ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of March 25, 2015 No. 359

About approval of form of the Declaration on the maximum retail prices on excise goods (products), the Procedure for creation and submission of the declaration on the maximum retail prices on excise goods (products)

According to Item 220.2 of Article 220 of the Section VI of the Tax code of Ukraine, the subitem 5 of item 4 of the Regulations on the Ministry of Finance of Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of August 20, 2014 No. 375, I order:

1. Approve enclosed:

form of the Declaration on the maximum retail prices on excise goods (products);

Procedure for creation and submission of the Declaration on the maximum retail prices on excise goods (products).

2. Declare invalid the order of the State Customs Service of Ukraine and State Tax Administration of Ukraine of December 24, 2010 No. 1535/1027 "About approval of form of the Declaration on the maximum retail prices on excise goods (products), the Procedure for creation and submission of the declaration on the maximum retail prices on excise goods (products)", registered in the Ministry of Justice of Ukraine on January 19, 2011 on No. 78/18816.

3. To department of tax, customs policy and methodology of financial accounting of the Ministry of Finance of Ukraine (Chmeruk N. A.) provide:

provision of this order on state registration in the Ministry of Justice of Ukraine;

promulgation of this order.

4. This order becomes effective from the date of its official publication.

5. To impose control over the implementation of this order on the Deputy Minister of Finance of Ukraine Makeeva A. L. and Acting Chairman of the Public fiscal service of Ukraine Moklyak M. V.

 

Approved by the Order of the Ministry of Finance of Ukraine of March 25, 2015 No. 359

The declaration on the maximum retail prices on excise goods (products)

See the Declaration on the maximum retail prices on excise goods (products) (13Kb In original language)

 

Approved by the Order of the Ministry of Finance of Ukraine of March 25, 2015, No. 359

Procedure for creation and submission of the Declaration on the maximum retail prices on excise goods (products)

I. General provisions

1. Submission of the Declaration on the maximum retail prices on excise goods (products) (further - the Declaration) stipulated in Article 220th Section VI of the Tax code of Ukraine (further - the Code).

2. Declaring of the maximum retail prices on tobacco products on which Article 215 of the Section VI of the Code establishes ad valorem rates of the excise tax (further - excise goods (products)) is performed by producers or importers of such tobacco products.

3. The declaration moves the producer or the importer of excise goods (products) in the central executive body realizing state tax and policy (further - the Central body).

4. Shall contain data on the maximum retail prices established by the producer or the importer on the excise goods (products) made by it in Ukraine in the Declaration or on all excise goods (products) imported by it to Ukraine and date with which the maximum retail prices are established.

5. In case of need in change of any data containing in the Declaration submitted the producer or the importer of excise goods (products) to the central body, the producer or the importer shall submit to such body the new Declaration. Change of any data containing in the Declaration can be performed not more often than two times a month.

II. Submission of the declaration

1. The declaration moves in the Central body means of electronic communication electronically with observance of requirements of the Laws of Ukraine "About electronic documents and electronic document management", "About electronic confidential services", by its direction in monitoring body in the main place of accounting of the customs applicant for implementation of verification of presence and reliability of obligatory details.

2. Submission of the Declaration electronically and receipt of receipts on obtaining and adoption of such Declaration are performed by means of electronic communication according to the Procedure for exchange of electronic documents with monitoring bodies approved by the order of the Ministry of Finance of Ukraine of June 6, 2017 No. 557, registered in the Ministry of Justice of Ukraine on August 3, 2017 for No. 959/30827 (in edition of the order of the Ministry of Finance of Ukraine of June 1, 2020 No. 261).

3. The declaration is considered accepted in the presence of the second receipt on acceptance of the electronic document containing date and time of adoption of the Declaration, registration number of the adopted Declaration. In case of availability of the second receipt on adoption of the electronic document date and time of acceptance (registration) of the electronic document by monitoring body the date and time fixed in the first receipt are considered.

4. The declaration moves the producer or the importer of excise goods (products) in the Central body no later than the termination of the last working hour of day in which the deadline for the declaration - the 10 and 25 expires.

