LETTER OF THE STATE CUSTOMS SERVICE OF UKRAINE

of September 27, 2011 No. 11.1/2-15/13523-EP

Concerning the taxation of goods depending on the chosen customs regime

According to Articles 185 and 186 the Customs code of Ukraine, the purpose of movement of goods through customs border of Ukraine, and based on documents which are filed to customs authority for implementation of customs control and customs clearance the customs applicant the following types of customs regime can be independently determined:

1) import;

2) reimport;

3) export;

4) re-export;

5) transit;

6) temporary import (export);

7) customs warehouse;

8) special customs zone;

9) duty-free shop;

10) conversion on customs area of Ukraine;

11) conversion outside customs area of Ukraine;

12) destruction or destruction;

13) refusal for the benefit of the state.

According to Item 1.2 of article 1 of the Tax Code of Ukraine rules of the taxation of goods which move through customs border of Ukraine are determined by this Code, except the taxation import (import) duty or export (export) duty which are established by the Customs code of Ukraine and other laws concerning customs affairs.

By Item 3.1 of article 3 of the Tax Code of Ukraine it is determined that the tax legislation of Ukraine consists of the Constitution of Ukraine, this Code of the Customs code of Ukraine and other laws concerning customs affairs regarding regulation of the legal relationship arising in connection with the taxation import or export duty of transactions on movement of goods through customs border of Ukraine, the existing international treaties which consent to be bound is provided by the Verkhovna Rada of Ukraine and which regulate the tax matters, the regulatory legal acts adopted on the basis and in pursuance of this Code and the laws concerning customs affairs.

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