It is registered
in the Ministry of Justice of Ukraine
July 7, 2006.
No. 816/12690
of June 22, 2006 No. 514
About approval of the Procedure for submission of the documents confirming the right of subjects of business activity to use of the tax benefits established by the legislation during customs clearance of goods which are imported on customs area of Ukraine or are exported from customs area of Ukraine
According to Articles 11, 187 Customs codes of Ukraine, the resolution of the Cabinet of Ministers of Ukraine of 01.02.2006 N 80 "About the list of the documents necessary for implementation of customs control and customs clearance of goods and vehicles which move through customs border of Ukraine" the Regulations on the State Customs Service of Ukraine approved by the Presidential decree of Ukraine of 24.08.2000 N 1022 (with changes), and for the purpose of standardization of procedures of customs clearance of goods which are imported on customs area of Ukraine or are exported from customs area of Ukraine by subjects of business activity, using privileges in the taxation I ORDER:
1. Approve the Procedure for submission of the documents confirming the right of subjects of business activity to use of the tax benefits established by the legislation during customs clearance of goods which are imported on customs area of Ukraine or are exported from customs area of Ukraine it (is applied).
2. Consider invalid the order of State Customs Service of Ukraine of 22.12.99 N 845 "About approval of the Procedure for submission of the documents confirming the right of subjects of business activity to use of the tax benefits established by the current legislation during customs clearance of goods and other objects which are imported on customs area of Ukraine or are exported from customs area of Ukraine", registered in the Ministry of Justice of Ukraine 05.04.2000 for N 210/4431 (with changes), the order of State Customs Service of Ukraine of 17.05.2000 N 285 "About approval of lists of documents which submission is necessary for application of the preferential tax treatment in case of customs clearance of goods and other objects which are imported on customs area of Ukraine (are exported out of limits of customs area of Ukraine)", registered in the Ministry of Justice of Ukraine 29.06.2000 for N 374/4595 and N 375/4596 (with changes).
3. (Dzhigalov S. O.) and to Legal department (Melnik M. V.) to provide to department of customs payments submission of this order on state registration in the Ministry of Justice of Ukraine.
4. To chiefs of regional customs, customs to bring this order to the attention of subjects of business activity.
5. Determine that this order becomes effective in 45 days from the date of its official publication.
6. To impose control over the implementation of the order on the vice-chairman of the State Customs Service of Ukraine Sheyko A. P.
Chairman State
Customs Service of Ukraine O. B. Egorov
Approved by the Order of State Customs Service of Ukraine of June 22, 2006 3514
1.1. This Procedure is developed according to Articles 11, 187 Customs codes of Ukraine and the resolution of the Cabinet of Ministers of Ukraine of 01.02.2006 N 80 "About the list of the documents necessary for implementation of customs control and customs clearance of goods and vehicles which move through customs border of Ukraine" on purpose:
standardization of procedures of customs clearance of goods which are imported on customs area of Ukraine or are exported from customs area of Ukraine by subjects of business activity, using privileges in the taxation;
ensuring control from customs authorities of legitimacy of use of the preferential tax treatment of goods.
1.2. This Procedure is applied in case of customs clearance of goods concerning which according to the legislation of Ukraine privileges in taxation are established by import/export duty, the value added tax or the excise duty (further - taxes and fees).
The customs clearance of such goods is performed after submission of all documents necessary for application of privileges, or on condition of payment of all proper taxes and fees established by the legislation of Ukraine.
2.1. Lists of documents which submission is necessary for implementation of customs clearance of goods using privileges in the taxation according to provisions of regulatory legal acts are determined in appendices 1 - 2 to this Procedure.
In case of change of the legislation the above-stated lists of documents are subject to their reduction in compliance with requirements of regulatory legal acts.
2.2. The documents necessary for implementation of customs clearance of goods using privileges in the taxation, are represented to customs authority by person performing declaration of goods.
2.3. Check and consideration of the submitted documents are performed by the official of department of customs payments or the official of the relevant division of customs clearance to which functional duties functions of control of charge and collection of taxes and charges, with attraction in need of the staff of other divisions of customs authority belong.
