LAW OF UKRAINE

of March 2, 2000 No. 1521-III

About temporary procedure for the taxation of transactions on production and sale of crude oil and some fuels and lubricants

This Law is directed to creation of conditions for uninterrupted providing agricultural producers with fuels and lubricants and the prevention of increase in the prices of them during preparation and carrying out spring and field works in 2000.

Article 1. Temporarily till October 1, 2000 when importing (import) to customs area of Ukraine of crude oil (code 2709 00 000 according to Harmonized system of the inventory and coding of goods (further - GS) at the time of crossing of customs border of Ukraine are not levied import customs duty and till December 31, 2001 the value added tax and till June 1, 2000 when importing (import) of heavy distillates (diesel fuel) by codes according to GS 2710 00 610, 2710 00 650, 2710 00 690 - import customs duty, the value added tax and the excise duty.

Article 2. Temporarily, till October 1, 2000, sale or other types of alienation of heavy distillates (diesel fuel) - the GS 2710 00 code 610, 2710 00 650, 2710 00 690, (imported) heavy distillates (diesel fuel) made by the oil processing companies of Ukraine with use of the raw materials extracted in the territory of Ukraine or imported, and also made or imported are performed by subjects of business activity without collection of the excise duty and collection in the State innovative fund, and in case of conversion of the imported (imported) raw materials on conditions to be provided - also without payment of import customs duty.

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