RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of December 20, 2006 No. 1766

About approval of the Procedure for declaring of customs value of goods which move through customs border of Ukraine, and submission of data for its confirmation

According to Articles 262 and 264 of the Customs code of Ukraine the Cabinet of Ministers of Ukraine decides:

1. Approve the Procedure for declaring of customs value of goods which move through customs border of Ukraine, and submissions of data for its confirmation which is applied.

2. Recognize to invalid:

the resolution of the Cabinet of Ministers of Ukraine of August 28, 2003 N1375 "About Approval of the Procedure for Declaring of Customs Value of Goods Which Move through Customs Border of Ukraine" (The Official Bulletin of Ukraine, 2003, N 35, the Art. 1908);

the resolution of the Cabinet of Ministers of Ukraine of March 31, 2004 N409 "About Modification of the Procedure for Declaring of Customs Value of Goods Which Move through Customs Border of Ukraine" (The Official Bulletin of Ukraine, 2004, N 13, the Art. 895);

Item 2 of the resolution of the Cabinet of Ministers of Ukraine of September 3, 2005 N864 "About Action Stop, Modification and Recognition Invalid, Some Resolutions of the Cabinet of Ministers of Ukraine" (The Official Bulletin of Ukraine, 2005, N 36, the Art. 2194).

3. This resolution becomes effective in 30 days after publication.

Approved by the resolution of the Cabinet of Ministers of Ukraine of December 20, 2006 No. 1766

Procedure for declaring of customs value of goods which move through customs border of Ukraine, and submissions of data for its confirmation

1. This Procedure determines conditions and the mechanism of declaring of customs value of goods which move through customs border of Ukraine (further - goods), submission of data by the customs applicant for its confirmation.

2. In this Procedure the stated below terms are used in the following value:

determination of customs value of goods - set of actions which are made by the customs applicant and/or customs authority for the purpose of cost determination of goods according to provisions of the Customs code of Ukraine and other regulatory legal acts;

guarantee of authorized bank - the document on the obligation of bank on payment of proper taxes and fees (obligatory payments) added on difference between the customs value of goods determined by customs authority and declared by the customs applicant.

Other terms are used in the value given in Articles 1 and 259 of the Customs code of Ukraine.

3. Customs value of goods and method of its determination are declared during customs clearance of such goods by submission of the declaration of customs value.

4. The declaration of customs value moves in all cases of customs clearance of goods, except:

movements through customs border of Ukraine of batch which customs value does not exceed equivalent of 5 thousand euros;

statements of goods in customs regime of conversion on customs area of Ukraine;

statements of goods in other customs regime according to which goods are not subject to taxation and charges;

customs clearance of goods which according to the legislation are subject to taxation only customs charges;

import under one agreement (contract), from one sender (exporter), to one receiver (importer) of identical goods concerning which the customs authority made the decision on determination of their customs value if such cost remains invariable;

movement of goods by the companies concerning which the simplified mode of customs control and customs clearance or most favored nation treatment is applied.

In the specified cases the customs applicant can submit the declaration of customs value at own will.

The declaration of customs value moves surely in case:

if the buyer and the seller are connected between themselves;

if the buyer pays directly or indirectly as sales term of the estimated goods royalty and license fees which concern the estimated goods if such payments are not included in the price which is actually paid or is subject to payment;

payments of the corresponding part of revenue from any further resale, transfer or use on customs area of Ukraine of the estimated goods which directly or indirectly goes to advantage of the seller.

5. For the statement of the customs value of goods determined by the agreement price concerning goods which are imported (transaction cost) according to Article 267 of the Customs code of Ukraine the declaration of customs value in form according to appendix 1 moves.

For the statement of the customs value of goods determined using one of the methods of determination of such cost provided by Articles 268-273 of the Customs code of Ukraine: at the agreement price on identical goods, at the price of the agreement on similar (similar) goods, on the basis of subtraction of cost, on the basis of value adding (the calculated cost) and reserve the declaration of customs value in form according to appendix 2 moves.

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