ORDER OF THE STATE CUSTOMS SERVICE OF UKRAINE

of January 21, 2000 No. 33

About approval of the Instruction about procedure for collection of the excise duty in case of commodity importation by subjects of foreign economic activity on customs area of Ukraine

List of amending documents

In pursuance of the resolution of the Cabinet of Ministers of Ukraine of 27.01.97 N 66 "About approval of the Procedure for tax collection on value added and the excise duty in case of commodity importation on customs area of Ukraine" (with changes and amendments) regarding payment of the excise duty I ORDER:

1. Approve the Instruction about procedure for collection of the excise duty in case of commodity importation by subjects of foreign economic activity on customs area of Ukraine it (is applied).

2. Consider invalid the order of the State Customs Service of Ukraine of 14.02.97 N 68 "About approval of the Instruction concerning procedure for tax collection on value added and the excise duty in case of commodity importation on customs area of Ukraine" (with changes and amendments), registered in the Ministry of Justice of Ukraine 17.04.97 N 143/1947.

3. To management of statistics, control and analysis (Ovdiyenko N. T.) together with Information and analytical customs authority (Koposov S.A.) make corresponding changes to normative and help base and the software.

4. (Shulga S. V.) and to Legal department (Melnik M. V.) to provide to management of the customs income and payments provision of this order on state registration in the Ministry of Justice of Ukraine.

5. To administration (Maximov Yu. Yu.) after state registration of the order to provide its replication and mailing to customs authorities.

6. To impose control of execution of the order on the vice-chairman of Service Sheyko O. P.

 

Approved by the Order of the State Customs Service of Ukraine of January 21, 2000 No. 33

The instruction about the Procedure for collection of the excise duty in case of commodity importation by subjects of foreign economic activity on customs area of Ukraine

1. General provisions

1.1. This Instruction about procedure for collection of the excise duty in case of commodity importation by subjects of foreign economic activity on customs area of Ukraine (further - the Instruction) is developed in pursuance of the resolution of the Cabinet of Ministers of Ukraine of 27.01.97 N 66 "About approval of the Procedure for tax collection on value added and the excise duty in case of commodity importation on customs area of Ukraine", with changes and amendments.

The instruction determines procedure for collection of the excise duty from goods which are imported into Ukraine by subjects of foreign economic activity, and control of correctness of its calculation and timeliness of payment, irrespective of date of the conclusion and conditions of contracts, and also procedure for application of provisions of acts of the legislation concerning exemption of this tax.

1.2. Goods which are imported into Ukraine are assessed with the excise duty at the rates according to the current legislation.

1.3. The excise duty is paid by taxpayers along with payment of duty and payment for customs clearance of goods and vehicles out of the location of customs authorities or out of the working hours established for customs authorities (in case of its charge). The moment of payment of the excise duty is the moment of execution of the cargo customs declaration (further - GTD) for the purpose of free use of excise goods on customs area of Ukraine, namely putting down on GTD of print of personal number seal of the inspector of customs.

Transfer of the corresponding amounts of funds for the special account of customs authority is performed by the taxpayer or person authorized on declaring based on the agreement, before execution of the preliminary cargo customs declaration on excise goods according to the procedure, established by the Cabinet of Ministers of Ukraine. Transfer is considered performed from the moment of receipt of funds on the special account of customs authority.

Goods for which the excise duty was not paid are not subject to customs clearance, except cases when they according to acts of the legislation are exempted from taxation by this collection.

1.4. Control of correctness of calculation and timeliness of payment of the excise duty from goods which are imported into Ukraine during customs clearance is performed by customs authorities.

1.5. Charge and collection of the excise duty in case of customs clearance of raw materials supplied by the customer are performed taking into account provisions of the Law of Ukraine "About transactions with raw materials supplied by the customer in the external economic relations" and the order of State Tax Administration of Ukraine of 25.02.2002 N 83 "About approval of the Procedure for issue, accounting, delay and payment (repayment) of the bill of exchange (commitment letter) which is issued by the subject of business activity when implementing transaction with raw materials supplied by the customer in the external economic relations", registered in the Ministry of Justice of Ukraine 13.03.2002 for N 248/6536.

