Department of the organization of customs control and registration Management of declaring and customs regimes
of August 17, 2012 No. 12.2/2/2182-EP
To department of customs information technologies and statistics
The department of the organization of customs control and registration works out the service record of Department of customs information technologies and statistics of 16.07.2012 No. 18/12-15-4769-EP of rather formatno-logical control of columns of customs declarations (further - TD) in case of declaration of goods according to customs regime of reimport.
We report that the list of cases of application of customs regime of reimport is determined by part two of Article 78 of the Customs code of Ukraine (further - the Code), namely return of goods after customs regime of temporary export, return of not processed goods after stay in customs regime of conversion outside customs area of Ukraine and return of goods after stay in customs regime of export with observance of certain conditions.
At the same time, according to Item 206.3 of article 206 of the Tax Code of Ukraine, transactions on commodity importation in customs regime of reimport are exempted from the taxation, except transactions on import according to Item 3 parts two of Article 78 of the Customs code of Ukraine. 3 parts two of article 78 of the Code are provided by Item the room in customs regime of reimport of goods which were placed in customs regime of export (final export) and return to person who exported them, in connection with failure to carry out (inadequate accomplishment) of conditions of the external economic agreement according to which these goods were located in export regime, or on other circumstances which interfere with accomplishment of this agreement.
Thus in TD in which first subsection of column 37 are put down the 4132 code (or "4161" with indication of in the second subsection of the column 37 of the FP code) charge of payments in column 47 is performed with indication of code of method of calculation "06". In column 36 at the same time it is put down "000000000".
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system
If you cannot find the required document, or you do not know where to begin, go to Help section.
In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.
You also may open the section Frequently asked questions. This section provides answers to questions set by users.