of August 16, 2012 No. 311.1/2-12.2/9330-EP
To heads of customs authorities
About prolongation of term of temporary import of goods which were temporarily imported on customs area of Ukraine till 01.06.2012
Due to the requests of customs authorities and subjects of foreign economic activity concerning application of provisions of Chapter 18 of the Customs code of Ukraine in case of prolongation of term of temporary import of goods which were temporarily imported on customs area of Ukraine till 01:06. We report 2012,.
By Article 103 of the Customs code of Ukraine of 13.03.2012 34495 - VI (further - the Code) it is determined that temporary import is customs regime according to which foreign goods are imported for specific purposes on customs area of Ukraine with conditional full or partial release from the taxation customs payments and without application of measures of non-tariff regulation of foreign economic activity and are subject to re-export before completion of fixed term without any changes, except for regular depreciation as a result of their use.
By part six of article 104 of the Code it is determined that for goods placement in customs regime of temporary import person responsible for observance of customs regime shall pay, in particular, customs payments according to article 106 of this Code or provide accomplishment of the obligation on customs payment according to the Section X of this Code.
By part one of article 108 of the Code it is determined that the term of temporary import of goods is established by customs authority in each case, but shall not exceed three years from the date of goods placement in customs regime of temporary import.
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