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On Introduction Of Amendments To Certain Legislative Acts Of Ukraine

Original Language Title: Про внесення змін до деяких законодавчих актів України

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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 making changes to some
legislative acts of Ukraine
(Information of the Verkhovna Rada of Ukraine (VR), 2006, N 15, pp. 130)

Verkhovna Rada of Ukraine Oh, I am. :
I. Amend the following legislative acts of Ukraine:
1. In the Customs Code of Ukraine ( 92-15 ) (Information from the Verkhovna Rada)
For the sake of Ukraine, 2002, N 38-39, st. 288; 2005, N 7-8, pp. 162,
NN 17-19, st. 267):
(1) Article 1 complement paragraph 10-1 of this content:
" 10-1) commercial conditions are a set of conditions for which
undertaken commercial operation (conditions of delivery of goods abroad)
"Incoterms" rules, risk transitions, product payment,
impact on the cost of different factors, such as the number of units
A commodity in a commodity party, a market reputation, a partnership,
seasonality, etc.) ";
(2) Article 31 is set out in such an editorial:
" Article 31. Information on regulations and regulations
Court decisions on customs matters
Information on the legal and legal acts on matters of customs
(name of the act, its main provisions, publication information)
free of charge by customs authorities for interest in their
query.
Court judgments concerning the general nature of the general
who have taken the legal force, are subject to official publication in
of the order established by the law of Ukraine.
Basic manual for the basic provisions of legislation
Ukraine on customs matters are placed for general
Familiarity in the locations of customs authorities ";
(3) The chapters 46 and 47 are set out in such an editorial:
" Chapter 46
GENERAL PROVISIONS
Article 259. Customs cost of goods
The customs cost of goods that are moved through customs
the border of Ukraine, is their price that was actually paid or subject to
payment for these goods is calculated according to the provisions of this
The Code.
Article 260. Determining the customs value of goods that
are moved through the customs border of Ukraine
The customs cost of goods that are moved across the customs border
Ukraine is determined by the declant according to the provisions of this
The Code.
The order of determining the customs value of goods is extended to
The goods moved through the customs border of Ukraine.
For the purposes of the definition of customs value,
information prepared in a manner compatible with the principles
the accounting of accounting in the respective country and
Appropriate for certain methods of determining the customs value.
Methods for determining the customs cost of goods being moved
through the customs border of Ukraine, and the conditions of their application
are established by this Code.
Article 261. Using price information
Goods
Information about the customs cost of goods moved through
customs border of Ukraine, used to count taxes and
(mandatory payments), conduct of customs statistics, and
in appropriate cases for calculations in case of application
penalties, other sanctions and lesions established by the laws of Ukraine.
Customs authorities are required to provide in established order
access to information about laws, other regulations,
regulatory documents and general application decisions
on issues related to the definition of the customs value of goods.
Article 262. Declaration of the customs value of goods
The customs value of the goods and the method of its definition are stated
(decompress) Customs organ of the declant during displacement
goods through the customs border of Ukraine by submission of declaration
The customs value.
Order and conditions of the customs value of goods which
are moved through the customs border of Ukraine, established
The Cabinet of Ministers of Ukraine, and the order of filling the declarations
customs value-specifically authorized by the central authority
Executive branch in the field of customs affairs.
Article 263. Retain information privacy requirements
All the information about the customs value of goods that
are moved through the customs border of Ukraine, can be used
the customs authority is solely for customs purposes and cannot be
special permission of the person or body to submit such information,
dissolved or transmitted to third persons, including other
organs of state power, apart from presenting it in the order defined by
by law.
The conditions laid out in part one of this article do not apply to
The disregarded summary information for statistical purposes,
Degenerated analytical information, information on general information
questions about the work of customs, information that does not apply to
specific physical and/or legal persons, and information not
It could be a commercial mystery. Besides, it doesn't concern you.
information relating to offences, public discussion in
the media issues of the issues of the customs matter, etc.
This article describes the first of the first of this article
Customs officials are responsible for the officials
According to the law.
Article 264. Rights and duties of declarant, which declares
the customs cost of goods
Declared the customs cost of goods and given it
information about its definition should be based on objective,
Documented data to be calculated.