5. The maximum retail prices established by the producer or the importer on the goods (products) listed in the Declaration and provided to the central body no later than the 10th are entered from the 15th in which the Declaration moves, and the determined and given not later 25th - from 01 dates following after month in which the Declaration is submitted to the central body and are effective before their change according to the procedure, established by the Code.

6. Data on the maximum retail prices established in the Declaration on tobacco products not earlier than 15 and 01 dates, this Section specified in Item 5, are posted on the official website of the central body for form according to appendix to this Procedure.

7. The maximum retail prices established by the producer or the importer on excise goods (products) shall be caused on consumer packaging of such goods together with date of their production.

8. The declaration is not adopted in case:

representation is later than term, the stipulated in Item 4 presents of the Section;

discrepancies to certain form.

III. Procedure for filling of the Declaration

1. The declaration consists of introductory part, the main part and final part.

2. Prolog:

1) in the field 02 "Date of Introduction" the payer specifies Date of Introduction of the maximum retail prices on excise goods (products);

2) in fields 033 or 034 putting down of the mark "x" declares reference of the customs applicant to the producer or the importer of excise goods (products).

3. Main part:

1) in the column 2 "Commodity Code (Products) according to UKT Foreign Trade Activities" the code of excise goods (products) on which Article 215 of the Section VI of the Code establishes ad valorem rates of tax is specified (in particular, non-filtered cigarettes, cigarettes belong to the UKT foreign trade activities code 2402 20 90 10; to the UKT foreign trade activities code 2402 20 90 20 - filtered cigarettes; to the UKT foreign trade activities code 2402 10 00 90 - cigarillos, including cigarillos with the cut-off ends, with tobacco content);

2) in the column 3 "The Description of Goods (Products) according to UKT Foreign Trade Activities" the name of goods according to UKT foreign trade activities is specified what corresponds established in the subitem 1 of Item 3 of this Section of commodity code (products);

3) in the column 4 "Proper Name of Excise Goods (Products) with the Additional Information concerning Characteristics (in the Presence)" the list of excise goods (products) which are made by the producer in Ukraine is specified or are imported by the importer to Ukraine, according to their own names, in particular:

if on excise goods (products) with identical own name and the different additional information concerning characteristics of goods (products) identical maximum retail price is established, then own name of such goods (products) and the additional information concerning its characteristics are specified in one line;

if on excise goods (products) with identical own name and the different additional information concerning characteristics of goods (products) different maximum retail prices are established, own name of such goods (products) and each additional information concerning its characteristics are specified in separate lines;

different maximum retail prices on excise goods (products) with identical own name and the identical additional information about goods cannot be established;

4) in the column 5 "Commodity Unit (Products) on Which the Price Is Established" the name of commodity unit on which the maximum retail price - "pack" or "packaging" is established is specified;

5) in the column 6 "Quantity of Units of Product in Commodity Unit (Products) on Which the Price, Pieces Is Established" the total quantity of units of piece tobacco products (in particular, cigarettes, cigarillos) containing in commodity unit (products) specified in the subitem 4 presents of Item is specified (in "pack" or "packaging");

6) in the column 7 "Maximum Retail Price of Commodity Unit (Products), UAH, Kopek." the maximum retail price of commodity unit (products) according to own name established by the producer or the importer of these goods is noted.

 

Appendix

to the Procedure for creation and submission of the Declaration on the maximum retail prices on excise goods (products) (Item 6 of the Section II)

Data on the maximum retail prices established in the Declaration on tobacco products

№. of payment order	Date of Introduction of the maximum retail prices	Customs applicant	EGRPOU code	Registration number of accounting card of the taxpayer or series (in the presence) and passport number	Producer/importer	Commodity code (products) on UKT foreign trade activities	The description of goods (products) on UKT foreign trade activities	Own excise goods (products) with the additional information concerning characteristics (in the presence)	Commodity unit (products) on which the price is established	Quantity of units of product in commodity unit (products) on which the price, pieces is established	Maximum retail price of commodity unit (products), UAH, kopek.
1	2	3	4	5	6	7	8	9	10	11	12

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