C A C U A TO R S
{The law has lost validity on the basis of the Code
N 4495-VI ( 4495-17 ) 13.03.2012, VR
2012, N 44-45, N 46-47, N 48, pp. 552}
About transactions with a gift of raw materials
Foreign Economic Relations
(Information of the Verkhovna Rada of Ukraine (VR), 1995, N 32, pp. 255)
{Be in Action by VR
N 328 /95-VR of 15.09.95, BBB, 1995, N 32, pp. 256}
{Standards of the Act in part of the added value tax
spread only on the execution of a promissory note,
issued tax payers to the Act of
N 168 /97-PL from 03.04.97, VR, 1997, N 21, pp. 156}
{Further see. para. 3 Article 7 of the Act
N 468 /97-VR from 17.07.97, VR, 1997, N 44, pp. 281}
{With changes under the Laws
N 958-XIV ( 958-14 ) of 15.07.99, VB, 1999, N 38, pp. 344
N 2555-III 2555-14 ) of 21.06.2001, VR, 2001, N 41, pp. 203}
{In the edition of the Law
N 2761-III ( 2761-14 ) of 04.10.2001, BBR, 2002, N 6, pp. 40}
{With changes under the Laws
N 1959-IV 1959-15 ) from 01.07.2004, VCE, 2004, N 52, pp. 565
N 2505-IV ( 2505-15 ) from 25.03.2005, VVC, 2005, N 17, N 18-19,
.267
N 2642-IV ( 2642-15 ) from 03.06.2005, VR, 2005, N 27, pp. 363
N 2771-IV ( 2771-15 ) from 07.07.2005, VR, 2005, N 34, pp. 441
N 441-V ( 441-16 ) from 13.12.2006, VR, 2007, N 9, pp. 73
N 107-VI ( 107-17 ) From 28.12.2007, VR, 2008, N 5-6, N 7-8, pp. 78
-changes valid on 31 December 2008}
{Further see. Decision Of The Constitutional Court
N 10-rp/ 2008 ( v010p710-08 ) From 22.05.2008}
{With changes under the Laws
N 309-VI ( 309-17 ) from 03.06.2008, VR, 2008, N 27-28, pp. 253
N 2856-VI ( 2856-17 ) from 23.12.2010, VR, 2011, N 29, pp. 272
N 4099-VI ( 4099-17 ) from 09.12.2011, VR, 2012, N 27, pp. 291
N 4100-VI ( 4100-17 ) from 09.12.2011, VR, 2012, N 28, pp. 306}

{Set that the rules of the Act do not apply to goods which are
will fall under definition 1-24 of OCT ZED groups ( 2371a 14 ),
under the Law N 1782-VI ( 1782-17 ) From 22.12.2009,
AVR, 2010, N 9, pp. 85}
"[In the text of the Law of the Word" (in addition to customs) " excluded
under the Law N 2856-VI ( 2856-17 ) 23.12.2010}
{In the text of the Law of the Word " Ministry of Economy and Affairs
European integration of Ukraine " in all differences replaced
" the central executive authority on matters of
of Economic Policy " in the appropriate case according to
Act N 4099-VI 4099-17 ) From 09.12.2011}

Article 1. Definition of concepts
In this Act, the term is used as follows:
The artist is a subject of economic activity that runs
Transactions with a gift of raw materials;
ready products-products (goods) produced from
the use of gift raw materials (except for the part that
used to conduct calculations for its processing) and
defined as the end in the contract between the customer and the performer.
Ready products can be returned to the customer country or
implemented by the customer (or on his behalf by the executive) in the country
An executive or a different country. In case of the need of the Cabinet of Ministers
Ukraine defines types of products (goods) that cannot be
Classified as ready products;
Davalnitsky raw materials, materials, semi-fabrication,
complex products, energy, imported into customs territory
Ukraine by foreign customer (or procured by foreign customer for
foreign currency in Ukraine) or removed from its borders Ukrainian
A customer for use in the production of finished products.