If necessary to confirm the stated customs value
merchandise of the decarant is required to submit the customs authority required for
this information and ensure that they are inspected, respectively
to the order established by the Cabinet of Ministers of Ukraine.
In case of need for clarification of the stated customs
the value of the goods or in the case of non-consent of the declant with customs value;
defined by the customs authority, the decarant shall appeal to
the customs authority with the request to release goods declaved, in
free circulation under the guarantee of an authorized bank or payment
taxes and fees (mandatory payments) according to the customs cost of these
the goods defined by the customs authority.
In a written request, the declant has the right to grant him a
Weekly row from the day of the appeal of a written explanation concerning
as a customs authority determined by the customs cost of the estimated
Goods.
The validity of the provisions of the provisions of this article are:
cannot exceed 90 calendar days since the issuance of goods
In the free circulation.
After providing the bank guarantees specified in part three
this article, the customs authority is required to release the goods in the free
Lunch. In the case of tax and fees after payment
(compulsory payments) according to the customs cost of goods,
by a customs body, a decision to apply
of the customs value declared by the declant, the sum of the supermeasure of the paid
taxes and fees (mandatory payments) return to the declant
in the lunar term from the day of the decision, in order,
In the case of legislation.
Additional costs arising from the declaration in connection with
Clarification of the stated customs value or by the post of customs
An organ of additional information, carries a declant.
The decarant has the right to challenge the decision of the customs authority over the
determining the customs value of the assessed goods to the customs authority
the higher level and/or to the court. In the message of the Customs Customs
The level of complaints of complaints is justified in the
A complaint of the decision and contains information on the law of the decrant
Challenge this decision in court order.
Article 265. Rights and duties of the Customs body during
to control the correctness of the definition
the customs cost of goods
The Customs Authority takes control of the correctness of the Customs
the cost of goods according to the provisions of this Code. Such
control can be carried out in an established order of
application of various forms, including according to Articles 60 and
69 of this Code, following the end of the customs control operations,
Decoration and descent through the customs border of Ukraine of goods and
Vehicles. Order to control the correctness of the definition
of the customs value of goods after the end of the Customs operation
Control, inspection and pass through the customs border of Ukraine
goods and vehicles and donating compulsory
The payments are determined by the Cabinet of Ministers of Ukraine.
The Customs Authority has the right to be sure of authenticity or
the accuracy of any statement, document or declaration filed for
the purposes of determining the customs value.
If the Customs body has concluded that the declant is defined
The customs cost is lower than the direct production costs of this
merchandise, including raw materials, materials and/or components,
which enter the composition of the commodity, the customs authority shall have the right to
The declant will determine the customs cost in a different way than it
used to define it.
Chapter 47
METHODS FOR DETERMINING THE CUSTOMS VALUE OF GOODS,
WHICH ARE IMPORTED INTO UKRAINE AND THE ORDER OF THEIR APPLICATION
Article 266. Methods for determining the customs value of goods that
are imported into Ukraine
Determining the customs value of goods imported into
Ukraine, is carried out on the following methods:
1) at the price of the contract for goods that are imported (cost
Operations);
2) at the price of the contract for identical goods;
(3) for the price of a contract on similar (similar) goods;
(4) Based on the subtraction of value;
5) based on the addition of cost (calculated cost);
(6) Reserved.
The primary is the method of determining the customs value of goods at a price
for the goods that are imported (the cost of the operation).
If the customs value cannot be determined by method 1
According to the provisions of article 267, of this Code,
procedure for consultation between the customs authority and the declaration of
the reasoned selection of the basis for the definition of the customs value
According to the requirements of Articles 268 and 269 of this Code. In the course of these
Customs authority and decarant consultation can make an exchange
available in each of them, given the requirements of the requirements of the
Her confidentiality.
In case of the impossibility of determining the customs value of goods which
are imported into Ukraine, according to the requirements of Articles 268 and 269 of this
Codes for the basis can be given or the price by which the
identical or similar (similar) goods were sold in Ukraine
not associated with the seller of the buyer according to the requirements of Article 271,
or calculated according to the requirements of Article 272 of this Code
cost of goods.
In this case, each subsequent method is applied if the Customs
the value of goods cannot be determined by application
the previous method.
Methods based on subtraction and value addition (calculated)
value) can be applied in any sequence at
The declant's discretion.
