Key Benefits:
On amendments to the Tax and Customs Codes of Ukraine on the reconciliation of their individual norms
(Information of the Verkhovna Rada (VR), 2013, No. 18, pp. 167)
Verkhovna Rada of Ukraine Orders:
I. Amend Tax and Customs Codes of Ukraine such changes:
1. In Tax Code of Ukraine (Information of the Verkhovna Rada of Ukraine, 2011, No. 13-17, art. 112):
(1) Paragraph 1.2 of article 1, to be published in this edition:
" 1.2. The rules of taxation of goods moved through the customs border of Ukraine are determined by this Code other than the rules of taxation of goods that are set up Customs Code of Ukraine and other laws on matters of customs ";
(2) In paragraph 3.1 of the article 3, the words "shall be treated or" shall be excluded ";
(3) In paragraph 14.1 of Article 14:
supplementing sub-paragraph 14.1.21 - 1 such content:
" 14.1.21 - 1 The import of goods into customs territory of Ukraine, the removal of goods outside the customs territory of Ukraine-the aggregate of actions related to the movement of goods through the customs border of Ukraine in any way in the appropriate direction, according to Customs Code of Ukraine ";
The second sub-paragraph 14.1.41 to exclude;
Sub-item 14.1.102 shall be presented in this edition:
" 14.1.102. The free trade-establishment of goods trade in the customs trade regime in accordance with the heads of 22 and 60 Customs Code of Ukraine ";
supplementing sub-items 14.1.113 - 1 and 14.1.113 - 2 such content:
" 14.1.113 - 1 . customs-used in the meaning given in The Customs Code of Ukraine ;
14.1.113 - 2 . International email departures, international express departure, unaccompanied luggage, personal belongings, hand luggage, accompanied baggage-used in the values provided by the bank. The Customs Code of Ukraine ";
Sub-paragraph 14.242. to exclude;
Sub-paragraph 14.1.254., set out in this edition:
" 14.1.254. conditional exemption from taxation on added value and excise tax in the case of import of goods into customs territory of Ukraine-release (conditional complete or conditional partial) of the payment of the tax liability in case of the placement of goods in customs regimes that predict exemption from taxation on the terms of the customs requirements established by the Customs Code of Ukraine ";
(4) in paragraph 39.13 of Article 39, paragraph 19.2 of Article 195, paragraph 200.16 of Article 200, paragraph 209.4 of Article 209, article 337 of the words "(child services)" in all differences to exclude;
In sub-item 41.1.2, paragraph 41.1, the word "special" should be replaced by the word "free";
in paragraph 41.2 of the words "is defined by this Code" to be replaced by the words " is defined by this Code and Customs Code of Ukraine ";
(6) Paragraph 43.1 of Article 43 after the words "in accordance with this article" shall be supplemented with the words " and Article 301 of the Customs Code of Ukraine ";
(7) In paragraph 54.4 of Article 54, the word "special" shall be replaced by the word "free";
(8) In paragraph 57.2 of Article 57, the words "defined in this Code will be replaced by the words" defined in this Code and in Article 297 of the Customs Code of Ukraine ";
(9) Paragraph 132.1 of Article 132 will complement the paragraph to the third such content:
" During the exercise of transportation on conditions Customs Convention on the International Transport of Cargo Shipping by the TIR Carnet 1975 The counting of the pence is suspended for up to three months from the day of receipt of the claim by the guarantee of the union, and it is renewed if the claim remains unsettled after the end of this line. ";
(10) In sub-paragraph 6, paragraph 180.1, Article 180 of the digits "172" would replace the numerals "243";
11) in paragraph 185.1 of Article 185:
The subitems "in" and "g" are outlined in the editorial:
" (c) The import of goods into customs territory of Ukraine;
(g) The removal of goods outside the customs territory of Ukraine ";
The "g" and "d" subcommands to exclude;
Complement the paragraph with this content:
" In order to tax this tax to transactions, the import of goods into customs territory of Ukraine and the removal of goods outside the customs territory of Ukraine is equal to the removal of goods in any customs regime defined in Ukraine. Customs Code of Ukraine ";
(12) paragraph 187.8, article 187, after the paragraph of the first paragraph to complement the new paragraph of the content:
"In cases stipulated by Article 191 of this Code, the date of the occurrence of tax obligations is determined under the provisions of Article 191 of this Code."