1.6. In the territories of free economic zones of provision of this Instruction are applied taking into account the features determined by the Law of Ukraine of 24.12.2002 N 347-IV "About introduction of amendments to some laws of Ukraine by the tax matters of excise and some other goods".

1.7. Customs value of goods and other objects is determined according to the legislation of Ukraine.

1.8. The excise duty is collected in national currency.

2. Subjects to taxation by the excise duty

2.1. Subjects to taxation by the excise duty according to Item

1.2 this Instruction are:

2.1.1. The cost of goods (products) which are imported (are sent) on customs area of Ukraine, including within barter (goods exchange) transactions or without payment of their cost or with partial payment.

2.1.2. The cost of alcoholic beverages and tobacco products which are imported on the territory of Ukraine including made outside customs area of Ukraine of raw materials supplied by the customer, reimported, and also the cost of products which returns to customs area of Ukraine from the customs control zone (duty-free shops), listed in currency of Ukraine by currency (exchange) rate of the National Bank of Ukraine which influenced date of customs clearance of goods (products).

2.2. The excise duty do not treat subjects to taxation:

2.2.1. Excise goods which are exported (are exported) by payers of the excise duty out of limits of customs area of Ukraine according to the cargo customs declarations which are drawn up in the procedure established by the legislation.

2.2.2. Excise goods which are placed on customs licensed warehouses, in duty-free shops.

2.2.3. Samples of excise goods which are temporarily imported on customs area of Ukraine for the purpose of display or demonstration for the period of holding exhibitions, tenders, meetings, seminars, fairs under obligations of the organizer of exhibition about the return export of such samples and remain property of foreign legal entities.

2.3. The excise duty of alcoholic beverages and tobacco products do not treat subjects to taxation:

the cost and amounts of the alcoholic beverages and tobacco products imported and confiscated in the territory of Ukraine which owner is not determined, and also passed to the state by the right of inheritance;

the cost and amounts of alcoholic beverages and tobacco products which are conveyed through the territory of Ukraine as transit goods;

the cost and amounts of the imported raw materials which is imported or used for production of alcoholic beverages and tobacco products;

the cost and amounts of samples of the alcoholic beverages and tobacco products which are temporarily imported on the territory of Ukraine for the purpose of display or demonstration if they remain property of foreign legal entities and their uses in the territory of Ukraine has no commercial nature. At the same time the samples of alcoholic beverages and tobacco products which are temporarily imported into Ukraine and intended for display or demonstration during exhibitions, tenders, meetings, seminars, fairs and so forth are passed through customs border according to the decision of customs authority in the quantity sufficient taking into account the movement purpose.

3. Base of taxation by the excise duty

3.1. Base of taxation by the excise duty (basis of its charge) in case of calculation of its amount using excise duty rate as a percentage is:

when importing excise goods to customs area of Ukrainystoimost of these goods, on the maximum retail prices established by the importer on them, excluding tax on value added and the excise duty (but there is at least customs value of such goods taking into account the amounts of import duty without the value added tax and the excise duty);

in case of customs clearance of finished goods from raw materials supplied by the customer of the Ukrainian customer which return to customs area of Ukraine, or finished goods from raw materials of the foreign customer which will be implemented on customs area of Ukraine - the cost of finished goods on the maximum retail prices established by the Ukrainian customer or the producer (importers) on these products excluding tax on value added and the excise duty (but there is at least customs value of such goods taking into account the amounts of import duty without the value added tax and the excise duty).

Establishment of the maximum retail prices on excise goods is performed by importers of these goods by declaring of such prices.

The declaration on the maximum retail prices established by the importer to excise goods goes the importer to State Customs Service of Ukraine.

3.2. Base of taxation by the excise duty (charge basis) in case of calculation of its amount using excise duty rate in the fixed amounts in case of commodity importation including made from raw materials supplied by the customer is their weight, amount, quantity or other natural indicator determined in the physical units of measure established by the relevant laws of Ukraine.