2.4. The decision on implementation of customs clearance of goods using privileges in the taxation is made by the official of department of customs payments or the official of the relevant division of customs clearance to which functional duties functions of control of charge and collection of taxes and charges belong or in case the documents submitted to customs clearance do not raise doubts, officials of division of customs authority who exercise control of collection of customs payments on the cargo customs declaration (further - GTD), in the terms determined by the legislation.
In case of matters of argument (for confirmation of legitimacy of application of the corresponding privilege in the taxation) the inquiry is sent to department of customs payments of the form given in appendix 3 to the Procedure of customs control and customs clearance of goods using the cargo customs declaration approved by the order of State Customs Service of Ukraine of 20.04.2005 of N 314, registered in the Ministry of Justice of Ukraine 27.04.2005 for N 439/10719 (with changes). Consideration of questions of legitimacy of application of privileges in the taxation is performed by department of customs payments of customs authority in time, not exceeding 15 working days. In exceptional cases this term can be prolonged according to the decision of the head of customs authority.
In case of discrepancies in interpretation of provisions of this Procedure between customs authorities and taxpayers of explanation concerning application of these provisions the State Customs Service of Ukraine provides.
3.1. The customs clearance of goods using privileges in the taxation is performed with conditional charge of the amount of the corresponding taxes and fees of GTD.
3.2. The procedure for filling of column 47 GTD in case of conditional charge of payments is performed according to the Instruction about procedure for filling of the cargo customs declaration approved by the order of the State Customs Service of Ukraine of 09.07.97 N 307 and registered in the Ministry of Justice of Ukraine 24.09.97 for N 443/2247 (with changes).
Control of use of goods which customs clearance was performed using privileges in the taxation is made by customs authorities according to the procedure, determined by the resolution of the Cabinet of Ministers of Ukraine of 23.12.2004 N 1730 "About approval of the Procedure for carrying out by customs authorities at the companies of checks of reporting system and accounting of goods and vehicles which move through customs border of Ukraine", the resolution of the Cabinet of Ministers of Ukraine of 21.07.2005 N 619 "About approval of the Procedure for coordination of conducting scheduled exit inspections by executive bodies, authorized to exercise control of charge and tax payment and charges (obligatory payments)", the order of State Customs Service of Ukraine of 30.03.2006 N 254 "About approval of the Procedure for registration of results of carrying out by customs authorities at the companies of checks of reporting system and accounting of goods and vehicles, which move through customs border of Ukraine", registered in the Ministry of Justice of Ukraine 01.06.2006 for N 653/12527.
Department director
customs payments S. O. Dzhigalov
to the Procedure for submission of the documents confirming the right of subjects of business activity to use of the tax benefits established by the legislation during customs clearance of goods which are imported on customs area of Ukraine or are exported from customs area of Ukraine
The list of documents which submission is necessary for application of the preferential tax treatment in case of customs clearance of goods which are imported on customs area of Ukraine
------------------------------------------------------------------------------------------------------------------------------------------------------------------
| N | Название товара |Код льготы |Основание для предоставления льготы |Название документа и |
|п/п| |------------------------+--------------------------------------------------------|нормативно-правовой акт, которым |
| | |В обло- |В обло-|В обло-|В обложении |В обложении |В обложении |предусмотрено представление этого |