In this regard, the second paragraph should be considered a third paragraph;
(13) Article 189 shall complement paragraph 189.13 of this content:
" 189.13. In the case of supply in the customs territory of Ukraine of goods that are products of recyclable goods placed in the customs regime of recycling in customs territory, including received as a payment for the delivery of processing services, the taxation base is determined by Article 188 of this Code ";
Paragraph 19.1. in this edition:
" 190.1. The base of taxation for goods imported into customs territory of Ukraine is contractual (contract) cost, but not below the customs value of these goods, defined according to the report. of the Code of the Customs Code of Ukraine , subject to mite and excise tax, which are subject to payment and are included in the price of goods.
When determining the tax base for goods imported into customs territory of Ukraine, the transfer of foreign currency to the currency of Ukraine is carried out on the official currency exchange rate of Ukraine to this foreign currency established by the National Bank of Ukraine. On the day of the submission of a customs declaration. In case if the customs declaration did not apply, the transfer of foreign currency into the currency of Ukraine is carried out on the official currency of the currency of Ukraine to this foreign currency established by the National Bank of Ukraine acting on the day of the tax definition. Commitments ";
Complement paragraph 190.3 of this content:
" 190.3. In cases stipulated by Article 191 of this Code, the taxation base is defined by the provisions of Article 191 of this Code ";
(15) Article 191 is set out in such an editorial:
" Article 191. Features of the definition of a taxation framework for goods imported into customs territory of Ukraine in international mail and express services, in unaccompanied luggage, and for goods imported into customs territory of Ukraine by individuals in the country. manual deposits and/or accompanied luggage
191.1. Features of the definition of a tax base for goods imported into customs territory of Ukraine in international mail and express departures, in unaccompanied luggage.
191.1.1. In the case of import into the customs territory of Ukraine in international mail and express departures, in unaccompanied luggage of goods (except for the pay goods and personal belongings) the taxation base is their total factor value, defined according to the goods. articles 234 and 374 Customs Code of Ukraine .
191.1.2. The date of tax liability in the case of importation of goods into customs territory of Ukraine in international mail and express departures, in unaccompanied luggage is the date of submission of the customs document used instead of customs. Declaration.
191.1.3. In the definition of a taxation framework for goods imported into customs territory of Ukraine in international mail and express services, in unaccompanied luggage, the transfer of foreign currency to the currency of Ukraine is carried out on official currency exchange rate. Ukraine to this foreign currency established by the National Bank of Ukraine, which acts on the day of submission of the document used instead of the customs declaration. In case the document used instead of the customs declaration was not served, the transfer of foreign currency into the currency of Ukraine is carried out on the official currency of the currency of Ukraine to this foreign currency established by the National Bank of Ukraine. on the day of the definition of tax obligations.
191.2. Features of the definition of a taxation framework for goods imported into customs territory of Ukraine by individuals in hand luggage and/or in accompanying baggage.
191.2.1. In the event of entry into the customs territory of Ukraine by individuals in hand luggage and/or accompanied luggage (excluding goods and personal belongings) more often once during one day, the basis of taxation is a total factor cost. of goods introduced in the following days after the first importation of one day.
However, the values of 191.2.2-191.2.4 are not applicable.
191.2.2. In the case of import into customs territory of Ukraine by individuals in hand luggage and/or accompanied goods luggage (except for the purchase goods and personal items), the total actuality of which exceeds 1,000 euros, through the points of descent through the state border of Ukraine, open to air traffic, the base of taxation is part of their total factor value exceeding the equivalent of 1,000 euros.
191.2.3. In the case of import into customs territory of Ukraine by individuals in hand luggage and/or accompanied goods luggage (except for the purchase goods and personal belongings), the amount of the actual cost exceeds 500 euros, due to others than open goods. For air traffic, the points of descent across the state border of Ukraine are the base of taxation, which is part of their total factor value greater than the equivalent of 500 euros.
191.2.4. In the case of import into customs territory of Ukraine by individuals in hand luggage and/or accompanied luggage of goods (other than baking goods and personal belongings) through others than open to air traffic, pass points through the state market. Ukraine's border with weight exceeding 50 kilograms (50 kg), the taxation base is a total factor value of goods calculated in proportion to a weight greater than 50 kg.
191.3. The actual cost of goods that are imported into the customs territory of Ukraine in international postage and express departures, in unaccompanied luggage, individuals in hand luggage and/or accompanied by luggage, is determined according to the report. Customs Code of Ukraine ";
(16) In paragraph 19.1 of Article 195:
" 195.1.1. removal of goods outside the customs territory of Ukraine:
b) in a customs reexport mode if goods are placed in such a mode according to Item 5 of the first article 86 of the Customs Code of Ukraine ;
(b) In the customs regime of the free trade;
(g) In the customs regime of a free customs area.
