LAW OF UKRAINE

of June 7, 2012 No. 4915-VI

About introduction of amendments to Tax and Customs codes of Ukraine concerning approval of their separate regulations

The Verkhovna Rada of Ukraine decides:

I. Bring the following changes in Tax and Customs codes of Ukraine:

1. In the Tax code of Ukraine (The sheet of the Verkhovna Rada of Ukraine, 2011 No. No. 13-17, of the Art. 112):

Item 1.2 of Article 1 to state 1) in such edition:

"1.2. Rules of the taxation of goods which move through customs border of Ukraine are determined by this Code, except rules of the taxation of goods duty which are established by the Customs code of Ukraine and other laws concerning customs affairs";

To exclude 2) in Item 3.1 of Article 3 of the word "import or export";

3) in Item 14.1 of Article 14:

add with subitem 14.1.21-1 of such content:

"14.1.21-1. Commodity importation on customs area of Ukraine, commodity exportation out of limits of customs area of Ukraine - set of the actions connected with movement of goods through customs border of Ukraine by any method in the corresponding direction according to the Customs code of Ukraine";

to exclude paragraph two of subitem 14.1.41;

state subitem 14.1.102 in such edition:

"14.1.102. duty-free shop - institution of trade in goods which are in customs regime of duty-free trade according to Chapters 22 and 60 of the Customs code of Ukraine";

add with subitems 14.1.113-1 and 14.1.113-2 of the following content:

"14.1.113-1. customs regimes - it is used in the value given in the Customs code of Ukraine;

14.1.113-2. the international mailings, the international express departures, unaccompanied baggage, personal belongings, hand luggage, the accompanied baggage - are used in the values given in the Customs code of Ukraine";

exclude subitem 14.1.242;

state subitem 14.1.254 in such edition:

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