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LAW OF UKRAINE

of January 25, 2022 No. 1998-IX

About introduction of amendments to the Tax Code of Ukraine concerning the taxation of the goods moved (sent) in international post and express departures

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. To state Item 180.2-1 of Article 180 in the following edition:

"180.2-1. Person responsible for charge and payment in the budget of tax in case of commodity importation on customs area of Ukraine in international post and express departures, is the operator of mail service, express carrier if it performs declaring of such goods by submission of registers (temporary and/or additional) international post and express departures".

2. In Item 191.1 of Article 191:

Shall be replaced with words 1) in subitem 191.1.1 of the word "or invoice cost" "or total part of invoice cost";

Subitems 191.1.3 and 191.1.4 to state 2) in the following edition:

"191.1.3. The tax discharge, added in registers (temporary and/or additional) international post and the express departures provided by the operator of mail service, express carrier is performed taking into account the features established by Articles 236 and 374 of the Customs code of Ukraine.

191.1.4. The tax discharge, added in the customs declarations represented by physical persons, legal entities, physical persons entrepreneurs or persons authorized by them is performed in the general procedure determined by the Customs code of Ukraine".

3. In paragraph three of subitem 196.1.17 of Item 196.1 of article 196 of figure "100" to replace with figures "150".

4. In the Section XX "Transitional provisions":

Subsection 2 to add 1) with Item 68-1 of the following content:

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