods item
0202	Meat of cattle, ice cream	the country in which the animal was fattened at least three months to face is considered the country of goods' origin of this goods item
0203	Pork, fresh, cooled or frozen	the country in which the animal was fattened at least two months to face is considered the country of goods' origin of this goods item
0204	Mutton or goat's meat, fresh, cooled or frozen	the country in which the animal was fattened at least two months to face is considered the country of goods' origin of this goods item
0205 00	Meat of horses, donkeys, mules or hinnies, is fresher, cooled or ice cream	the country in which the animal was fattened at least three months to face is considered the country of goods' origin of this commodity subline item

Group 4

Milk and dairy products; eggs of bird; natural honey; foodstuff of animal origin, in other place not named

Additional rules of group which are applied to mixes:

for the purposes of this additional rule "mixing" means special and in proportion controlled transaction which consists of consolidation of two or more interchangeable materials;

the country of source of materials which constitute more than 50 percent of mixes on weight will be country of source of mixes of products of this group. However  the country of source of materials which constitute more than 50 percent of solid of mixes on weight shall be country of source of mixes of products of goods items 0401 - 0404. The weight of materials of identical origin shall be accepted together;

when any of the used materials does not correspond to necessary percent, the country in which there was mixing will be country of source of mixes.

The additional rule of group - if country of source cannot be determined by application of the basic rules and the other additional rule (rules) of group, the country of goods' origin the country from which there is the main part of materials as it is determined taking into account the weight of materials is considered.

Code according to UKTVED	Description of goods	Basic rules
ex 0408	Eggs of birds without shell and egg yolks, dried	the country in which there took place drying is considered the country of goods' origin (after breakdown and department, in case of need):  eggs of bird in shell, fresh or tinned goods item of ex 0407, or  eggs of bird without shell, except dried goods item of ex 0408, or  yolks of eggs, except dried goods item ех 0408

Section II Products of plant origin

Group 9

Coffee, tea, mat, or Paraguayan tea, and spices

Additional rules of group which are applied to mixes:

for the purposes of this additional rule "mixing" means special and in proportion controlled transaction which consists of consolidation of two or more interchangeable materials;

the country of source of materials which constitute more than 50 percent of mixes on weight will be country of source of mixes of products of this group. The weight of materials of identical origin shall be accepted together;

when any of the used materials does not correspond to necessary percent, the country in which there was mixing will be country of source of mixes.

The additional rule of group - if country of source cannot be determined by application of the basic rules and the other additional rule (rules) of group, the country of goods' origin the country from which there is the main part of materials as it is determined taking into account the weight of materials is considered.

Code according to UKTVED	Description of goods	Basic rules
	coffee not fried:
0901 11 00	with caffeine	the country in which they are received in the natural, raw condition will be the country of goods' origin of this commodity category
0901 12 00 00	without caffeine	the country in which they are received in the natural, raw condition will be the country of goods' origin of this subcategory
	coffee fried:
0901 21 00 00	with caffeine	change of commodity subline item from any other goods subline item or from any other goods item
0901 22 00 00	without caffeine	change of commodity subline item from any other goods subline item or from any other goods item

Group 14

Plant materials for production of wattled products; other products of plant origin, in other place not named

Additional rules of group which are applied to mixes:

for the purposes of this additional rule "mixing" means special and in proportion controlled transaction which consists of consolidation of two or more interchangeable materials;

the country of source of materials which constitute more than 50 percent of mixes on weight will be country of source of mixes of products of this group. The weight of materials of identical origin shall be accepted together;

when any of the used materials does not correspond to necessary percent, the country in which there was mixing will be country of source of mixes.

The additional rule of group - if country of source cannot be determined by application of the basic rules and the other additional rule (rules) of group, the country of goods' origin the country from which there is the main part of materials as it is determined taking into account the weight of materials is considered.

