RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of January 27, 1997 No. 66

About approval of the Procedure for collection of the value added tax and excise duty in case of commodity importation on customs area of Ukraine

The Cabinet of Ministers of Ukraine DECIDES:

1. Approve the Procedure for collection of the value added tax and the excise duty in case of commodity importation on customs area of Ukraine it (is applied) and to enact it in five days from the date of publication.

2. To the State Customs Service in coordination with State Tax Administration to approve in two weeks the instruction concerning the Procedure for collection of the value added tax and the excise duty in case of commodity importation on customs area of Ukraine.

Approved by the Resolution of the Cabinet of Ministers of Ukraine of January 27, 1997, No. 66

Procedure for collection of the value added tax and the excise duty in case of commodity importation on customs area of Ukraine

1. This Procedure determines the mechanism of collection and control of correctness of calculation and timeliness of the tax discharge on value added and the excise duty from the goods imported to Ukraine by subjects of foreign economic activity irrespective of date of the conclusion and conditions of contracts, and also exemption of these taxes.

2. The value added tax and the excise duty is paid according to the legislation at the rates operating on the date of submission of the cargo customs declaration, taxpayers - receivers (buyers and customers) of goods or according to their order persons authorized on declaring along with payment of duty and customs fees (to or at the time of submission of the cargo customs declaration to customs clearance).

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