of July 17, 1997 No. 468/97-BP
About state regulation of agricultural import
This Law establishes procedure for tariff and non-tariff regulation of import of agricultural raw materials and products of its conversion (further - agricultural products) for creation of equal conditions of the competition between products of national production and products of nonresidents, and also some methods of price support of agricultural producers of Ukraine.
The import (import) customs duties on the goods determined in article 6 of this Law are established and change the Verkhovna Rada of Ukraine.
Complete rates of import (import) duty for goods of the first and second groups of the Ukrainian classification of goods of foreign economic activity (UKT foreign trade activities) (except excisable) are established in double size to the size of the preferential rates of import (import) duty determined in article 6 of this Law.
Complete rates of import (import) duty for goods of third - the twenty fourth groups of the Ukrainian classification of goods of foreign economic activity (UKT foreign trade activities), and also on excise goods are established at the level of preferential rates.
In case of commodity importation, determined in article 6 of this Law, are not permitted:
payment deferral of customs duty and value added tax;
exemption of import (import) customs duty of the physical persons or legal entities having privileges from payment of import customs duty agrees other legislative acts of Ukraine.
Seasonal import (import) duties are found annually in the double size to the size of preferential rates of import (import) duty for agricultural products of groups of the Ukrainian classification of the goods of foreign economic activity (UKT foreign trade activities) determined in part five of this Article during the term of cleaning and bookmark on storage of similar products of the Ukrainian production.
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