A gift of raw materials cannot be purchased by a foreign customer.
in the customs territory of Ukraine for the national currency of Ukraine or
received it as a result of other operations, including
Commodity exchange. Ownership of the gift of gift of raw materials
each stage of her recycling, as well as the produced prepared
The products are owned by the customer;
The customer is the entity that provides
A gift of raw materials for the production of finished products;

Paragraph 6 of Article 1 is excluded under the Law of the
N 4099-VI ( 4099-17 ) From 09.12.2011}

operation with gift of raw materials in foreign economic
relations-operation of processing (processing, enrichment or
(c) Davalnytsia as a result of the technology
code-changing process according to the OCT ZED 2371a 14 , 2371b-14 ,
2371st-14 , 2371g 14 ) (regardless of the number of performers), as well as
stages (operations of processing of this raw materials) with the purpose of obtaining
Finished products for the appropriate fee. Pre-Dating
An orphan in foreign economic relations belongs to the operation, in
The customer ' s raw materials at a specific recycling stage, as well as on
the final, is the main material and its cost is at least
as 20 percent of the total cost of finished products, with
mandatory is the prior delivery of the executive
Davalnitsky's raw materials relative to the return made of it
Ready-made products. When calculating the cost of a gift
raw materials in the cost of finished products account for the cost of the whole
(entered) waste raw materials and delivery costs
That's the raw material for the performer. With regard to technology
features of the processing of the Cabinet of Ministers of Ukraine by post
Central Body for Economic Policy
may refer to devaluation transactions in
external relations of special operations, if not
changing code according to the UTA ZED ( 2371a 14 , 2371b-14 ,
2371st-14 , 2371g 14 ); {Abzac of the seventh article 1 with the changes;
In accordance with the Law N 4099-VI ( 4099-17 ) From 09.12.2011}
Major circumstances-unforeseen and unforeseen events,
what happens regardless of the will and desires of the customer or
Performer (war, blockade, strike, fire, crash, peac-fire,
freezing of the sea, closing of sea pros that happen to be
a normal sea path between shipping ports and
uploading, another natural disaster, export ban (import),
currency restrictions or other restrictions on property rights on raw materials or
prepared products, including on their displacement, accepted.
a state or an appropriate state body, etc.) and lead to
violation of the terms of deferred contracts, this Act and other
Legislative acts.
Article 2. Order of import into the customs territory of Ukraine
The gift of the foreign customer and the
Removal of the goods produced from it.
1. Davalnytsia raw materials to import into customs territory
Ukraine by foreign customer, is covered by customs, and
other taxes and assemblies that can be handled in the delivery of goods
The law is under way {Part of the first Article 2 in the edition of Act N 2856-VI ( 2856-17 )
23.12.2010}
2. Payment of duties, taxes and fees
by the Ukrainian executive by issuing the state tax authority
Service by site:
a simple avalanche bill with a string of payment equal to
the line of implementation of operation with Davalnitz raw, but not more
as 90 calendar days since the design of the cargo customs office
Declaration. (Second part of Article 2, paragraph 2, of the
Law N 2505-IV 2505-15 ) 25.03.2005)
In case of non-promissory note, the specified string is defined
A promissory note holder can protest it in non-payment
according to the legislation and during the same working day since the
A prosthesis appeal to the bank that carried out the weight of the promissory note, with
Requesting his payment. The bank is required not later.
day coming in the day of the appeal of the promissory note, to tell him
The value specified in the sum of the sum value. (Paragraph third of second article 2 in
revision of Act N 2505-IV ( 2505-15 ) 25.03.2005)
The amount specified in the idle crash is defined by the
in the currency of the contract for the implementation of the
Raw material. (The fourth part of Article 2, paragraph 4, of the
By Act N 2505-IV 2505-15 ) 25.03.2005;
in the edition of Act N 2642-IV ( 2642-15 ) 03.06.2005; s
Under the Act N 2771-IV ( 2771-15 ) From
07.07.2005)
Cabinet of Ministers of Ukraine may decide on payment
income tax, taxes and fees by individual
commodity positions ( 26-2006 ) by issuing an organ of the State
tax service by the location of the promissory note executive
a line of payment equal to the transaction line of the transaction with
a gift of raw material, but not more than 90 calendar days from
From the beginning of the cargo customs declaration. (Part 2)
Article 2 is supplemented by paragraph 5 according to Act N 2771-IV
( 2771-15 ) 07.07.2005) (Part of the second article 2 in the edition of Law N 1959-IV (Part II) 1959-15 )
01.07.2004)
3. On the technological features of the Cabinet
Ministers of Ukraine for the publication of a relevant ministry or other
The central body of executive power can set others
the lines of execution of individual types of operations with a gift of raw materials.
4. In the case of the removal of the finished products in full,
In the United States of America,
period, defined in parts of the second, third and eighth of this
the article, the note is repaid and imposed by the customs, taxes and fees not
You can handle The bill is also repaid in case of partial
The removal of finished products outside the customs territory of Ukraine,
of the contract stipulated by the Ukrainian
reaffirm the payment of the applicable taxes, taxes and
a meeting to be paid in case of import into Ukraine
the parts of the raw materials from which not imported from Ukraine is prepared
products. To determine the amount of payment of fees, taxes and fees
the cost of gift raw materials is listed in the national
the currency of Ukraine for the course of the National Bank of Ukraine acting on
The day you pay for a promissory note.