Goods are believed to be removed outside the customs territory of Ukraine if such removal is confirmed in a manner defined by the Cabinet of Ministers of Ukraine, a customs declaration made in accordance with the requirements of Ukraine. Customs Code of Ukraine ";
Paragraph of the eleventh-thirteenth sub-item 195.1.2 should be replaced by two paragraphs of the following:
" (g) The shops of free trade, according to the order established by the Cabinet of Ministers of Ukraine. In the event of further removal of such goods beyond the customs territory of Ukraine, the tax is not handled (including at zero rate).
The supply of non-customs trade goods can be carried out solely by physical persons leaving the customs border of Ukraine, or to physical persons who are displaced by vehicles owned by residents and are outside the customs office. the Ukrainian border. A violation of the rules of this sub-item entails the responsibility established by the law. The order of control for the purpose of this sub-item is established by the Cabinet of Ministers of Ukraine ";
17) in paragraph 196.1 of Article 196:
Subitems 196.1.12 and 196.1.13 exclude
Complement subparagraphs 196.1.16, 196.1.17 and 196.1.18 of this content:
" 196.1.16. importation into customs territory of Ukraine, coming outside of the customs territory of Ukraine regardless of the selected customs regime of goods whose value should not exceed the equivalent of 100 euros;
196.1.17. import into the customs territory of Ukraine of goods, the sum of the actual cost of which does not exceed the equivalent of 300 Euro:
to the address of one recipient (legal or physical person) in one dept from one sender in international mail;
to the address of one recipient (legal or physical person) during one day in international express departures;
196.1.18. import into customs territory of Ukraine by individuals in hand luggage and/or accompanied goods luggage (excluding goods and personal belongings), the total cost of which is less than equivalent to 1,000 euros, through items Pass through the public border of Ukraine, open to air traffic;
Importation into customs territory of Ukraine by individuals in hand luggage and/or accompanied goods luggage (except for food and personal belongings), the amount of goods that do not exceed the equivalent of 500 euros and the total weight of which are not More than 50 kg, through others than open air traffic, passes through the state border of Ukraine ";
in the paragraph of the first sub-paragraph 197.1.26. paragraph 197.1 figures "172" will replace the numbers "184";
Complement paragraph 197.20 of this content:
" 197.20. Exempt from the taxation of the transaction to the customs territory of Ukraine by the physical persons of goods identified part of Article 374 of the Customs Code of Ukraine ";
(19) Paragraph 200.8 of Article 200 is set out in such an editorial:
" 200.8. Prior to the tax declaration, taxpayers are added to the calculation of the amount of budgetary reimbursement and the originals of the customs declarations. In case if the customs clearance of goods shipped outside the customs territory of Ukraine was carried out using an electronic customs declaration, such an electronic customs declaration is provided by the State Customs Authority of the State Tax Service Authority in Ukraine. the order approved by the Cabinet of Ministers of Ukraine, in electronic form with the approval of the registration of the electronic signature according to the law ";
(20) Articles 204 and 205 to exclude;
(21) Article 206 is set out in such an editorial:
" Article 206. Features taxation of transactions during the movement of goods through the customs border of Ukraine depending on the chosen customs regime
206.1. During the import of goods into customs territory of Ukraine, the amount of tax is payable to the state budget by taxpayers to/or the day of submission of the customs declaration directly to the only treasury account, except the operations provided by Liberation (unreleased) from taxation.
206.2. Transactions involving customs territory of Ukraine of goods in customs mode of import are taxable by the rate determined by paragraph 194.1.1, paragraph 19.1 of article 194 of this Code, except for the operations:
206.2.1. From the introduction of goods exempt from taxation in accordance with Article 197 and subsection (2) of the Code of this Code, and in accordance with international treaties ratified by the Verkhovna Rada of Ukraine;
206.2.2. With the removal from taxation of goods placed in the customs regime of processing outside of the customs territory of Ukraine and within the designated area Customs Code of Ukraine The line is returned to the customs territory of Ukraine:
in the same condition in which they were taken outside the customs territory of Ukraine, with the provisions of the conditions established Customs Code of Ukraine ;
in a refurbished form if the repair is carried out in the framework of warranty obligations;
206.2.3. With partial release from the taxation of goods placed:
in the customs regime of processing outside of the customs territory of Ukraine (except listed in paragraph 206.2.2 of this article) and within the specified Customs Code of Ukraine the line is returned to the customs territory of Ukraine. The payment is subject to a positive difference between the tax rates calculated from the taxing of the recycling products and the taxing of goods shipped outside the customs territory of Ukraine to be determined by the rules set forth. Paragraph 190.1 of Article 190 of this Code;
in the customs regime of recycling in the customs territory of Ukraine and within the definition of Customs Code of Ukraine The line is not to be removed outside the customs territory of Ukraine. The payment is subject to the amount of tax, based on the basis of taxation, defined by the rules set by paragraph 190.1 of Article 190 of this Code, the goods imported into the customs territory of Ukraine for recycling.
