of March 5, 2013 No. 11.1/2-12.2/2172-EP
To chiefs of customs authorities
About temporary import of automotive vehicles by resident citizens
For the purpose of ensuring the correct application of the requirements of the legislation regulating question of temporary import by resident citizens on customs area of Ukraine of automotive vehicles as vehicles of commercial appointment, the State Customs Service of Ukraine reports.
According to provisions of Item 59 of Article 4 of the Customs code of Ukraine (further - the Code) vehicles of commercial appointment are, in particular, vehicles (motor vehicles, trail cars, semitrailer trucks) which are used in international carriages for paid transportation of persons or for paid or free industrial or commercial transportation of goods.
The article 1 Appendix C to the Convention on temporary import (Istanbul, 1990) / further - The convention / it is determined that commercial use means paid transportation of persons or industrial or commercial paid or free transportation of loads.
According to Item (a) of the article 5 Appendix C to the Convention vehicles of commercial use can be located in temporary import regime with conditional full relief from the taxation on condition of observance of the following requirements:
they shall be registered in the territory which is not the territory of temporary import;
they shall be registered addressed to person who is registered or constantly lives outside the territory of temporary import;
they shall be imported and used by persons performing the activities from such territory.
By Item (a) of the article 8 Appendix C to the Convention and part three of article 189 of the Code it is determined that temporary import of vehicles of commercial appointment to customs area of Ukraine is allowed provided that such vehicles will not be used for domestic transports on customs area of Ukraine.
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