5. The bill of promissory notes is made by the State Tax Authority.
service is based on the whereabouts of the artist.
6. If the types of gift raw materials are introduced, which are not
Covers by customs, tax and gathering, Ukrainian
The performer delivers the state tax service authority for his
the location of a written commitment to the removal of the finished
products in the period specified in parts of the second and third of this
Articles.
7. In case of the removal of finished products in conditioned
a written obligation volume of a period defined in parts
second, third and eighth of this article, written commitment
Repaying.
8. State tax authorities are entitled to comply.
to the law to grant permission to recharge the payment of promissory notes or
Repayment of the written obligations of business entities
activities that carry out operations with a gift of raw materials in the
Foreign economic relations, prior to string of actual
The shipment of finished products to the foreign customer. {Part 8 of Article 2 in the edition of Act N 2856-VI ( 2856-17 )
23.12.2010}
9. Undertake for customs clearance of the Davalnytsia
which is introduced into the customs territory of Ukraine, is the representation of the Ukrainian
of the customs authority of the copy of the promissory note (written obligation);
(taken by an account) of the State Tax Service authority
(c) The site of the artist and the copy of the
A contract for recycling of gift-making raw materials.
10. Preparation for the customs clearance of the finished products
produced with the use of gift-free raw materials imported into
the customs territory of Ukraine, and exalted from its territory, is the submission
The Ukrainian artist of the customs authority of a copy of a promissory note (written
an obligation) and copies of the cargo customs declaration, and
If necessary, and the conclusion of the Chamber of Commerce of Ukraine or
Regional trade and industrial chambers about ready products
produced by recycling of gift raw materials, cost
of which is not less than 20 per cent of the total cost of the finished
products.
11. Preparation for promissory note (written commitment)
is a submission by the Ukrainian executive branch of the State Tax Authority
service for its location, a copy of the vivise cargo customs
the declaration of the Customs office
prepared products, about the actual crossing of finished products
The customs border of Ukraine.
12. Order of issuance, accounting, deformation and payment
(repayment) of promissory notes (written obligations)
State Tax Administration of Ukraine for the approval of
Ministry of Finance of Ukraine.
13. During the design of the cargo customs declaration on
"Gift of raw material" and "Gift" code is done.
According to the agreement classifier.
14. Ready products that are made of gift-free raw materials
smuggled by foreign customer to customs territory of Ukraine from
subject to the requirements of this Act, and to be removed from the customs territory
Ukraine, does not cover visa (export) customs and other countries.
taxes and assemblies that are handled in the event of goods exports, and not
falls under license and quota. Ready
products that are produced using gift-free raw materials,
in the customs territory of Ukraine by a foreign customer, and
belongs to him, does not extend the special mode of export of goods,
with the exception of special purpose goods, which lists which
is set up by the Cabinet of Ministers of Ukraine.
15. Output of the finished products
international treaties of Ukraine, consent to the binding
By the Verkhovna Rada of Ukraine, there is a voluntary constraint
export, done in order established by the central
the executive branch on economic policy.
16. For part of gift or finished products,
Received as a payment for a work done, a Ukrainian artist
pays courtesy of the customs, taxes and fees that are handled by the
The goods (works, services).
17. In case of loss or complete spoiled raw material
or finished products by force majeure, actuality
By the Chamber of Commerce of Ukraine or
regional trade and industrial chambers, vexel (written)
the obligation) is repaid and imposed by customs, taxes and fees not
You can handle If necessary, the level of gift is necessary
Raw materials or finished products
are defined by the Chamber of Commerce of Ukraine or regional
Trade-industrial chambers.
Move or get what's left behind the twilight of the gift.
Raw materials or finished products or after recycling
raw materials, in the case of their implementation in the customs territory of Ukraine
are subject to the covers of customs, other taxes and taxes,
Report of the United States of America to the United States and to the United States
Under the law.
Payment of paid taxes and fees will be made by the buyer
waste or scrap, which is decorated by a valid cargo customs declaration
(without any actual import in Ukraine).
18. In a written statement by a foreign customer of Davalnytsia
Raw materials imported and not recycled in customs territory
Ukraine, or waste or scrap, which remained after full
Slate of gift or finished produce
Or after the conversion of Davalnitsky raw materials,
may be removed in the order set by the State Customs
service of Ukraine.