In case you cannot apply any of the specified values
methods, the customs cost is determined by the backup method
According to the requirements established by Article 273 of this Code.
Article 267. Cost estimate method
the treaty for goods that are imported
(transaction cost)
Customs cost at the price of the goods that
are imported, there is the cost of the operation, i.e. the price that was actually
paid or subject to the goods if they are sold on
exports to Ukraine, adjusted if necessary, according to
Part 2 of this article. The price that was actually paid or
payment is paid, is the total amount of all payments that were
Committed or which must be made by the buyer of the estimated
goods in favor of seller and/or in favour of a seller through
third person, or/or related to the seller of persons. Such payments
may be done directly or indirectly by transfer
money, accreditation, inciting or through other calculations
(a promissory note, transfer of valuable documents, etc.). The term "price"
is actually paid or subject to payment "applies only to prices"
Rated goods. Dividends or other payment of the buyer for the benefit
The seller, not related to the estimated goods, is not part of
The customs value. Adding to the price that was actually paid or
payment is paid, according to this article only on the basis of
{\f29 objects } {\f29 data }
Calculation.
When determining the customs value to the price of actual
Paid or subject to rated goods, added
further expenses, if not included in the price that was
It is either paid or paid, including:
1) expenses incurred by the buyer:
(a) Commissioners and brokerage awards, except for commissions
for a purchase that is a paid buyer to your agent for giving
services related to the representation of its interests abroad
For the procurement of the estimated goods;
b) the cost of containers that for customs purposes are considered
The only integer with the relevant goods;
(b) Cost of packaging or the cost of packaging materials and
Work-related works;
2) properly distributed the cost of the lower goods
and services if they are delivered directly or indirectly
the buyer is free or at reduced prices for use in
the production and sale of exports to Ukraine estimated
goods if such cost is not included in the price of actual
Paid or payable:
(a) Raw materials, materials, parts, semi-factories,
{\f29 the } {\f29 components } {
Goods;
b) instruments, stamps, templates and similar items
Used in the production of the estimated goods;
(b) Materials spent in the production process
Goods (oils, fuels, etc.);
(g) Engineering and research works, design,
artistic design, sketches and drawings executed outside of the
Ukraine and directly needed for the production of assessments
Goods;
3) royalties and licensing payments relevant to the estimated
the goods and which the buyer must pay directly or indirectly
as a condition for the sale of estimated goods if such payments are not
included in the price that were actually paid or subject to
Hey, pay up. Payment values may include payments that apply.
patents, signs for goods and services and copyright. Expenses
to the right to play (the circulation) of the estimated goods in Ukraine
should be added to the price that was actually paid or subdued
Payments for estimated goods;
4) the appropriate part of the proceeds from any further
resale, transfer or use of goods estimated to be
the customs territory of Ukraine, which directly or indirectly goes to
Benefit from the seller;
5) costs of transporting estimated goods to
airport, port or other location of the import into the customs territory
Ukraine;
6) costs of loading, unloading and processing
the estimated goods associated with their transport to the airport,
The port or other location of the import into the customs territory of Ukraine;
7) the costs of insurance of these goods.
When determining the customs value to the price of actual
Paid or subject to payment is not allowed to include any
other expenses other than those provided in this article. To Customs
cost is not included in the lower costs or funds provided
allocation them from the price of actually paid or subject to payment
for estimated goods, which are documented and which
Subject to calculation:
(a) the fee for construction, construction, warehousing, technical
maintenance or technical assistance made after the introduction of
imported goods, such as industrial installation, machinery, or
Equipment;
(b) the cost of transport after import;
(c) Taxes and fees (compulsory payments) that are capable of
Ukraine.
The method of determining the customs value at the cost of the contract
goods imported (the cost of the operation), used in
If:
1) there are no restrictions on buyer ' s rights (importer) on
the use of estimated goods, except those that:
(a) are established by law or by the authorities;
Government in Ukraine;
b) limit the geographical region in which goods can be
resold (reissued);
(c) Do not affect the value of the commodity;
2) regarding the sale of estimated goods or their prices missing
any conditions or reservations that prevent the definition of
The cost of these goods
3) none of the proceeds from any further
resales, order, or use of goods by the buyer is not
come directly or indirectly by the seller, unless otherwise
be made of appropriate adjustment according to the provisions of
Part 2 of this article;
4) the buyer and seller are not related persons.
or though they are related individuals, but this relationship is not
affected the price of goods. In the presence of sufficient reason,
What noted the relationship affected the price of the estimated goods, customs and
the organ should report this to the declant and provide it with
an opportunity to answer and prove a lack of influence
the relationship of the seller and the buyer for the price that was actually
The goods are paid or paid for estimated goods. On demand
The declaration of this message is carried out in writing.