| | |жении |жении |жении |ввозной пошлиной |акцизным |налогом на |документа |
| | |ввозной |акциз- |налогом| |сбором |добавленную | |
| | |пошлиной|ным |на | | |стоимость | |
| | | |сбором |добав- | | | | |
| | | | |ленную | | | | |
| | | | |сто- | | | | |
| | | | |имость | | | | |
|---+-------------------------------+--------+-------+-------+--------------------+---------------+-------------------+------------------------------------------|
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 |
|----------------------------------------------------------------------------------------------------------------------------------------------------------------|
|Раздел 1. Применение налоговых льгот, предоставленных в виде освобождения от налогообложения |
|----------------------------------------------------------------------------------------------------------------------------------------------------------------|
|1 |Транспортные средства |001 | - | - |Закон Украины | - | - |Лицензия на осуществление |
| |осуществляют регулярные | | | |"О Едином | | |международных перевозок грузов, |
| |международные перевозки | | | |таможенном тарифе" | | |багажа, пассажиров. |
| |грузов, багажа и | | | |( 2097-12 ), | | | |
| |пассажиров, а также | | | |статья 19, | | |Документы (счета-фактуры), |
| |предметы | | | |пункт "а" | | |подтверждающие закупку запасов. |
| |материально-технического | | | | | | | |
| |снабжения и | | | | | | |Документ, подтверждающий факт |
| |снаряжения, топливо, | | | | | | |аварии (поломки), произошедшей |
| |продовольствие и другое | | | | | | |за границей |
| |имущество, необходимые для их | | | | | | | |
| |нормальной эксплуатации | | | | | | |(Закон Украины "О лицензировании |
| |на время пребывания в | | | | | | |определенных видов хозяйственной |
| |пути, в пунктах | | | | | | |деятельности" ( 1775-14 ) |
|---+-------------------------------+--------+-------+-------+--------------------+---------------+-------------------+------------------------------------------|
|2 |Лекарственные средства (кроме | - | - | 002 | - | - |Закон Украины |Наличие лекарственного средства в |
| |подакцизных товаров), | | | | | |"О налоге на |межведомственной базе данных |
| |зарегистрированные и | | | | | |добавленную |зарегистрированных в Украине |
| |допущенные к | | | | | |стоимость" |лекарственных средств (реестр |
| |применению в Украине | | | | | |( 168/97-ВР ), |направляется таможенным органам |
| |в установленном | | | | | |статья 5, |Гостаможслужбой Украины) или |
| |законодательством порядке, | | | | | |подпункт 5.1.7 |оригинал регистрационного |
| |которые ввозятся на таможенную | | | | | |пункта 5.1, |удостоверения, либо его копия, или |
| |территорию Украины (по | | | | | |пункты 5.5, 5.6 |подтверждение государственной |
| |перечню, который | | | | | | |регистрации лекарственных средств, |
| |определяется Кабинетом | | | | | | |выданное Министерством |
| |Министров Украины) | | | | | | |здравоохранения Украины. |
| | | | | | | | | |
| | | | | | | | |Подтверждение производителя |
| | | | | | | | |лекарственных средств в соответствии с |
| | | | | | | | |регистрационным удостоверением |
| | | | | | | | |(согласно товаросопроводительным |
| | | | | | | | |документам, маркировке) |
| | | | | | | | | |
| | | | | | | | |(постановления Кабинета Министров |
| | | | | | | | |Украины от 17.12.2003 N 1949 |
| | | | | | | | |( 1949-2003-п ) "О перечне |
| | | | | | | | |лекарственных средств и изделий |
| | | | | | | | |медицинского назначения, операции |
| | | | | | | | |по продаже которых освобождаются от |
| | | | | | | | |обложения налогом на добавленную |
| | | | | | | | |стоимость" (с изменениями) и от |
| | | | | | | | |31.03.2004 N 411 ( 411-2004-п ) |
| | | | | | | | |"Об утверждении Положения о |
| | | | | | | | |Государственном реестре лекарственных |
| | | | | | | | |средств", приказ Министерства |
| | | | | | | | |здравоохранения Украины, |
| | | | | | | | |Государственной таможенной службы Украины |
| | | | | | | | |от 08.06.2001 N 224/387 |
| | | | | | | | |( z0557-01 ) "Об утверждении |
| | | | | | | | |Порядка ведения и использования |
| | | | | | | | |межведомственной базы данных |
| | | | | | | | |зарегистрированных в Украине |
| | | | | | | | |лекарственных средств", |