19. Inportation of individual types of Davalnytsia to customs
territory of Ukraine or carrying out operations related to its
processing in the territory of Ukraine, may temporarily be limited to or
Prohibiting the Cabinet of Ministers of Ukraine if such actions may
damage the country ' s economy.

Article 3. Implementation procedures in the customs territory of Ukraine
Finished products produced from Davalnytsia
The raw materials imported by a foreign customer
1. Ready products made of gift-free raw materials
smuggled by foreign customer in order and on conditions provided for
Article 2 of this Act may be implemented in Customs
Ukraine is only a permanent member of Ukraine.
a representation of a kind of cargo customs declaration on the
finished products (without actual input to the customs territory)
Ukraine) and pays courtesy of customs, other taxes and fees provided
legislation for similar imported goods. Oh, my God.
It is paid for preferential rates of the One Customs Tariff of Ukraine.
Oil products produced from Davalnytsia oil are exempt from
It's a courtesy call.
2. The basis for the repayment of the promissory note (written obligation);
issued in the order stipulated by Article 2 of this Act is
Representing the Ukrainian Executive Body of the State Tax Service
from the location of a copy of the cargo customs
declaration on finished products (without actual input to it)
Ukraine), copies of a contract signed by a foreign customer from
Purchase of finished products, take-transfer of finished product
Output from foreign customer service, reference
on the payment of the applicable taxes, other taxes and fees issued by
the state of the state Customs Service for the location of the permanent
A foreign customer.
The permanent representation of a foreign customer is obliged
submitted the specified documents to the Ukrainian artist for
Ten working days after the introduction of the reception
Finished products.
3. In case of the emergence of forward-majority circumstances,
the provisions stipulated by the seventeenth and eighteenth
Article 2 of this Act.
4. Calculation between the Ukrainian buyer of finished products and
Permanent representation of a foreign order to the
National currency of Ukraine through accounts of permanent
representation in the institutions of banks of Ukraine in the order that
is set up by the National Bank of Ukraine.
5. Cabinet of Ministers of Ukraine may temporarily limit or
to prohibit the implementation of individual species in the customs territory of Ukraine
Ready products produced from Davalnytsia foreign exchange
The customer, if this could hurt the country ' s economy.
6. Realization of finished products made from davalnytsia
raw materials, which refers to 1-24 groups according to the OCT ZED
( 2371a 14 ), including the products obtained as calculations for the
processing, processing, enrichment, or use of a gift
In the customs territory of Ukraine, it is prohibited. {Article 3
complemented by part of the sixth under Act N 107-VI ( 107-17 )
28.12.2007-the change is considered unconstitutional according to the Riv
Constitutional Court N 10-rp/ 2008 (c. v010p710-08 ) From 22.05.2008;
in the wording of Act N 309-VI ( 309-17 ) of 03.06.2008}
Article 4. Procurement order in the customs territory of Ukraine
Foreign order of davalnytsia and
the order of implementation or removal of the goods produced from it
Finished products
1. A gift of raw materials may be bought by foreign
by a customer in the customs territory of Ukraine in the subject of business
It is the only foreign currency of Ukraine.
2. Preparation for customs clearance of finished products
produced with the use of gift raw materials purchased for
foreign currency in Ukraine, and will be removed from the customs territory
Ukraine, is a representation of the Ukrainian artist of the customs copy
contract to purchase a foreign customer of Davalnytsia raw materials
in Ukraine and the help of the bank of Ukraine
of a foreign currency on the account of the Ukrainian supplier of raw materials.
3. The foreign customer has the right to implement on customs
Territory of Ukraine to prepare products produced from the Davalnytsia region
Raw materials purchased on customs territory of Ukraine only through
It is a permanent representative of Ukraine.
taxes and fees prescribed by law on sale of goods at customs
Ukraine. Calculation of the Ukrainian buyer for the finished
and permanent representation of a foreign customer
Failure in the national currency of Ukraine through the accounts of the Permanent
representation in the institutions of banks of Ukraine in the order that
is set up by the National Bank of Ukraine.