For the purposes of this Code, persons are considered related to
Only if:
1) they are officials or executives of businesses alone
One;
2) they are partners in a joint venture or other
Activities which are not prohibited by legislation;
3) they are the employer and the hiring worker;
4) any person directly or indirectly owns, controls
or hold 5 or more percent of the issued shares given to the
vote, or shares of both of them;
5) one of them directly or indirectly controls the other;
6) both are directly or indirectly controlled by third
Person;
7) together they directly or indirectly control the third
Person;
8) they are members of the same family.
Persons, one of whom is a single agent, single-sided
distributor or sole concierunner of the other, as if it were not
referred to are related to the purposes of this Code, if
they fall under one of the criteria of part five of that
Articles.
When selling goods between linked persons the cost of an operation
take the basis for the definition of the customs value of the estimated
goods by the first method if the decarant prove that such a cost
is maximally approximated to the cost of one of the lower
operations that are carried out simultaneously with estimated goods or
almost at the same time:
1) the cost of the transaction when selling untied buyers
identical or similar (similar) goods for export in
Ukraine;
2) of the customs value of identical or similar (similar)
Under article 271 of the Code;
3) of the customs value of identical or similar (similar)
the goods defined according to the provisions of Article 272 of this Code.
In the case of applying the requirements of part of the seventh of this article
It shall be taken into account by the Customs office and by the Customs office of the Customs office
information on the difference in commercial terms of sale, quantitative
indicators, elements and costs listed in part two of this
the articles and the costs of the seller,
when the seller and the buyer are not related to each other, and have not suffered
seller when sold when seller and buyer are related to
You.
Determining the cost of operations specified in paragraphs 1 to 3
part of the seventh of this article, is carried out on the initiative of the declaration
and only with the purpose of comparison. The cost of these operations is not
used instead of cost operations with estimated
goods.
The information that is used for the subclass must be objective,
Calculation of the calculation and confirmation of documentation.
Article 268. Cost estimate method
the treaty of identical goods
If the customs value of imported goods may not be
defined by the provisions of Article 267 of this Code, for customs
the cost is based on the cost of an operation with identical goods, which
sold for export to Ukraine from the same country and time of exports
which coincides with the time of export of estimated goods or is
maximally close to him.
When applying this method to determine the customs value for
foundation is based on the cost of an operation with identical goods from
Keeping the conditions specified in this article. At this point
were identical to the goods, the same by all the signs of
The estimated goods, including the following:
(1) Physical characteristics;
2) quality and reputation in the market;
(3) Country of origin;
4) The manufacturer.
Minor external differences may not be basis for
refusal to consider goods as identical, if in general
The goods meet the requirements of the part of this article.
The price of the contract on identical goods is based on the
determining the customs value of goods if these goods are imported
approximately in the same quantity and on the same commercial terms as the
estimated goods.
In the case of absence, the cost is used
transactions with identical goods sold to Ukraine in the other
the number and/or other commercial conditions. With this price
adjusted to the specified discrepancies regardless of
whether it leads to an increase or reduced cost. Information,
that is used when adjusting, must be
It's documented.
If funds and expenses are specified in paragraphs 5 to 7,
part of the second article 267 of this Code, included in the cost of
operations, making adjustments to account for a significant difference
in such costacks and costs between the estimated goods and the relevant
Identical products that are distinguished by difference in distances and ways
transport.
If this method is used for purposes of purposes,
more than one cost of transaction with identical goods, for
determining the customs value of the estimated goods used
The smallest cost.
Article 269. Cost estimate method
similar (similar) goods
If the customs value of imported goods may not be
defined by the provisions of Articles 267 and 268 of this Code, for
The customs value is taken by the cost of a similar operation
(similar) goods sold for export to Ukraine and time
exports of which are coinciding with the time of export of estimated goods or are
maximally close to him.