206.3. Import operations in customs mode are exempt from taxation other than import operations, according to the report. Item 3 of the second article 78 of the Customs Code of Ukraine The taxable tax on the rate specified by paragraph 194.1.1 of article 194 of this Code.
206.4. Operations in the import of goods in the customs regime are taxed at the rate specified by paragraph 195.1.1 of paragraph 195.1 of Article 195 of this Code.
206.5. Transactions from expelling goods in the customs regime are exempt from taxation other than driving operations, according to Item 5 of the first article 86 of the Customs Code of Ukraine The taxable tax on the basis specified by paragraph 195.1.1 of paragraph 195.1 of Article 195 of this Code.
206.6. The transit operations in the customs regime apply conditional release from taxation on the terms of compliance with requirements and constraints imposed by the goods. Chapter 17 of the Customs Code of Ukraine .
206.7. Pre-import operations into customs territory of Ukraine in customs mode of temporary import applies conditional release from taxation or conditional partial dismissal from taxation under compliance with requirements and restrictions established by the government. Chapter 18 of the Customs Code of Ukraine :
206.7.1. A conditional full release from taxation applies to goods and in order defined. Article 105 of the Customs Code of Ukraine ;
206.7.2. conditional partial release from taxation applies to goods and in the order defined. Article 106 of the Customs Code of Ukraine Paid amounts of tax are included as a taxpayer for the tax credit in the reporting (tax) period in which the tax was paid.
206.8. Prior to the transit operations beyond customs territory of Ukraine in customs mode, temporary exemptions apply to the conditional release of taxation on the terms of compliance and constraints imposed by the goods. Chapter 19 of the Customs Code of Ukraine .
206.9. Prior to the operations of the transit of goods from customs territory of Ukraine to customs and operations from the import of goods from outside customs territory of Ukraine, the customs shall apply conditional full dismissal from taxation provided compliance with requirements and restrictions, established Chapter 20 of the Customs Code of Ukraine .
206.10. Transactions with goods placed in the customs regime of the free customs area are taxed in that order:
206.10.1. Operations from the removal of goods from customs territory of Ukraine to the free customs area are taxed at the rate specified by paragraph 195.1.1 of paragraph 195.1 of Article 195 of this Code;
206.10.2. prior to the operations of the import of goods due to the limits of customs territory of Ukraine to the free customs area, the conditional total exemption from taxation provided for compliance with requirements and restrictions established Chapter 21 of the Customs Code of Ukraine ;
206.10.3. The import of goods of goods of goods of goods issued to the customs regime of the free customs zone is taxed at the rate specified by paragraph 194.1.1 of Article 194 of this Code, and the payment of interest Would be subject to payment of dissection or redress of the tax in accordance with Article 100 of this Code.
206.11. Transactions with goods placed in the customs trade regime are taxed in that order:
206.11.1. to the operations of the import of goods from customs of customs territory of Ukraine to the free trade store applies conditional full dismissal from the taxation provided for compliance with requirements and restrictions established Chapter 22 of the Customs Code of Ukraine ;
206.11.2. Operations from the removal of goods from customs territory of Ukraine to the free trade department store are taxed in accordance with sub-item 195.1.1 of paragraph 195.1 of Article 195 of this Code.
206.12. Pre-import operations on customs territory of Ukraine in customs mode of recycling in customs territory applies conditional full release from taxation under compliance with requirements and restrictions established in the customs territory. Chapter 23 of the Customs Code of Ukraine .
206.13. Prior to the operations of imported goods from customs territory of Ukraine in customs mode, recycling outside of customs territory is applied conditional full release from taxation under compliance with requirements and restrictions established by the government. Chapter 24 of the Customs Code of Ukraine .
206.14. In customs mode, destruction or destruction is applied to the conditional total exemption from taxation provided for compliance with requirements and constraints imposed by the goods. Chapter 25 of the Customs Code of Ukraine .
206.15. Transactions in customs mode of failure in favor of the state in the order defined by the Chapter 26 of the Customs Code of Ukraine , exempt from tax credits.