| | | | | | | | |зарегистрированный в Минюсте |
| | | | | | | | |Украины 03.07.2001 за N 557/5748 |
| | | | | | | | |(с изменениями), приказ Министерства |
| | | | | | | | |здравоохранения Украины от |
| | | | | | | | |29.07.2003 N 358 ( z0693-03 ) |
| | | | | | | | |"Об утверждении формы и описания |
| | | | | | | | |регистрационного удостоверения на |
| | | | | | | | |лекарственное средство", |
| | | | | | | | |зарегистрированный в Минюсте |
| | | | | | | | |Украины 07.08.2003 за |
| | | | | | | | |N 693/8014) |
|---+-------------------------------+--------+-------+-------+--------------------+---------------+-------------------+------------------------------------------|
|3 |Изделия медицинского | - | - | 202 | - | - |Закон Украины |Оригинал Свидетельства о государственной |
| |назначения (кроме | | | | | |"О налоге на |регистрации или его нотариально |
| |подакцизных товаров), | | | | | |добавленную |засвидетельств. копия, либо подтверждение |
| |зарегистрированные и | | | | | |стоимость" |государственной регистрации изделий |
| |допущенные к | | | | | |( 168/97-ВР ), |медицинского назначения, выданное |
| |применению в Украине | | | | | |статья 5, |Министерством здравоохранения |
| |в установленном | | | | | |подпункт 5.1.7 |Украины, согласно перечню, |
| |законодательством | | | | | |пункта 5.1, |утвержденному постановлением Кабинета |
| |порядке, которые ввозятся | | | | | |пункты 5.5, 5.6 |Министров Украины от 17.12.2003 |
| |на таможенную территорию | | | | | | |N 1949 ( 1949-2003-п ) "О |
| |Украины (по перечню, | | | | | | |перечне лекарственных средств и |
| |который определяется | | | | | | |изделий медицинского назначения, |
| |Кабинетом Министров | | | | | | |операции по продаже которых |
| |Украины) | | | | | | |освобождаются от обложения |
| | | | | | | | |налогом на добавленную стоимость" (с |
| | | | | | | | |изменениями), при этом для изделий |
| | | | | | | | |медицинского назначения, |
| | | | | | | | |обозначенных: |
| | | | | | | | |"*" - наличие соответствующей |
| | | | | | | | |маркировки на изделиях медицинского |
| | | | | | | | |назначения (наличие |
| | | | | | | | |маркирования изделий медицинского |
| | | | | | | | |назначения в соответствии с национальным |
| | | | | | | | |стандартом ДСТУ EN 980:2007 "Символы |
| | | | | | | | |графические для маркирования медицинских |
| | | | | | | | |изделий (EN 980:2003, IDT)", |
| | | | | | | | |зарегистрированные начиная с 1 февраля |
| | | | | | | | |2008 - даты ввода в действие |
| | | | | | | | |вышеупомянутого стандарта; |
| | | | | | | | |"**" - документы, которые |
| | | | | | | | |подтверждают закупку за средства |
| | | | | | | | |государственного или местного |
| | | | | | | | |бюджетов: |
| | | | | | | | | - решение тендерной комиссии |
| | | | | | | | |(акцепт тендерного предложения); |
| | | | | | | | | - договор на закупку с |
| | | | | | | | |государственным лечебным заведением; |
| | | | | | | | | - копия платежного |
| | | | | | | | |поручения о перечислении |
| | | | | | | | |средств органами |
| | | | | | | | |Госказначейства. |
| | | | | | | | | |
| | | | | | | | |В случае ввоза товаров для |
| | | | | | | | |заведений здравоохранения по |
| | | | | | | | |кодам 6210109100, 8419200000, |
| | | | | | | | |8419400000, 9013200000, |
| | | | | | | | |9018200000, 9027209000, |
| | | | | | | | |9030109000 в соответствии с УКТ ВЭД |
| | | | | | | | |( 2371в-14, 2371г-14 ) - договор |
| | | | | | | | |на поставку ввезенных изделий |
| | | | | | | | |медицинского назначения заведениям |
| | | | | | | | |здравоохранения и надлежащим |
| | | | | | | | |образом заверенная копия лицензии на |
| | | | | | | | |право осуществления медицинской |
| | | | | | | | |практики |
| | | | | | | | | |
| | | | | | | | |(постановление Кабинета Министров |
| | | | | | | | |Украины от 17.12.2003 N 1949 |
| | | | | | | | |( 1949-2003-п ) "О перечне |
| | | | | | | | |лекарственных средств и изделий |
| | | | | | | | |медицинского назначения, операции |
| | | | | | | | |по продаже которых освобождаются от |
| | | | | | | | |обложения налогом на добавленную |
| | | | | | | | |стоимость" (с изменениями), приказ |
| | | | | | | | |Министерства здравоохранения |
| | | | | | | | |Украины от 26.09.2000 N 229 |
| | | | | | | | |( z0035-01 ) "О Порядке |