Similar (similar) understand goods which are not
are the same with all indications, but have similar characteristics and
consist of similar components, which perform the same
functions compared to the goods being evaluated and considered
Commercially interchangeable.
To determine whether the goods are similar (similar),
the following features are counted:
1) quality, the presence of a trademark and their reputation in the market;
(2) Country of origin;
3) The manufacturer.
The price of a contract on similar (similar) goods is taken by
the basis for determining the customs value of goods if these goods
introduced in about the same amount and on the same commercial
Conditions that are estimated by the goods.
If no such sale is detected, use
cost of an operation with similar (similar) goods that
sold to Ukraine in another number and/or on others
of commercial terms. The price is adjusted with respect to the
The discrepancies, regardless of whether it leads to
Increase or decrease in cost. Used information
for adjustment, must be documented
confirmed.
If funds and expenses are specified in paragraphs 5 to 7,
part of the second article 267 of this Code, included in the cost of
operations, making adjustments to account for a significant difference
in such costacks and costs between the estimated goods and appropriate
similar (similar) goods that have a difference in
the distances and methods of transport.
If this method is used for purposes of purposes,
more than one unit of operation with similar (similar)
goods, to determine the customs value of the estimated goods
used the smallest such cost.
Article 270. Reservations regarding methods of applying methods
determining the customs value of goods at a price
the contract for identical goods and at the cost of
similar (similar) goods
Goods are not considered identical or similar (similar)
estimated if they are not produced in the same country as goods,
It's not like that
Goods manufactured not by the manufacturer of the estimated goods and other
a person, taking into account only if there are no identical,
no similar (similar) goods made by person-
The manufacturer of goods that are valued.
Goods are not considered identical or similar (similar)
estimated, if their design, research and design work,
artistic design, design, sketches, drawings, as well as other
Similar work done in Ukraine.
Article 271. Method of determining the customs value based on
value subtraction
In case the customs cost of imported goods cannot be
defined by the provisions of Articles 267 to 270 of this Code; their
The customs cost is determined by the provisions of this article on
based on cost subtraction, except when on demand
The declaration of the application of this article and article 272 may
To be reversed.
If estimated, identical or similar (similar)
goods sold (alienated) in customs territory of Ukraine in
fixed state, to determine the customs value of goods behind this
the basis of the price of a commodity by which the largest
the party of estimated, identical or similar (similar) imported
goods are sold in Ukraine to the buyer, which is not
associated with the seller of the person, at the same time as the maximum
approaching the input of the estimated goods, provided
counting, if they can be allocated, of the following components:
(1) costs for payment of commissions, which were actually paid
or are subject to payment, or ordinary trade allowances, which
be made to profit and cover general costs of the
the sale of goods in Ukraine to the customs territory of the same
class and species. Goods of the same class and species are goods which
Fall under a group or spectrum of goods produced
a specific industry or sector sector and include
are identical or similar products. The "goods of the same"
class or species " includes goods imported from the same country as
estimated goods as well as goods imported from other countries.
Amount of profit and total expenses to which direct and direct
indirect costs associated with the excitation of the specified goods shall be
Let's get to the top The numerical cost value for the deduction purposes
This amount is determined based on the information provided by the declant,
unless the decarant numbers are inconsistent with the data obtained.
for sale in Ukraine imported (imported) goods of the same class
Or a sight If degrade data is not compatible with such data, the amount for
calculating profit and total costs can be based on another
Relevant information rather than those provided by the declant.
If you define a comical or normal income, and
total costs of shipping goods to " goods of the same class or
" should be carried out in each specific case with
References to the relevant circumstances;
(2) conventional costs incurred in Ukraine on load,
uploading, transport, insurance, and other related
These cost operations
(3) sums of courtesy (import) tax, taxes, fees and other
Mandatory payments to be paid in Ukraine due to the
Import (import) or sell (feel) of goods.
If not assessed, neither are identical or similar.
(similar) goods are not sold in Ukraine at the same time or in an hour,
maximum approximation to the yield of estimated goods in
Ukraine, the customs value of such goods is determined based on price
the units of the commodity followed by estimated or identical or
similar (similar) with estimated goods sold in Ukraine to Ukraine
the amount sufficient to set the price per unit of such a
commodity, in the same state in which they were introduced, the most
early date after the introduction of goods that are estimated, but before
the end of 90 days after they were introduced.