206.16. In case of loss of goods under customs control in customs regimes in which granted the release or conditional release from taxation, the unintended use of these goods or in the case of non-execution of the goods established Customs Code of Ukraine , the measures to complete such customs regimes that are responsible for adherence to the customs regime, are obliged to pay the sum of the tax obligation given such exemption or conditional release, and a penny provided in accordance with Article 129. This is the Code of the Code, which is calculated from the day of the provision of exemption from taxation ";
22) in paragraph 213.3 of Article 213:
The first sentence of paragraph 213.3.3 is set out in this edition:
" 213.3.3. introduces the provision of goods goods (products) from the limits of customs territory of Ukraine to the customs territory of Ukraine, if in accordance with the law does not deal with the value added in connection with the placement of goods (products) in customs: Imports, transit, temporary import, customs, free customs, free customs, trade in the customs territory, destruction or destruction, abandonment of the State ";
In sub-item 213.3.7, the word "law" is replaced by the words "Customs Code of Ukraine";
(23) Paragraph 218.3 of Article 218 shall be taught in such an editorial:
" 218.3. In case of loss of goods under customs control in customs regimes in which granted the release or conditional release from taxation, the unintended use of these goods or in the case of non-execution of the goods established Customs Code of Ukraine , the measures to complete such customs of the amount of tax payable determined based on the objects of taxation, taxation, and taxation of this tax, which operated on the day of submission of the customs declaration at the premises of the respective customs office; mode. The person responsible for the enforcement of the customs regime is required to pay such a sum and the penalty provided according to Article 129 of this Code, which is calculated from the day of the provision of exemption from taxation ";
(25) In paragraph No. 337.2, article 337 of the word "(services)" to exclude;
(26) In subsection (2), section XX "Transitional provisions":
in the paragraph of the first sub-paragraph (a), paragraph 3:
The word "supply" is replaced by the words "import into customs territory of Ukraine";
Words and figures "punctuate" I "parts of the first article 19 of the Law of Ukraine" On the One Customs Tariff "(in the edition of the Law of Ukraine dated 19 May 2009 No. 1342-VI)" replace with the words and figures "sub-paragraph 4 of paragraph 4 of the XXI chapter" Final and Transitional Provisions " The Customs Code of Ukraine ";
Paragraph 2, paragraph 2, paragraph 2:
" The import into customs territory of Ukraine in the customs import mode (except for the baking) used for the needs of the aircraft industry, if such goods are exempt from taxation, in accordance with Paragraph 2 of paragraph 4 of the section XXI "The final and transitional provisions of the Customs Code of Ukraine" ;
" operations to import into customs territory of Ukraine in the customs import mode of goods defined Paragraph 1 of paragraph 4 of the section XXI "Final and Transitional Provisions" of the Customs Code of Ukraine , for use in proprietary production activities ";
in a paragraph of the third word and the numbers "paragraph" on "the part of the first article 19 of the Law of Ukraine" On the Single Customs Tariff "to replace the words and numbers" sub-paragraph 1 of paragraph 4 of the section XXI in the final and transitional provisions of the "Customs Code of Ukraine";
paragraph 1 of the first paragraph 9 of the text of the session:
" 9. By 1 September 2012, the value of the value added is not subject to the import into customs territory of Ukraine in customs mode of import exempt from taxation, by paragraph 4 of paragraph 4 of the CWC. "Final and transitional provisions of the" Customs Code of Ukraine ";
in paragraph 19 of the Article 19 of the Law of Ukraine "On the Single Customs Tariff" to replace the words and numbers " in the customs mode of imports of goods defined by the rules of paragraph 3 of paragraph 4 "Review and Transitional Provisions of the Customs Code of Ukraine".