For violating the specified calculation order of the reprocessing,
I think that it shipped the finished products directly to the non-resident buyer.
in the customs territory of Ukraine without the passage of calculations through
foreign order permanent representation, applied
the sanctions under the law. {The second part of the third paragraph
article 4 in the edition of Act N 2856-VI ( 2856-17 ) 23.12.2010}
4. Order of exemption from excise tax
The venomous goods made of gift
of raw materials, beyond the borders of customs territory of Ukraine is defined by the Tax Service
Code of Ukraine 2755-17 ). {Part 4 of Article 4 in the edition of Law N 2856-VI
( 2856-17 ) 23.12.2010}
5. Ready products that are produced from gift-free raw materials
Purchased by a foreign customer in the customs territory of Ukraine, and
It belongs to him, in case of the removal outside of the customs territory of Ukraine.
does not cover the visa (export) customs, other taxes and taxes.
in accordance with the Tax Code of Ukraine
( 2755-17 ), and not subject to licensing and quotas, for
Except for special purpose goods, which lists which
is defined by the Cabinet of Ministers of Ukraine. {Part of Article 4 with the changes made under the Act
N 2856-VI ( 2856-17 ) 23.12.2010}
6. In case of the emergence of forward-majority circumstances,
the provisions stipulated by the seventeenth and eighteenth
Article 2 of this Act.
7. Cabinet of Ministers of Ukraine has the right to temporarily restrict
or prohibit the purchase by foreign customers of individual species
The gift of gift or realization in the customs territory of Ukraine
Finished products made of gift-free raw materials, if applicable
can hurt the country ' s economy.
Article 5. Order of the removal of the gift of gift
Ukrainian customs officer outside customs territory
Ukraine and return to Ukraine of finished products
1. Davarted raw materials
(export) by customs, taxes and perverts, to be removed from the customs office of
Territory of Ukraine on the basis of submission by the Ukrainian customer
Customs authority for return to Ukraine
prepared products produced from this raw material (or return to
Ukraine funds from the implementation of finished products outside Ukraine,
in addition to the finished products made of davalnytsia
of raw materials and is prohibited for export), not later than 90
Calendar days since the design of the visa payload
Declaration.
2. On the technological features of the Cabinet
Ministers of Ukraine for the publication of a relevant ministry or other
The central body of executive power can set larger
Lines of operations with individual types of Davalnytsia
I'm sorry
3. Contract cost of finished products
To import into customs territory of Ukraine, there must be at least the amount of customs
the cost of imported gift-free raw materials and sums of funds, which
paid (subject to payment) for processing (processing, enrichment or
(c) This raw material.
In case of the needs of the Chamber of Commerce of Ukraine or
Regional Chamber of Commerce and Industry based on documents,
to the Ukrainian government, confirm the scope of the finished
products (as a percentage) by individual operations with a gift
Raw material.
4. In case of the exercise of finished products or return to Ukraine
funds from the implementation of finished products outside Ukraine in
full period, specified in parts first, second and
seventh of this article, the written obligation is repaid.
5. If a gift of raw materials levied beyond the customs office
Ukrainian territory is a Ukrainian customer.
by the (export) customs, taxes and assemblies, their payment
failed by the Ukrainian customer by issuing a simple
an avalanche of payment for the duration of the payment for the period of
operations with Davalnytsia raw but not more than 90%
Calendar days since the design of the visa payload
Declaration. (Part 5 of Article 5 with the changes made by
with Act N 2505-IV ( 2505-15 ) 25.03.2005)
Removal outside the customs territory of Ukraine of goods,
in Article 1 of the Law of Ukraine " On the Rates of Viviance
(Export) mit to scrap black metals, scrap metal.
of color metals and semi-fabrication with their use "
( 441-16 ), as gift raw materials are made solely for
Pre-payment pre-budget payment conditions (export)
money by money (with a weight or other form of calculation not
is allowed). {Part 5 of Article 5 is supplemented by a paragraph by others
under the Law N 441-V ( 441-16 ) From 13.12.2006}
6. In the case of importation into Ukraine of finished products in full
the amount in which the payment of payment is granted, the vexel
All right, we're going to have to pay the taxes and the taxes and the fees.
If ready for products in a conditioned contract volume do not
to be defined by this Act or in Ukraine
returning funds from the implementation of finished products, Ukrainian
The customer is required to pay the bills. In case of unshakable
A promissory note with a sentence of such a promissory note holder.
may protest him in non-payment according to legislation and
one workday since the petition to be addressed
to the bank that carried out an avail of a promissory note, with the requirement of its payment.
The bank is obligated not later than the operating day following the day
An example of a promissory note, and re-tell it to the value of a promissory note
the amount. Amount specified in a simple crash bill,
is determined in the currency of the contract to carry out operations on
An orphan. (Paragraph 2 of the second part of Article 5 of the
changes under the Act N 2505-IV (1996) 2505-15 ) From
25.03.2005)
In the case of import into customs territory of Ukraine in rows,
Driven by this Act, the finished products are not in its entirety
The vexel is repaid partly-according to the volume of input
Finished products.