Code according to UKTVED	Description of goods	Basic rules
ex 1404	The cotton lint bleached	the country in which the product is made of cotton raw which cost does not exceed 50 percent of ex-works price of products is considered the country of goods' origin

Section IV Ready foodstuff; alcoholic and soft drinks and vinegar; tobacco and its substitutes

Group 17

Sugar and confectionery from sugar

Additional rules of group which are applied to mixes:

for the purposes of this additional rule "mixing" means special and in proportion controlled transaction which consists of consolidation of two or more interchangeable materials;

the country of source of materials which constitute more than 50 percent of mixes on weight will be country of source of mixes of products of this group. The weight of materials of identical origin shall be accepted together;

when any of the used materials does not correspond to necessary percent, the country in which there was mixing will be country of source of mixes.

The additional rule of group - if country of source cannot be determined by application of the basic rules and the other additional rule (rules) of group, the country of goods' origin the country from which there is the main part of materials as it is determined taking into account the weight of materials is considered.

Code according to UKTVED	Description of goods	Basic rules
1701	Sugar from sugar cane or from sugar beet and chemically net sucrose, in firm condition	change of commodity group on any other commodity group
1702	Other sugar, including chemically net lactose, maltose, glucose and fructose, in firm condition; syrups from sugars without addition of aromatic additives or dyes; honey artificial, mixed or not mixed with natural honey; caramel sugar and treacle:	as it is specified for separate goods items
ех 1702 (a)	chemically net lactose, maltose, glucose and fructose	change of part of goods item on any other goods item
ex 1702 (b)	others	change of commodity group on any other commodity group
1703	Treacle (molasses) received as a result of extraction or refinement of sugar	change of commodity group on any other commodity group
1704	Confectionery from sugar (including white chocolate) without content of cocoa	change of goods item on any other commodity line item

Group 20

Products of conversion of vegetables, fruits, nuts or other parts of plants

Additional rules of group which are applied to mixes:

for the purposes of this additional rule "mixing" means special and in proportion controlled transaction which consists of consolidation of two or more interchangeable materials;

the country of source of materials which constitute more than 50 percent of mixes on weight will be country of source of mixes of products of this group. However  (fruit juice (including grape must) and juice the vegetable, not fermented, containing or not containing additives of sugar or other edulcorant substances) the country of source of materials which constitute more than 50 percent of mixes on the mass of solid shall be country of source of mixes of products of goods item of 2009. The weight of materials of identical origin shall be accepted together;

when any of the used materials does not correspond to necessary percent, the country in which there was mixing will be country of source of mixes.

The additional rule of group - if country of source cannot be determined by application of the basic rules and the other additional rule (rules) of group, the country of goods' origin the country from which there is the main part of materials as it is determined taking into account the weight of materials is considered.

Code according to UKTVED	Description of goods	Basic rules
ex 2009	Grape juice, another	change of goods item on any other goods item, except for grape must of goods item of 2204

Group 22

Alcoholic and soft drinks and vinegar

Additional rules of group, are applied to mixes:

for the purposes of this additional rule "mixing" means special and in proportion controlled transaction which consists of consolidation of two or more interchangeable materials;

the country of source of materials which constitute more than 50 percent of mixes on weight will be country of source of mixes of products of this group. However country of source of mixes of wine (goods item 2204), Vermouth (goods item 2205), alcohols, liqueurs and alcoholic drinks (the goods item 2208) shall be country of source of materials which constitute more than 85 percent of amount of mixes. The weight of materials of identical origin shall be accepted together;

when any of the used materials does not correspond to necessary percent, the country in which there was mixing will be country of source of mixes.

The additional rule of group (for goods of this group, except goods item 2208) - if the country of source cannot be determined by application of the basic rules and the other additional rule (rules) of group, the country from which there is the main part of materials is considered the country of goods' origin as it is determined taking into account the weight of materials.

Code according to UKTVED	Description of goods	Basic rules
ех 2204	The natural grape wines intended for preparation of Vermouth, containing the added grape must concentrated or not, or alcohol	the country in which grapes were received in the natural or raw condition is considered the country of goods' origin

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