2. In The Customs Code of Ukraine (Voice of Ukraine, 2012, No. 73-74):
1) part of the sixth article 2 exclude;
2) Paragraph 60 of the first article 4 Set out in this edition:
" 60) vehicles of personal use-ground vehicles of commodity positions 8702, 8703, 8704 (total mass to 3.5 tonnes), 8711 according to OCT ZED and trailers 8716, according to the OCT of ZED, the floating means and aircraft registered in the respective country, are owned or in the temporary use of the appropriate citizen, and to be removed or removed a citizen in the number of not more than one unit per item solely for personal use, rather than for industrial or commercial transportation of goods or passengers for a fee or free ";
3) article 12 complementing part of the fifth of this content:
" 5. The relationship of an authorized economic operator with a customs body is determined by the agreed leader of the customs authority and the authorized economic operator of the procedure:
1) the regulation of information exchange between the Customs Authority and the authorized economic operator;
(2) the order of accounting, storage and inspection of the customs data removed from goods, vehicles of commercial purpose vehicles;
3) features of the execution of customs formalities during the application of special simplifications provided by the authorized economic operator according to this Code ";
4) part of Article 15 Set out in this edition:
" 5. Obtaining a certificate of authorized economic operator gives the appropriate person the right to fail the activities specified in paragraphs 3, 5, 6 of Article 404 of this Code, conditional on the execution of a specified certificate of requirements for the Equipping the relevant facilities established in accordance with Article 407 of this Code ";
5) in Part 6 of 6 The words "in the field of customs" would be replaced by the words "in the sphere of state customs";
6) in Article 27 , Part 2 of Article 299 , third article 528 , Part 5 of Article 530 , third article 545 , Part 2 of Article 546 , Part 4 of Article 548 , Part 2 of Article 549 the words "territorial bodies of the central authority of the executive branch, which provides the implementation of public policy in the treasury for budget funds" in all differences "in all differences, replace" by the bodies of treasury service " " In the appropriate case;
(7) part two and third article 44 Set out in this edition:
" 2. In the case of import of goods into customs territory of Ukraine, a document confirming the country of origin is served only in case it is necessary to apply customs-tariff measures to regulate foreign economic activities. restrictions (quotas), other measures of economic or trade that are carried out unilaterally or in accordance with bilateral or multilateral international treaties laid out in accordance with the law, or under the law to ensure the health of the population or the public order, and In the case of the Customs Authority, there are reasons for the suspicion that goods originate from a country whose goods are prohibited to move through the customs border of Ukraine according to the legislation of Ukraine.
3. In the case of the import of goods into customs territory of Ukraine, the certificate of origin of the goods shall be required:
(1) on goods applicable to the preferential treatment rates established by the Customs tariff of Ukraine ;
2) on goods imported to Ukraine apply quantitative restrictions (quotas) or measures imposed by the state regulation of foreign economic activities within the powers defined by the laws of Ukraine. "On protection of the national commodity manufacturer from demping import" , "On protection of national goods manufacturer from subsidized import" , "On the application of special measures to import into Ukraine" , "On foreign economic activities" ;
(3) If it is envisaged by the laws of Ukraine and the international treaties of Ukraine, the consent of which is provided by the Verkhovna Rada of Ukraine ";
8) in Article 52 :
In paragraph 1 of part of the second word "or adjusted by the control exercised by the customs authority" to exclude;
2 of the third part of the third session:
" (2) The free circulation of goods which are declared:
In the event of recognition by the customs authority of the stated customs value of goods-provided for payment of customs payments under the stated customs value;
in the case of a declant's consent or authorized person with the decision of the Customs Authority to adjust the customs value of the goods-provided the payment of customs payments under the customs cost determined by the customs authority;
in the event of disapproval of a declaration or authorized person with the decision of the Customs Authority to adjust the stated customs value of the goods-provided the payment of customs payments under the stated customs value of goods and granting guarantees according to the section X This Code in the amount determined by the Customs authority according to the part of the seventh article 55 of this Code ";
9) in Article 53 :
in a paragraph of the first part of the third word "data according to the selected determinant method of the definition of customs value", replace the words " information confirming the numerical values of the customs value of goods, or information about the price that was It is either paid or paid for these goods. ";
in the paragraph of the first part of the fourth word "on the request of the Customs Authority shall be replaced by the words" by the words of the customs authority, apart from the documents specified in parts of the second and third of this article, gives ";
10) in Article 54 :
Items 1 and 4 of the fourth post read:
" (1) To exercise control of a declared declaration or authorized by the person of the customs value of the goods by checking the numerical value of the stated customs value, in the presence of the above specified documents of all information confirmed the numerical values of the total value of the customs value of goods, or information concerning the price that was actually paid or subject to payment of these goods ";
" (4) Free circulation of goods which are declared:
In the event of recognition by the customs authority of the stated customs value of goods-provided for payment of customs payments under the stated customs value;
in the case of a declant's consent or authorized person with the decision of the Customs Authority to adjust the customs value of the goods-provided the payment of customs payments under the customs cost determined by the customs authority;
in the event of disapproval of a declaration or authorized person with the decision of the Customs Authority to adjust the stated customs value of the goods-provided the payment of customs payments under the stated customs value of goods and granting guarantees according to the section X This Code in the amount determined by the Customs authority according to the part of the seventh article 55 of this Code ";
In paragraph 2, the words "to be asked" to be replaced by the words "in cases set by this Code, written in written";
"(3) The cases established by this Code shall apply for the adjustment of the stated customs value of goods";
In paragraph 4, the words "completion of their customs control and customs clearance" will be replaced by the words "their release";
after paragraph 4 add a new paragraph to such a content:
"5) refer to the customs authorities of other countries with requests to provide information necessary to confirm the validity of the stated customs value."