To determine the amount of payment, taxes and cost fees
Davalnytsia is listed in the national currency
Ukraine at the course of the National Bank of Ukraine
-Payment.
If an external economic contract is predicted that you are ready
products do not return to Ukraine, customs, taxes and fees
They are at the time of the customs clearance of the gift of the gift of the gift of the gift
There is no way out of the territory of Ukraine.
7. State tax authorities have the right to provide
permission to recharge the payment of promissory notes according to the Tax Service
Code of Ukraine 2755-17 ) or paying out written obligations
individual subjects of business activities that carry out
Transactions with raw materials in foreign economic
relationships, until the actual upload line is ready
A foreign customer's products. {Part of the seventh Article 5 in the edition of Act N 2856-VI ( 2856-17 )
23.12.2010}
8. Ready products (funds) should be taken into service.
due to the external economic contract of the period,
defined in parts first, second, fifth and seventh of this
Articles.
9. Undertake for customs clearance of the Davalnytsia
What's coming outside of the customs territory of Ukraine, there is a presentation
A Ukrainian customer for the customs authority of a copy of an avalanche bill
(written commitment), an aircraft (taken by accounting) authority
of the State Tax Service for the whereabouts of the customer, and
a copy of an external economic contract for the reprocessing of a gift
I'm sorry (Part 9 of Article 5 with the changes made by
with Act N 2505-IV ( 2505-15 ) 25.03.2005)
10. Preparation for the customs clearance of the finished products
produced with the use of gift raw materials of the Ukrainian
The customer and entering the customs territory of Ukraine, there is a presentation
The Ukrainian Customs office of the customs authority of the issuer of the issuer
(written obligation) and copies of the visa-free customs
declaration, and in the case of the need-and the conclusion of the Trade-Industrial
the House of Ukraine or regional trade and industrial chambers,
I'm sure you're ready to make the products done by recycling.
Davalnitsky raw materials, the cost of which is at least 20
Percent of total cost of finished products.
In the process of customs clearance of the finished products
is required to use to identify the finished products
certificates of origin of goods.
11. The basis for the payment of promissory notes is the submission of the Ukrainian
The customer of the State Tax Service Authority for its
The location of a copy of the cargo customs declaration on
Ready products. Return to Ukraine from implementation
Ready products outside Ukraine do not release Ukrainian
The customer from the payment of visa, taxes and fees, on payment
This is the case. The basis for the repayment of the written
the obligation is to represent the Ukrainian customer of the body of state
the tax service for its location of copy of the
a cargo customs declaration on the finished products or witnesses
the authorized bank of Ukraine on the enrollment of funds.
12. Exportation beyond customs territory of Ukraine
Raw materials (except for the part used by the Ukrainian
the customer for the foreign executive calculations) is not subject to
Quotas and licences. In the case of the distribution on goods
Hanging out as a gift of raw materials, the quota regime and
licensing, special export mode, and if
contract is provided by the removal of davalnytsia in the form of
goods whose exports are subject to accounting (registration), according to
further implementation of the finished products in the host country or in
another country, the removal of gift raw materials is carried out in
Conditions for registration of an external economic contract in the central
The Executive Committee on Economic Policy. Output
Beyond the limits of customs territory of Ukraine as a gift of raw materials
precious metals and precious stones, their waste and
The scrap is carried out by the agreement with the Ministry of Finance
Ukraine ( z0065-02 ).