In the case of absence, the sale of estimated, identical or
similar (similar) goods in the same state in which they
were at the time of the exercise in Ukraine, at the request of the declaration
the customs cost of such goods is determined based on the price of the unit
The goods sold in Ukraine after
further processing (recycling) by the largest party to individuals, not
associated with the individuals in which they buy such goods. With this
Make relevant adjustments to the cost added by such processing.
(reprocessing), and deductions provided by paragraphs 1-3
Part 2 of this article.
Deductions of value added by process
(recycling), should be based on data that are objective,
confirm documented, subject to evaluation and belong to
to the cost of this work. It is based on the basis of computation.
accepted industrial formulas, recipes, methods of construction and other
Field practice.
The position of the fourth of this article is not applicable in
If:
1) as a result of further processing the imported goods lose
their identity, except when, despite the loss
The identity of the imported goods, the value of the value added
Can be precisely defined;
2) introduced goods store their identity, but
make such a small percentage of the sale of them in Ukraine, which
The use of this evaluation method will be unjustified.
The ability to apply portions of a fourth of this
the article is defined in each specific case depending on
Specific circumstances.
Article 272. Method for determining the customs value of goods on
Cost addition (estimated cost)
To determine the customs value of goods based on addition
cost (calculated cost) based on the provided by the manufacturer
the goods that are evaluated, or from its name of information about their
the cost to consist of:
(1) cost of materials and expenses incurred by the manufacturer at
The production of estimated goods. Such information should be based
on commercial accounts of the manufacturer under the condition that such accounts
Compliant with the general principles of accounting,
In the country where these goods are manufactured;
(2) the amount of profit and total expenditures equal to the sum, which
of course is reflected in the sale of goods of the same class or species,
what are the estimated goods made by manufacturers in the country
Exports to Ukraine
(3) General spending on sale to Ukraine from the country of luck
merchandise of the same class or species, that is, the costs of loading,
spool and processing estimated goods, their transport to
airport, port or other location of the import into the customs territory
Ukraine, costs for insurance of these goods and other expenses,
To the removal of these goods into Ukraine.
The official person of the customs authority cannot demand or
force any person who is not a resident to provide for
learn or allow to gain access to any account or
Other records for the purposes of calculating cost determination.
Information provided by the manufacturer of goods for the purposes of the definition of customs
cost according to the provisions of this article, may be verified in
the country-production goods by the authorities of Ukraine by consent
the manufacturer and subject to the notice of the pre-government of the
the manufacturer of goods and in the absence of negation against such
checks.
Article 273. Backup Method
In case the customs value of goods cannot be determined
by using the sequential use of methods specified in
articles 267-272 of this Code, the customs cost of the estimated goods
defined using ways that do not contradict the laws
Ukraine and are compatible with relevant principles and provisions
General Agreement on Tariffs and Trade (GATT).
The customs cost determined by the provisions of this article,
must be based on a previously defined basis
methods 1-6 of the customs value, however in determining the customs value
This article allows for flexibility in application
These methods.
Customs value of imported goods is not defined according to
Provisions of this article on the basis of:
1) the prices of Ukrainian origin goods in the domestic market
Ukraine;
2) a system that provides acceptance for customs purposes higher than
Two alternative costs;
(3) The prices of goods in the domestic market of the exporting countries;
4) cost of production, other than calculated cost,
defined for identical or similar (similar) goods
According to the provisions of Article 272 of this Code;
5) the prices of goods shipped from the exporter to
Third countries;
(6) Minimum customs value;
(7) arbitrary or fictitious value.
If this article applies to the customs authority on request
The declant, the customs authority is required to inform him.
about the customs value specified in accordance with the provisions of this article,
and used in this method ";
(4) Article 274 is set out in such an editorial:
" Article 274. The definition of the customs value of the goods that
(exported) from Ukraine
The customs cost of goods to be removed (exported) from
Ukraine on the basis of the purchase of sale or mine,
defined based on the price that was actually paid or which
are payable for these goods at the time of crossing the customs border
Ukraine.
To the customs value of goods being eliminated (exported),
also include actual costs if they were n' t before
Included:
(a) on load, upload, overload,
transport and insurance for customs crossing point
The Ukrainian border
(b) Commissariat and brokerage awards;
(c) Licensing and other payments for the use of rights objects
intellectual property that the buyer must directly or indirectly
To be done as a condition for the sale (export) of goods that are valued.
