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LETTER OF THE STATE CUSTOMS SERVICE OF UKRAINE

of February 10, 2011 No. 11/2-10.15/2221-EP

Rather separate provisions of the Tax code of Ukraine

In the State Customs Service of Ukraine requests from customs authorities and subjects of managing concerning legitimacy of application of measures of guaranteeing according to Art. 161 - 165 Customs codes of Ukraine arrive when moving by transit through customs area of Ukraine of separate oil products, in particular fuel oil which is classified by code 2710 19 69 00 according to UKTVED.

We inform that in the explanations provided by the letter of the Ministry of Finance of Ukraine of 08.02.2011 N 31-20090-04-13/3326, it is noted that the Law of Ukraine of 20.05.2010 N 2275 "About modification of some legal acts of Ukraine"; the rate of the excise tax on goods by description "only fuel oven" which is classified by codes 2710 19 61 00, 2710 19 63rd 00, 2710 19 65 00 and 2710 19 69 00 according to UKTVED is established. Cancellation of the scheme of evasion from the taxation as fuel oven can be used for falsification of diesel fuel was the purpose of introduction of excise.

In the Tax code of Ukraine (Article 215) is left without changes regulation concerning the taxation the excise tax of goods by description "only fuel oven" which is classified by codes 2710 19 61 00, 2710 19 63rd 00, 2710 19 65 00 and 2710 19 69 00.

Besides, the Ministry of Finance sends information stated in the letter of the State company the Ukrainian research institution of oil-processing industry "MACMA" of the Ministry of Fuel and Energy of Ukraine of 24.01.11 of N 10/10-61, rather physical and chemical indicators determined in GSTU 320.00149943.010-98 "Fuel oven household".

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