of December 29, 2012 No. 12875/0/71-12/22-3317
About procedure for control of import transactions
The State Tax Service of Ukraine, considering numerous requests of bodies of the State Tax Service concerning determination of date of completion of import transaction, reports the following.
The date of completion of import transactions of residents which are performed on the terms of delivery delay is determined by article 2 of the Law of Ukraine of 23.09.94 No. 185 "About procedure of payments in foreign currency" (further - the Law).
The National Bank, proceeding from powers and on accomplishment of the Decree of the Cabinet of Ministers of Ukraine of 19.02.93 No. 15-93 "About system of currency control and currency exchange control", requirements of the Law, determined procedure authorized banks of control of observance by residents of the terms of calculations for export and import transactions established by the legislation, having stated them in the Instruction about procedure of control of export, import transactions approved by the resolution of Board of the National Bank of Ukraine of 24.03.99 No. 136 and registered in the Ministry of Justice of Ukraine in 28.05.99 for No. 338/3631 (further - the Instruction).
According to Item 3.3 of the Section of 3 Instruktsii bank removes from control transaction of resident in case of import of products with import it on the territory of Ukraine if such products according to the legislation of Ukraine are subject to customs clearance, based on information on this transaction in the register of TD (type _m-40 "Import", _m-41 "Reimport", _m-72 "Duty-free shop", _m-75 "Refusal for benefit of the state", _M76 "Destruction or destruction"), and in other cases - after sight resident of the document which according to terms of the contract certifies implementation by the nonresident of delivery of products, performance of works, provision of services.
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