LETTER OF THE STATE TAX SERVICE OF UKRAINE

of January 29, 2013 No. 1389/6/15-3115

The State Tax Service of Ukraine provides information concerning the taxation the transaction value added tax on return of the equipment received from the nonresident in operational leasing.

As the company imports the equipment on terms of the contract of the operational leasing concluded with the nonresident, such equipment will be placed in customs regime of temporary import. Depending on type of the equipment which is imported, according to item 206.7 of Art. 206 of the Tax code of Ukraine (further - NKU) to transactions on commodity importation on customs area of Ukraine in customs regime of temporary import applies conditional full relief from the taxation or conditional partial release from the taxation on condition of observance of the requirements and restrictions set by Chapter 18 of the Customs code of Ukraine (further - I WEAVE).

Conditional full relief from the taxation (subitem 206.7.1 of item 206.7 of Art. 206 of NKU) is applied to goods and according to the procedure, certain Art. 105 I WEAVE according to which in the specified mode goods are located only, I WEAVE the vehicles of commercial appointment specified in Art. 189 also in Appendix B. 1-B.9, C, D to the Convention on temporary import (Istanbul, 1990), on the conditions determined by these Amendments and also aircrafts which are imported on customs area of Ukraine by the Ukrainian airlines under agreements of operational leasing.

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