LETTER OF THE STATE CUSTOMS SERVICE OF UKRAINE

of November 22, 2012 No. 27/1-343-EP

URGENTLY

About conducting checks

By results of the carried-out complex inspection of office activities cases of groundless release from the taxation of brands of the excise tax which were temporarily imported on customs area of Ukraine are established.

To the introduction in action of new edition of the Customs code of Ukraine the customs clearance of brands of the excise tax which were temporarily imported on customs area of Ukraine was performed with conditional full relief from the taxation according to paragraph 4 of Article 206 of the Customs code of Ukraine of 11.07.2002 No. 92-IV.

At the same time in the new edition the Customs code is stated above the regulation is absent.

At the same time, according to Article 105 of the Customs code of Ukraine (further - I WEAVE) in customs regime of temporary import with conditional full relief from the taxation the goods, vehicles of commercial appointment specified in article 189 WEAVE and in the Appendices B.1-B .9, C, D to the Convention on temporary import (Istanbul, 1990), on the terms of determined by these Appendices are located with customs payments only.

According to Item (g) of Article 2 of the Appendix B.3 to the Convention on temporary import, according to article 2 of this Convention, any other goods which are imported within trading activity for the purposes given in Appendix 1 to this Appendix which import is not trading activity in itself use the right to temporary import.

At the same time, in Appendix 1 to the Appendix B.3 of the specified Convention there are no excise duty brands, and therefore application of conditional full relief from the taxation in case of customs clearance of such brands is impossible.

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