LETTER OF THE STATE CUSTOMS SERVICE OF UKRAINE

of September 6, 2011 No. 11.1/2-15.1/12348-EP

About application of privileges in the taxation

For the purpose of ensuring efficient control of correctness of application of privileges in the taxation we inform on the following.

The Item "about" of part one of article 19 of the Law of Ukraine "About the Common customs tariff" and Item 7 of subsection 2 of the Section XX of the Tax code of Ukraine provides exemption of import duty and the value added tax when importing to Ukraine of goods "Only plates (aluminum) with the sensibilized (light-sensitive) layer applied on them and plates, fotopolimerizatsionno suitable for production of printing forms in polygraphies which length of any party exceeds 255 mm; plates (magnesian) with the sensibilized (light-sensitive) layer applied on them for production of stamps for stamping in polygraphies which length of any party exceeds 255 mm; films flat (sheet) for production of photoforms in polygraphies which length of any party exceeds 255 mm" by code 3701300000 according to UKTVED.

In case of customs clearance of goods to which action above the listed acts of the legislation extends the privilege code in taxation by import duty and the VAT - "014" is used.

<...> the facts of customs clearance of goods which text description in гр are researched. Looks 31 GTD as follows: "plates aluminum with the sensibilized (light-sensitive) layer applied on them: thermal plates for offset printing".

At the same time, terms "plates aluminum with the sensibilized (light-sensitive) layer applied on them" and "thermal plates for offset printing" are not identical and describe different goods which differ in chemical composition of copy layer, its spectral sensitivity and the principle of forming of the image.

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