LETTER OF DEPARTMENT OF CUSTOMS PAYMENTS OF THE STATE CUSTOMS SERVICE OF UKRAINE

of October 25, 2012 No. 15/1-15.1/1934-EP

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

For the purpose of the unified approach concerning practice of use of departmental qualifiers of information on questions of the public customs affairs which are used in the course of execution of the customs declarations approved by the order of the Ministry of Finance of Ukraine of 20.09.2012 No. 1011, we report the following.

Concerning reflection of data concerning goods on which the duty rate - 0% is established.

According to Procedure for filling of customs declarations on the form of the single administrative document approved by the order of the Ministry of Finance of Ukraine of 30.05.2012 No. 651 (further - the Procedure), column 47 is filled in in case of customs payment (need of ensuring payment), in particular, in the third column "Rate" when charging duty it is specified - the duty rate size established by the legislation.

Thus, data on charge of duty shall be displayed with indication of code of method of calculation 01 or 06 (in case of release availability according to the Section I-IV of the Qualifier of exemptions of customs payments in case of commodity importation on customs area of Ukraine).

Example 1

Concerning reflection of data in case of partial rate decrease of duty according to the international agreement.

On separate goods which are imported into Ukraine according to the intergovernmental contract of Ukraine with the states of EAST the partial rate decrease of import duty is established. Data on charge of duty shall be displayed as follows:

Example 2

The size of preferential rate of customs tariff is specified in the first line of the column 47, together with it, the first and third line in paper copy are not printed.

At the same time, if according to the intergovernmental contract of Ukraine with the states of EAST release from the taxation is provided by duty information in column 47 is displayed as follows:

Example 3

Concerning filling of column 47 in case of need of guaranteeing goods customs payments on which do not exceed 1000 euros.

Column 47 is filled in when registration of goods requires providing customs payment, but the amount of such payments does not exceed 1000 euros and in accordance with the terms of the Customs code of Ukraine the guarantee is not provided. At the same time, in the Section of method of calculation the code 32 is specified.

Besides, we pay your attention that information on exemption of the customs payments provided according to the chosen customs regime to others what import and export, in the report of UAMP 7 (about the amounts of conditionally accrued taxes) is not introduced. The specified report joins only the amounts of conditionally accrued taxes by the codes provided by the Sections I-IV of the Qualifier of exemptions of customs payments in case of commodity importation on customs area of Ukraine and the Qualifier of exemptions of export duty.

To the head of the department of customs information technologies and statistics to consider the above information in PEAK the Inspector of 2006.

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