LETTER OF THE STATE CUSTOMS SERVICE OF UKRAINE

of July 24, 2012 No. 15/1-15.1/1368-EP

Concerning filling of columns of the customs declaration on the EAD form

Taking into account numerous requests of customs authorities concerning filling of columns of the customs declaration on the form of the single administrative document in case of registration of goods which were placed in customs regime of conversion outside customs area and within certain term return to customs area of Ukraine, we report the following.

According to part two of Article 150 of the Customs code of Ukraine (further - the Code), transactions on conversion of goods can include:

1) actually conversion of goods, including: processing, installation, dismantle, use of separate goods which promote or facilitate process of production of products of conversion;

2) repair of goods, including upgrade, recovery and regulation, calibration.

To conversion products, except those which within certain term return to customs area of Ukraine in the same condition in which they were exported out of limits of customs area of Ukraine with observance of the conditions specified in article 78 of the Code or in the repaired type if repairs are made within warranty obligations, partial release from the taxation is applied by customs payments.

At the same time the positive difference between the amount of customs payments added on conversion products and the amount of customs payments which would be subject to payment in case of import of the corresponding goods which were exported out of limits of customs area of Ukraine for conversion is subject to payment.

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