of October 13, 2011 No. 11.1/7-12.2/14201
To the State Tax Service of Ukraine
Rather customs clearance of goods which are implemented by duty-free shops
The State Customs Service considers the letter of the State Tax Administration of Ukraine of 16.09.2011 No. 220/5/15-5216 of rather customs clearance of the excise goods developed by domestic manufacturers of alcoholic beverages and tobacco products and which are implemented by duty-free shops.
By results of consideration we report the following.
Duty-free shop - the special trade institution located at check points, open for the international message, on customs border of Ukraine in other customs control zones determined by customs authorities.
The territory of duty-free shop is the customs control zone and integral part of the territory of Ukraine on which the legislation of Ukraine acts.
According to subitem 213.3.8 of Item 213.3 of article 213 of the Tax Code of Ukraine are exempted from the taxation by the excise tax of transaction on realization by directly domestic manufacturers of alcoholic beverages and tobacco products to duty-free shops. The basis for exemption of tax of products which are intended for realization by duty-free shops is properly drawn up customs declaration which is drawn up during shipment of products from such producer.
As the duty-free shop is located on customs area of Ukraine, movement of goods from domestic producer to duty-free shop is performed according to requirements of Article 200 of the Customs code of Ukraine.
Chapter 3 of the Instruction about procedure for filling of the cargo customs declaration approved by the order of State Customs Service of Ukraine of 09.07.97 No. 307, of Ukraine registered in the Ministry of Justice 24.09.97 for No. 443/2247 provides that the customs clearance of alcoholic beverages and tobacco products which are shipped by the Ukrainian producer to duty-free shops is performed according to customs regime of transit.
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