LETTER OF THE STATE TAX SERVICE OF UKRAINE

of July 6, 2012 No. 12289/6/15-1415

About consideration of the letter

The State Tax Service of Ukraine considered the letter of rather some tax matters on the income tax of transactions with the goods which are drawn up by the preliminary customs declaration and reports.

According to item 1 of Art. 259 of the Customs code of Ukraine of 13.03.2012 No. 4495-VI (further - the Customs code) which became effective on June 1, 2012, the preliminary customs declaration (other document which can be used instead of the customs declaration according to article 94 of this Code) moves before import to Ukraine of goods, vehicles of commercial appointment (including for the purpose of transit) or later if these goods, vehicles are in the territory of the check point through frontier of Ukraine.

Release of goods provision by customs authority of the right to use and/or the order is considered goods concerning which the customs clearance, according to stated purpose (item 5 of Art. 4 of the Customs code) is performed.

According to requirements of item 4 of Art. 54 of the Customs code the customs authority during control of correctness of determination of customs value of goods shall issue goods which are declared, in free circulation on condition of providing customs payment according to the customs value of these goods determined by customs authority, way of provision of guarantees.

According to item 3 of Art. 255 of the Customs code if the goods are declared with use of preliminary or periodic customs declarations, the customs clearance according to these declarations comes to the end in time which does not exceed four working hours from the moment of their giving.

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