The customs cost of goods to be removed (exported) from
Ukraine on the basis of a treaty other than the treaty
purchasing sales or mines, based on the price,
supported by commercial, transport, bank,
accounting and other documents containing information about the
the cost of goods that are estimated, subject to cost of
transport and insurance of goods to crossing point
The customs border of Ukraine.
In case of the installation of price constraints
(exports) of individual goods (indicative prices, limit price levels,
prices set up as a result of anti-dumping investigations, etc.)
the customs cost of such goods in the event of exportation (export) of them with
Ukraine is determined by the provisions defining the order
Apply the specified constraints ";
(5) Paragraph 6 of Article 278 is set out in this edition:
" (6) marine production, mining and/or manufactured in
"The World's Ocean by the Judges of this Country";
(6) Article 279 is set out in such an editorial:
" Article 279. Product recycling criteria
In case of the production of a commodity involved two or more
countries, the origin of the commodity is determined by the criteria
of sufficient recycling, namely: the country of origin of the commodity
the country in which the full production of the goods or
the latest operations from his processing, sufficient for the goods
He has a characteristic of the basics.
Sufficient recycling criteria are:
1) a rule that requires a product of change to be recycled
the classification code for the Ukrainian classifier classifier
Foreign Economic Activity (OCT) 2371a 14 , 2371b-14 ,
2371st-14 , 2371g 14 ) At the level of any of the first four signs;
2) The adrenal particle rule, which is in the change of value
commodity as a result of its recycling when a percentage share
cost of used materials or added value reaches
A fixed share in the cost of a final commodity;
3) performing production and technology operations that can
not lead as a result of the product recycling prior to changing its code or
cost according to the head of the advalerian particle rule, but with the following
of certain conditions are considered sufficient to be recognized as a commodity
from that country where such operations took place.
Such criteria are sufficient to be recycled, usually an adwartive rule.
fraction and execution of production and technology operations,
are installed and applied to specific goods or
a particular country (countries) in the order defined by the Cabinet
Ministers of Ukraine.
If applied to a particular commodity or a particular country
(countries) such criteria for sufficient recycling, usually as an adwarl
fraction and execution of production and technology operations not
established, the rule applies according to which
is considered to be subjected to sufficient recycling if as a result thereof
recycling changed the classification code to the Ukrainian
Classification of foreign economic goods (UTA)
( 2371a 14 , 2371b-14 , 2371st-14 , 2371g 14 ) at any one of the
the first four signs.
In case of applying the advalerian fraction rule
a product obtained from recycling in this country,
is defined based on the price basis of the manufacturer of the commodity manufacturer. Cost
of the goods that come from other countries is determined by
their customs value, and those of those whose origin is not defined,
-for the established price of the first sale in this country ";
(7) Article 280 is set out in such an editorial:
" Article 280. Additional provisions for determining the criteria
Adequate product recycling
Not recognized by the following criteria
reprocessing:
1) operations related to ensuring the preservation of goods
During storage or transportation
(2) Operations for the preparation of goods to be sold and
transport (retail of the party, the formation of departures,
Sorting, overpacking);
3) simple assembly operations-operations carried out
by composing the products using a simple cryogenic
material (screws, hooks, bolts, etc.) or adhesive or mounting
ready knots by welding (except for fabrication)
complex products by welding), as well as other operations
(regulation, control, working fluid, etc.) necessary
in the process of assembly and not related processing (processing) of goods
regardless of the number and complexity of such operations;
(4) mixing goods (components) without giving
product of the characteristics that substantially distinguish it from the weekend
Ingredients;
5) a combination of two or more of the above
operations;
(6) Animal slaughter ";
(8) Paragraph 1 of the first article 283 after the words " statement
"complemented by the words" (supplier or manufacturer) ";
9) in part of the fourth article 284 words " or preferential
& exclude; mode
(10) Article 285 is set out in such an editorial:
" Article 285. Some peculiarities of the definition of
commodity
For purposes of determining the country of origin, the origin of the commodity is
the origin of energy, machines and tools used for
its production or processing.