In this regard paragraph 5 should be considered as paragraph 6;
Paragraph 1, first and paragraph 1, after the words "declant" would be supplemented by the words "or authorized by it";
" (2) The imposition of the declant or the authorized person of documents according to the conditions specified in part two is the fourth Article 53 of this Code, or in the absence of these documents of all information confirming the number the value of the customs value of goods, or information about the price that was actually paid or paid for by these goods ";
11) in Article 55 :
in paragraph 5 of the second part:
" (a) the right of the declant or authorized person to issue in free circulation of goods, which are declared:
in the case of a declant's consent or authorized person with the decision of the Customs Authority to adjust the customs value of the goods-provided the payment of customs payments under the customs cost determined by the customs authority;
in the event of disapproval of a declaration or authorized person with the decision of the Customs Authority to adjust the stated customs value of the goods-provided the payment of customs payments under the stated customs value of goods and granting guarantees according to the section X this Code in the amount determined by the customs authority according to the part of the seventh of this article ";
Subparagraph (b) after the words "declaration of law" should be supplemented by the words "or authorized by the person";
In part four of the word "(by the agreement)" (by consent) "(by agreement)" will replace "can", and the words "in line not exceeding the lines of the declaration of goods established by this Code"-words and numbers " in rows set by the second article 263 of this The Code ";
"or the impossibility of giving the requested Customs authority an additional document" to be excluded, and the words "by the appeal of the declant or the authorized man of the customs authority" to replace " the customs authority for the appeal of the declant, or an authorized person ";
A part of the ninth supplementing the sentence of such content: "In this case, the financial guarantee is provided accordingly (released) or implemented in order and in the lines defined by this Code";
" 10. If a customs body for a line specified in part nine of this article does not grant an informed failure in recognition of the stated customs value given additional documents, it is assumed that the declant or authorizing the cost of the customs cost is given. Goods are defined correctly. In this case, the Customs Authority cancels the decision to adjust the stated customs value, and the financial guarantee is returned (released) in order and the lines defined by this Code ";
12) in third article 114 the word "reexport" would replace the word "reimport";
13) in Part 1 of Article 230 and third article 346 the words "Ministry, whose leader (minister) directs and coordinates the activities of the central authority" to replace the words "by the central body";
14) in Article 234 :
part of the first word "if they" supplement the word "total";
a part of the second after the words "Goods" to be supplemented with the words "(with the exception of piping)" and after the words "if theirs" is the word "amount";
15) in Part 2 of Article 263 the words "and in case of adoption" would be replaced by the words "including in relation to acceptance";
16) in Article 288 :
in the name of the word "special" would be replaced by "special";
17) part of a friend Article 373 After the words "exportation", add to the word "citizens";
18) in Article 374 :
In part one of the first word "ta/or the total weight", replace with the words "and the total weight";
Sub-items "b" and "in" option 3, entries 5 and 6 and paragraph 1, paragraph 11, after the digits "8702, 8703" complement the numbers and words "8704 (total mass to 3.5 tonnes)";
part of the eleventh after the digits "8702, 8703" to the numbers and words "8704 (total mass to 3.5 tons)";
19) in part one article 377 of the words "implementation of public policy in the sphere of state customs", replace "formation and implementation of state policy in finance";
20) in Article 379 :
a part of the second teaching in such an editorial:
" 2. Pass through the customs border of Ukraine of goods (other than personal use vehicles), the amount factor cost and/or the total weight exceeding the criteria set by the first Article 374 of this Code to be administered by citizens Ukraine's customs territory temporarily or in transit, is carried out in order for enterprises, under written commitment of their backlog (transit) ";
"(other than vehicles)" (other than personal use);
the word "obligation" to be replaced by the words "written obligation";
After the words "measures to ensure", add the words "to the stipulated section of the Code of this Code";
Part of the seventh word "Ministry, whose leader (minister) directs and coordinates the activities of the central authority" to replace the words "by the central authority";
21) the first part - third article 380 Set out in this edition:
" 1. Temporary importation of non-residents to a customs territory of Ukraine is permitted by one year. These lines can be extended by customs authorities to take into account the circumstances of the unstoppable force and the personal circumstances of the citizens who have taken such vehicles, provided documentary proof of these circumstances, but not for more than 60 days. Mandatory conditions for the admission of specified vehicles to temporary import into customs territory of Ukraine are the registration of these vehicles in the authorized bodies of foreign states, which is confirmed by the relevant document.