A letter of the pursuit of an escort outside the customs territory
Ukraine as a gift of precious metals and
precious stones, their waste and scrap (next to a sheet of
approval) is issued subject to the host by the Ministry of
The Ministry of Finance is free. {Part of the twelfth article 5
complemented by a paragraph under Law N 4100-VI ( 4100-17 ) From
09.12.2011}
Delete or Grant a Written Message
in the issuing letter of the approval of the host entity is
10 working days from the day of registration at the Ministry of Finance of Ukraine
the documents required for his obsession. {Part of twelve
Article 5 is supplemented by paragraph under Law N 4100-VI ( 4100-17 )
From 09.12.2011}
The basis for the rejection of the consent sheet is:
{Part of the twelfth article 5 is supplemented by a paragraph under the Act
N 4100-VI ( 4100-17 ) From 09.12.2011}
The representation of the subject of information and documents,
necessary for the benefit of the weather, not in full and with
Violations of legislation of Ukraine; {Part of the twelfth article
5 is supplemented by paragraph under Law N 4100-VI ( 4100-17 ) From
09.12.2011}
detecting in documents that are subject to the master ' s subject,
Untrusted information; {Part 12 of Article 5 is supplemented by
paragraph under Law N 4100-VI ( 4100-17 ) From 09.12.2011}
Non-submission by the Ministry of Finance of Ukraine
Information on the volumes of precious metals and
precious stones, which are actually taken outside the customs office
Territory of Ukraine as a gift of raw materials and imported into Ukraine
the form of products made of gift-free raw materials,
previous terms other than cases where the subject
The master is asked for the consent of the first; {Part
Article 5 of Article 5 is supplemented by paragraph under Law N 4100-VI
( 4100-17 ) From 09.12.2011}
Non-submission by the Ministry of Finance of Ukraine
The development of predicted legislation reports from
Precious metals and precious stones; {Part
Article 5 of Article 5 is supplemented by paragraph under Law N 4100-VI
( 4100-17 ) From 09.12.2011}
Decision of the Cabinet of Ministers of Ukraine on temporary restrictions
or prohibition of the removal of individual types of gift raw materials for
boundaries of customs territory of Ukraine. {Part of the twelfth article 5
complemented by a paragraph under Law N 4100-VI ( 4100-17 ) From
09.12.2011}
Denial of the issuance of a subpoena, not a
Under this Act, it shall be prohibited. {Part of twelve
Article 5 is supplemented by paragraph under Law N 4100-VI ( 4100-17 )
From 09.12.2011}
The consent of the consent sheet is not more than
60 calendar days from giving it the original
Registration number from the Ministry of Finance of Ukraine. {Part
Article 5 of Article 5 is supplemented by paragraph under Law N 4100-VI
( 4100-17 ) From 09.12.2011}
13. The Cabinet of Ministers of Ukraine may temporarily limit or
Prohibit the removal of individual species of Davalnytsia,
implementation outside Ukraine of the individual types of finished products,
made of gift-made raw materials to Ukrainian customers, or
The removal of specific types of finished products produced from
using this raw materials by Ukrainian customers if it can
damage the country ' s economy.
14. For part of davalnitsky raw materials or finished products,
that is used to pay for the work done, the Ukrainian
The customer pays the visa (export) customs, taxes and fees, which
They are capable of taking away goods (works, services).
15. Ready products produced from gift-based raw materials
A Ukrainian customer with regard to the requirements of this Act, which
to be imposed on customs territory of Ukraine, may be imposed by customs,
taxes and assemblies that are handled in the case of goods imports, and
to it apply non-tariff regulation in accordance with
Legislation.
16. Order of issuance, accounting, deformation and payment
(repayment) of promissory notes (written obligations)
State Tax Administration of Ukraine for the approval of
Ministry of Finance of Ukraine.
17. In case of loss or complete spoiled raw material
or finished products by force majeure, actuality
The Chamber of Commerce of Ukraine.
or the country ' s trade-industrial house where the loss or full
Dipping of Davalnitsky raw materials or finished products, weigh-in
(written obligation) is repaid and visa-free, taxes and
The meeting is not handled, but penalties do not apply.
Funds from the implementation of waste or scrap remaining after
loss or total sipping of davalnitsky raw materials or prepared
products or after recycling of davalnitsky raw materials on customs
territory of the country of a foreign executive or other country, subject to
Counting on the customer's account in the authorized bank of Ukraine
no more than 90 calendar days from a design date
a visa-free customs declaration on the gift of raw materials.
18. In a written statement by the Ukrainian customer of Davalnytsia
Raw materials recovered from the customs territory of Ukraine and not
recycled, or waste or scrap that remained after full time.
Slate of gift or finished produce
Or after the conversion of Davalnitsky raw materials,
can be imported into customs territory of Ukraine in order,
The State Customs Service of Ukraine.
Article 6. Order of processing for processing, processing,
Enrichment or use of Davalnytsia
1. Calculations for processing, processing, enrichment or
the use of gift raw materials can be held in cash
form, part of a gift of raw materials or finished products other than
that which is banned from export, or by the consent of the customer and
The artist, using all these forms.
Calculation for processing, processing, enrichment or use
Davalnitsky raw materials, which refers to 1-24 groups according to the UTA
ZED 2371a 14 ) may be conducted solely in monetary form.
{Part of the first article 6 is supplemented by a paragraph by others according to
Act N 309-VI 309-17 ) of 03.06.2008}
2. In case of the removal of the Ukrainian artist
Davalnitsky raw materials or finished products obtained as payment
Works of work, or products produced from noted raw materials,
Taxes and fees are handled (mandatory payments) in the
By law.
