Key Benefits:
For changes to subsection 5 of section XX "Transitional provisions" of the Tax Code of Ukraine on the promotion of market development of used vehicles
Verkhovna Rada of Ukraine Orders:
I. Unit 5 Section XX "Transitional provisions" of the Tax Code of Ukraine (Verkhovna Rada of Ukraine, 2011, No. 13-17, art. (112) to complement paragraph 15 of this content:
" 15. Temporarily, until December 31, 2018, set the excise tax rates on such goods:
| Commodity code (products) according to OCT ZED |
Description of goods (products) according to OCT ZED |
Tax rate of a solid sum of a unit of realized product (products) (specific) |
| 8703 |
Motor vehicles and other motor vehicles designed primarily to transport people (other than motor vehicles of the range 8702), including cargo vans and racing cars: |
|
|
|
-Other vehicles with internal combustion engine with spark ignition and with curvature and shuttle mechanism: |
|
| 8703 21 |
-with the engine volume of the engine, no more than 1,000 cubic meters. See: |
|
| 8703 21 90 |
--what used |
0.102 euros for 1 cube. see engine cylinders |
| 8703 22 |
-with a working volume of the engine cylinders of over 1,000 cubic meters. cm, but not more than 1,500 cubic meters. See: |
|
| 8703 22 90 |
--what used |
0.063 euros for 1 cube. see engine cylinders |
| 8703 23 |
-with a working volume of the engine of more than 1500 cubic meters. But not more than 3,000 cubic meters. See: |
|
| 8703 23 90 |
--used: |
|
| ARSGUI32.RC IDD_FARMS_INFO IDC_STATIC &CS_ |
----with an engine volume of more than 1500 cubic meters. But not more than 2,200 cubic meters. See |
0.267 euros for 1 cube. see engine cylinders |
| 8703 23 90 31 8703 23 90 33 |
----with the engine volume of more than 2,200 cubic meters. But not more than 3,000 cubic meters. See |
0.276 euros for 1 cube. see engine cylinders |
| 8703 24 |
-with a working volume of the engine of an engine of over 3,000 cubic meters. See: |
|
| 8703 24 90 |
--what used |
€ 2.209 per 1 cube. see engine cylinders |
|
|
-other vehicles with internal combustion engine ignition (diesel or semi-diesel): |
|
| 8703 31 |
-with the engine volume of the engine, no more than 1,500 cubic meters. See: |
|
| 8703 31 90 |
--what used |
0.103 euros for 1 cube. see engine cylinders |
| 8703 32 |
-with a working volume of the engine of more than 1500 cubic meters. But not more than 2500 cubic meters. See: |
|
| 8703 32 90 |
--what used |
0.327 euros per cube. see engine cylinders |
| 8703 33 |
-with a working volume of the engine of an engine of over 2500 cubic meters. See: |
|
| 8703 33 90 |
--what used |
€ 2.209 per 1 cube. see the engine volume of the engine. |
The excise tax rates set by this item do not apply for passenger cars if they are:
Having the origin of a country recognized by the State-occupying State under the law of Ukraine and/or a recognized state-aggressor with respect to Ukraine by law, either to the territory of such a state of the occupant (aggressor) and/or from occupied The territory of Ukraine, defined by the law of Ukraine;
to apply to customs territory of Ukraine by person for their own use or in favour of other persons under the purchase of sale, mines, supplies, gifts, commissions, errands, violations, other economic and civil and legal treaties, or by decision of the court in the number of more than one passenger car during the calendar year.
In the event of alienation within 365 days of the registration of vehicles, in which the excise tax rates have been applied to this item, the tax fee is required to pay excise tax for the following: "Article 215 of this Code".
1. This Act takes effect from the first number of the month, the next month of its publication.
2. The Cabinet of Ministers of Ukraine in the monthly row from the day of entry into force:
to ensure the development, testing and commissioning of the software required to monitor the delivery of the taxpayers of the excise tax of passenger cars by the regulations established by the Act;
To bring their legal and legal acts into compliance with the Act;
Provide a revision and enforcement of the ministries and other central executive bodies of their normative acts in compliance with the Act.