The tools, spare parts and tools used in the
machines, devices, aggregates or vehicles, are considered to
The kind that come from the same country as these machines, the devices,
Aggregates or vehicles, provided by their input and sale
together with the specified machines, devices, aggregates or
Vehicles and comply with their equipment and
the number of usually used attributes, spare parts, and
Okay, okay.
Country of origin of packaging in which the goods will enter the customs
the territory of Ukraine, is considered the same as the country of the commodity itself,
other than cases where national legislation of the country is introduced
provides for its separate declaration for tariff purposes. In These
cases are defined separately from the country
the origin of the commodity.
Fully manufactured or subjected to sufficient processing of goods
the greatest or preferential regime
are defined on the basis of the provisions of this Code, the laws of Ukraine,
as well as international treaties laid down in the established law
Okay.
The definition of the country's definition of the origin of the commodity
from the areas of special (free) economic zones located on
the territory of Ukraine, established by law. "
2. In the Law of Ukraine "On the Single Customs" 2097-12 )
(Information of the Verkhovna Rada of Ukraine, 1992, N 19, pp. 259;
2003, N 6, pp. (50):
(1) Article 16 to exclude;
(2) Article 18 is set out in such an editorial:
" Article 18. Definition of the origin of goods, completely
manufactured or enough to be recycled in
of special economic zones located in
In the territory of Ukraine, in the case of the customs
Ukrainian territory
Goods fully produced in a special (free)
The economic zone (hereafter) is considered to be:
1) useful mines mined in its territory;
(2) The plant products, grown and collected in its territory;
3) live animals born and raised in its territory;
(4) The products derived from animals grown in its territory;
5) Production of hunting and fishing industries, mining
On its territory;
6) secondary raw and waste which is the result of production facilities
and other operations in its territory;
7) goods produced on its territory solely from products,
This is stated in paragraphs 1 to 6 of the first part of this article.
The products that have been redesigned are considered to be goods if:
The decelated goods are classified in the tariff position of the other,
than materials or products originating from third countries and were
used for their fabrication;
In the value of the divided goods, the share of the value added
is at least 50 percent.
Not recognized by the following criteria
reprocessing:
1) operations related to ensuring the preservation of goods
During storage or transportation
(2) Operations for the preparation of goods to be sold and
transport (retail of the party, the formation of departures,
Sorting, overpacking);
3) simple assembly operations-operations carried out
by composing the products using a simple cryogenic
material (screws, hooks, bolts, etc.) or adhesive or mounting
ready knots by welding (except for fabrication)
complex products by welding), and other operations
(regulation, control, working fluid, etc.) necessary
in addition and not related processing (processing)
products, regardless of the quantity and complexity of the specified
operations;
(4) mixing goods (components) without giving
product of the characteristics that substantially distinguish it from the weekend
Ingredients;
5) a combination of two or more of the above
operations;
(6) Animal slaughter.
Criterion for sufficient reprocessing of land (road)
vehicles classified according to the Ukrainian
the classification of goods of foreign economic activities by commodity
Positions 8702, 8703, 8704 ( 2371g 14 ), is mandatory
Industrial and technological operations:
Body manufacture (cabin)
individual elements, details or methods of insolent methods
connections are made by the body (cab), intended for
Further painting and folding. In this process
Body manufacture (cabin) consists of a single entity not less than
six basic body elements (cabins), among which should be
The roof, the side of the left, the right side of the right, the floor;
Body painting (cockpits);
Body equipment (cockpits);
a vehicle assembly. "
II. Final Position
1. This Act will take effect 45 days after its
Official publication.
2. Laws of Ukraine and other regulations adopted
to take effect by the Act, act in part that is not
contradicting this Act.
3. Cabinet of Ministers of Ukraine per month
The publication of this Act:
to prepare and submit to the Verkhovna Rada of Ukraine
Proposals for the adoption of the laws of Ukraine in compliance with the
By law;
to ensure the adoption of the legal and legal acts necessary
to implement this Act on the Order of Control Order
determining the customs value of goods after the end of the transaction
Customs control, design and pass through the customs border
Ukraine Goods and Vehicles and Donations
of mandatory payments, order of submission by the Customs office of Customs
necessary information to confirm the stated customs value
goods and order calculation of the size of the adrenal particle,
which to determine the sufficient processing criterion
Provided by Article 279 of the Customs Code of Ukraine 92-15 );