4. Payers of the excise duty

4.1. Payers of the excise duty are:

subjects of business activity, and also their branches, departments, other separate divisions - producers of excise goods (services) on customs area of Ukraine, including from raw materials supplied by the customer;

the nonresidents performing production of excise goods (services) on customs area of Ukraine it is direct or through their permanent missions or faces equated to them according to the legislation;

any subjects of business activity, other legal entities, their branches, departments, other separate divisions which import on customs area of Ukraine excise goods, irrespective of availability of the foreign investments brought in them;

the legal entities and physical persons buying (the ownerships receiving in other forms, uses or orders) excise goods at tax agents.

4.2. Payers of the excise duty on alcoholic beverages and tobacco products are:

subjects of business activity are the Ukrainian producers of alcoholic beverages and tobacco products, and also customers at the request of which these products on conditions to be provided are made; subjects of business activity, including the companies with foreign investments, irrespective of date of their registration and the citizens who are engaged in business activity without creation of the legal entity who import alcoholic beverages and tobacco products on customs area of Ukraine both for own, and for production requirements with sales objective or realization on the terms of the commission and re-export;

legal entities, the international organizations, their branches, departments, other separate divisions enabling the realization of alcoholic beverages and tobacco products on customs area of Ukraine including transactions on import (import) to Ukraine of alcoholic beverages and tobacco products if the realization of such goods in the territory of Ukraine is enabled by these subjects through the permanent missions located in the territory of Ukraine.

5. Goods from which the excise duty is not collected

5.1. The excise duty is not collected with:

5.1.1. The raw materials imported for production of alcoholic beverages and tobacco products which are imported by predpriyatiyamiproizvoditel of alcoholic beverages and tobacco products directly for production of such goods in the presence of the reference of tax authorities (administration) on the location of this company (the form of the reference is determined by State Tax Administration of Ukraine). One copy of the reference remains in cases of customs authority.

5.1.2. Excise goods which move through customs area of Ukraine en route.

In case of approach of warranty case during transit of goods through the territory of Ukraine transfer of the corresponding amounts of the government budget is performed according to the procedure, established by the resolution of the Cabinet of Ministers of Ukraine of 04.10.96 N 1216 "About Regulations on provision of financial guarantees to customs authorities independent financial intermediaries of rather obligatory goods delivery in customs of appointment".

5.1.3. Excise goods which are imported into Ukraine in temporary import regime under obligations about the return export.

5.1.4. Confiscated, heritable, property in abeyance, jewelry and other values, except the cars which carried over the state on inheritance right.

5.1.5. Goods which are delivered to Ukraine according to provisions of the Law of Ukraine "About the humanitarian assistance".

5.1.6. Excise goods which are imported into Ukraine in pursuance of provisions of international agreements with the participation of Ukraine if the relevant agreement provides release from this type of collection.

5.2. In case of realization and alienation of the excise goods noted in Item 5.1 of this Instruction, the excise duty is collected in accordance with general practice.

6. Procedure for charge

6.1. If the rate of the excise duty is established as a percentage to goods cost, on the maximum retail price established by the importer on goods which he imports, then the amount of the excise duty is calculated on formulas:

a) from the goods which are subject to taxation by import duty:

b) from the goods which are not subject to taxation by import duty:

where Sa - the excise duty amount, In - goods cost, on the maximum retail price established by the importer on goods which he imports without the value added tax and the excise duty (but Msumma of import duty there is at least customs value of goods taking into account the amounts of import duty without the value added tax and the excise duty, And - excise duty rate.

6.2. The excise duty amount if the rate is established in cash equivalent to physical unit of measure of goods, is calculated on formula

where Sa - the excise duty amount,

N - goods quantity in the physical units of measure determined by the relevant law

And - excise duty rate.

7. Return excessively paid and repayment of the added amounts of the tax liabilities on the excise duty

7.1. Return of excessively paid amounts of the excise duty and repayment of the added amounts of the tax liabilities on this collection are performed according to the procedure, established by the legislation.

7.2. Data on surcharge (return) of the proper amount of the excise duty are entered in addition to GTD according to the procedure, established by the State Customs Service of Ukraine.

 

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