2. Personal use of non-resident citizens of Ukraine is not subject to written declaration and is exempt from the submission of documents issued by public authorities authorized by the authorities. -The inspection is made in Article 319 of this Code. The transit of such vehicles through the customs border of Ukraine is carried out without applying to them the guarantee measures provided by the section of the Code. The fuel contained in the usual (installed by the manufacturer) of the indicated vehicles is not subject to written declaration and is not subject to customs payments.
3. Temporary importation of human rights nationals classified by commodity positions 8702, 8703, 8704 (total mass to 3.5 tonnes), 8711 according to the OCT ZED and trailers of goods positions 8716, according to the UTA of the ZED, are allowed for up to one year under the written obligation of their return on the terms of written declaration in order provided by the legislation of Ukraine for citizens, after payment All customs payments which are subject to the law are payable in the import of such vehicles.
Temporary importation of resident citizens into the customs territory of Ukraine of other vehicles of personal use is allowed for up to one year under a written obligation of their feedback on the terms of written declaration of order, In the case of the legislation of the State of Ukraine, and with the application of the measures to ensure that the Code of the Code is provided.
The lines prescribed by paragraphs first and the other of this part can be extended by customs authorities with the action of the circumstances of the unstoppable force and the personal circumstances of the citizens who have taken vehicles, provided the documentary confirmation of these Circumstances, but not more than 60 days.
Citizens of residents who are at a temporary consular account in Ukraine's consular service abroad have the right to temporarily enter the customs territory of Ukraine under a written obligation to return on the terms of writing. declaration in order stipulated by the legislation of Ukraine for citizens, one vehicle classified by a commodity position 8703 (other than the commodity subposition 8703 10) according to the OCT ZED , and the reference to it, which is classified by a trademark of 8716 10, according to the UTA (provided for the introduction along with the vehicle), on the lines not exceeding 60 days during the same calendar year (which may be both continuous and from interruptions), without paying the bills, which according to the law are payable on the import of such vehicles. The stated vehicles can be temporarily put into the customs territory of Ukraine on the condition of submission of customs documents confirming the ownership of the citizen to such vehicles and their registration in the territory of the respective country ";
22) in Article 406 :
In part one of the first words and figures "(except for the case of the third article 420 of this Code)" to exclude;
23) third article 420 exclude;
24) in Part 2 of Article 421 the words and figures "except for the case provided by part of the third article 420 of this Code" to exclude;
25) Article 460 complementing part of the second such content:
" 2. Carriers are responsible for moving or actions aimed at moving goods through the customs border of Ukraine with hiding from customs control by representing the customs authority as reason to move these goods containing documents. false information (Article 483 of this Code), solely in case these information applies to the number of cargo places, their labeling and numbers, and the carriers not taking measures to verify the validity of the specified information or in case of impossibility No such check has been made to the international automotive invoice (CMR) ";
26) in Part 1 of Article 467 Numbers "477-485" replace "477-481, 485";
27) in Article 482 :
The first part of the first part after the words "vehicles" would be supplemented with the words "commercial purpose", and the words "use of the office position" to be replaced by the words "abuse of duty";
Paragraph 2 of the second part of the first and second part of the second, add to the words "outside of the customs control";
(28) In the paragraph of the first part of first article 483, the word "data" is replaced by the words " information on the naming of goods, their weight (given the permissible losses for proper storage and transport) or quantity, country of origin, the sender of a/or The recipient, the number of cargo seats, their labeling and numbers, the false information required to determine the code of the commodity according to OCT ZED and its customs value ";
29) first part of first article 485 Set out in this edition:
" 1. Declaration in a customs declaration to ensure that there is no legal exemption from payment of payment or reduction of their size of false information regarding substantive conditions of an external economic contract (contract), weight (given the permissible losses for due conditions) storage and transport) or quantity, country of origin, sender and/or recipient of a commodity, the false information necessary to determine the code of the commodity according to OCT ZED and its customs value, and/or provision for the same purpose to the customs body of documents containing such information, or payment of customs payments in rows, set by law, or other opposing actions aimed at eviction of customs payments, for Lack of evidence of crime, and the use of goods that are given benefits of payment of customs payments, for other purposes than those in relation to which such benefits were provided ";
30) in Part 1 of the first article The words "in the field of customs" replace with the words "which ensures the implementation of public policy in the sphere of state customs";
31) in "Final and Transitional Provisions" section XXI :
in Paragraph 1 "9" replace digits "10";