| | | | | | | | |государственной регистрации изделий |
| | | | | | | | |медицинского назначения в |
| | | | | | | | |Украине", зарегистрированный в |
| | | | | | | | |Минюсте Украины 17.01.2001 за |
| | | | | | | | |N 35/5226 (с изменениями) |
|---+-------------------------------+--------+-------+-------+--------------------+---------------+-------------------+------------------------------------------|
| 4 |Валюта Украины, |003 |- | - |Закон Украины | - | - |Копия договора с иностранным |
| |иностранная валюта, ценные | | | |"О Едином | | |банком о доставке наличной |
| |бумаги и банковские | | | |таможенном тарифе" | | |иностранной валюты иностранным |
| |металлы | | | |( 2097-12 ), | | |банком украинскому банку либо |
| | | | | |статья 19, | | |выдержка из договора о |
| | | | | |пункт "в" | | |корреспондентских отношениях с |
| | | | | | | | |иностранным банком, который |
| | | | | | | | |предусматривает возможность осуществления |
| | | | | | | | |указанной операции. |
| | | | | | | | | |
| | | | | | | | |Копия договора с иностранным |
| | | | | | | | |банком (иностранной аффинажной |
| | | | | | | | |компанией) о покупке |
| | | | | | | | |банковских металлов или выписка |
| | | | | | | | |из счета иностранного банка о |
| | | | | | | | |снятии банковских металлов с |
| | | | | | | | |собственных счетов, или копия |
| | | | | | | | |кредитного договора на получение |
| | | | | | | | |банковских металлов. |
| | | | | | | | | |
| | | | | | | | |Копия письменного разрешения |
| | | | | | | | |Национального банка Украины на |
| | | | | | | | |осуществление операций с валютными |
| | | | | | | | |ценностями при ввозе бланков |
| | | | | | | | |дорожных чеков международных |
| | | | | | | | |платежных систем. |
| | | | | | | | | |
| | | | | | | | |Копия договора с иностранным |
| | | | | | | | |банком-корреспондентом о |
| | | | | | | | |покупке у него валюты Украины, |
| | | | | | | | |полученной от осуществления |
| | | | | | | | |валютно-обменных операций на |
| | | | | | | | |территории иностранного государства, за |
| | | | | | | | |иностранную валюту, перечисленную |
| | | | | | | | |уполномоченным банком с его |
| | | | | | | | |корреспондентского счета, |
| | | | | | | | |открытого в иностранном банке |
| | | | | | | | | |
| | | | | | | | |(постановление Правления |
| | | | | | | | |Национального банка Украины от |
| | | | | | | | |06.08.2003 N 327 ( z0753-03 ) |
| | | | | | | | |"О внесении изменений в некоторые |
| | | | | | | | |нормативно-правовые акты |
| | | | | | | | |Национального банка Украины", |
| | | | | | | | |зарегистрированное в Минюсте Украины |
| | | | | | | | |29.08.2003 за N 753/8074 (с |
| | | | | | | | |изменениями), постановление Правления |
| | | | | | | | |Национального банка Украины от |
| | | | | | | | |12.07.2000 N 283 ( z0452-00 ) |
| | | | | | | | |"Об утверждении Инструкции о |
| | | | | | | | |перемещении валюты Украины, |
| | | | | | | | |иностранной валюты, банковских |
| | | | | | | | |металлов, платежных документов, |
| | | | | | | | |других банковских документов и |
| | | | | | | | |платежных карточек через таможенную |
| | | | | | | | |границу Украины", зарегистрированное в |
| | | | | | | | |Минюсте Украины 28.07.2000 за |
| | | | | | | | |N 452/4673 (с изменениями) |
|---+-------------------------------+--------+-------+-------+--------------------+---------------+-------------------+------------------------------------------|
| 5 |Товары и другие | 004 | - | - |Закон Украины | - | - |Решение суда о конфискации |
| |предметы, которые | | | |"О Едином | | |таких товаров. |
| |подлежат возвращению в | | | |таможенном тарифе" | | | |
| |собственность государства в | | | |( 2097-12 ), | | |Разрешение таможенного органа на |
| |случаях, предусмотренных | | | |статья 19, | | |помещение товаров в таможенный режим |
| |законами Украины | | | |пункт "г" | | |отказа в пользу государства |
| | | | | | | | |
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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.
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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.
The document ceased to be valid according to the Order of the Ministry of Finance of Ukraine of November 6, 2012 No. 1145