LETTER OF THE STATE CUSTOMS SERVICE OF UKRAINE

of August 30, 2011 No. 15.1/1269

We report that according to subitem 197.1.25 of Item 197.1 of article 197 of the Tax Code of Ukraine (further - the Code) are exempted from taxation on transaction value added on delivery (subscription) of periodicals of printing mass media and books (except editions of erotic nature), student's notebooks, textbooks and education guidances of national production, dictionaries Ukrainian and foreign or foreign Ukrainian, delivery of such periodicals of printing mass media on customs area of Ukraine.

At the same time by Item 197.4 of article 197 of this Code it is determined that release from the taxation of goods, stipulated in Item 197.1 these Articles, extend to transactions on import to customs area of Ukraine.

Thus, according to provisions of the Code of privilege on the tax discharge for value added when importing to customs area of Ukraine of printed materials extend to dictionaries of Ukrainian and foreign or inostrannoukrainsky language irrespective of the country of the producer and it is exclusive on such products of national production:

- periodicals of printing mass media and the book (except editions of erotic nature);

- student's notebooks, textbooks and education guidances.

Proceeding from the above, transactions on import to customs area of Ukraine of printed materials of foreign production are assessed with the value added tax in accordance with general practice.

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