3. In case of calculation for processing, processing, enrichment
or the use of gift-free raw materials in foreign countries
currency, it is subject to the enrollment at the expense of the Ukrainian
An artist in the authorized bank of Ukraine in a 90-day row
from the moment of the customs clearance of the finished products or
repayment of promissory (written obligation) depending on which
from these operations were carried out earlier.

Article 7. Definition of transactions with a gift of raw materials
Foreign Economic Relations
1. If necessary for a request of customs or organs
the state tax service definition of operations as such,
belong to the operations with the gift of raw materials in the
Foreign economic relations listed in the seventh paragraph
article 1 of this Act is carried out by the central body of the executive
Office of the Secretary-General
On the basis of the act of expertise issued by the Chamber of Commerce
The house of Ukraine or regional trade and industrial chambers.
{Part of the first article 7 with changes made under the Act
N 4099-VI ( 4099-17 ) From 09.12.2011}
2. The Cabinet of Ministers of Ukraine for the representation of the central bodies
The executive can establish other measures of value
Davalnitsky raw materials in total cost of finished products
individual types of operations with Davalnytsia raw materials.
foreign economic relations than those specified in the paragraph.
Article 1 of this Act. {Part of the second article 7 with the changes made under the Act
N 4099-VI ( 4099-17 ) From 09.12.2011}
Article 8. Accounting and Statistical Information on Operations
Gift of raw materials in foreign economic
Relations
1. State Customs and State Customs
Ukraine ' s tax service leads accounting for current operations
Davalnytsia's raw materials in foreign economic relations and
each month serves online information about this to the local authorities
Government statistics.
2. Accounting and publication of statistical information on
Conducting transactions with raw materials in the
Economic relations exercises the State Committee
Statistics of Ukraine
Contracts on which operations are carried out
A gift of raw materials in foreign economic relations,
are subject to accounting (registration) in the central body
authorities on economic policy, with the exception of contracts that
Predicting the removal of Davalnytsia's raw materials
The customer on which the special export mode is distributed, as well as
if the contract is predicted by the implementation of finished products,
produced from such a gift of raw materials, in the country of the performer or
To bring her back to the other country.
Article 9. Responsibility for violation of operations
with a gift of raw materials
1. Violations of the norms of this Act and other acts of legislation
while performing operations with a gift of raw materials in
Foreign-economic relations entails responsibility.
According to this Law and other laws of Ukraine.
2. For violation by the Ukrainian artist (customer) of the lines,
predicted parts of the seventh and eighth article 2, parts of
Eighth and sixteenth articles 5 and part of Article 6 of this
By law, a penny for every day of prostring of 0.3
percentage of the amount of the non-recipient of the virus (value of the unreturned finished product)
foreign currency listed in the national currency
Ukraine in the official currency exchange rate of the National Bank of Ukraine,
The fact that it acts on the day of counting a penny, or to the hryvnia in case of exercise
Calculations in the national currency of Ukraine. Total Size
The penalty cannot exceed the amount of debt.
3. In case of a court decision,
International Commercial Arbitration Court or Marine Arbitration
Commission on the Trade and Industry Chamber of Commerce of Ukraine
Ukrainian artist (ordered) on foreign policy
The customer (s) of the debt that originated from
Non-keeping of strings, predicted contracts, lines,
predicted by parts of the eighth and sixteenth articles 5 and part of the
third article 6 of this Act, stop and foam for their violations
This is not a period of time.
In case of a court decision or a court decision on
refusal in the lawsuit is entirely or partially or terminated (closure)
Failure in the case or leave of the lawsuit without consideration of the line,
predicted by parts of the eighth and sixteenth articles 5 and part of the
third article 6 of this Act, renewed and a penny for their violation
is awarded for each day of prostrotions, excluding the period, to
which these rows have been stopped.
In case of a court decision or a court decision on
Satisfaction of line violations reported in parts of
Eighth and sixteenth articles 5 and part of Article 6
of this Act, the foam is not paid to give the acceptance of the claim to date
a court or a court of law.
4. Penny predicted by parts of the second and third of this article,
listed and being charged by the relevant authorities
(a) Tax service and focus on the State Budget of Ukraine
Under the law.
5. In case of the implementation of finished products produced from
The gift of gift from the country to the performer or in another country without
registering (registration) in the central body of the executive
affairs of economic policy, to the subject of business
activities that the evasion of gift of raw materials, tax authorities,
Ukrainian service applies a fine of 20 percent
Cost of finished products. Fine is paid to the State
The budget of Ukraine in the national currency of Ukraine. For enumeration
foreign currency in the national currency of Ukraine is used
official exchange rate of hryvnia to foreign currency, set by
National Bank of Ukraine on the date of application of the fine.