of December 12, 2018 No. 1077
About approval of the Temporary procedure for accomplishment of customs formalities when implementing customs clearance of vehicles for their free circulation on customs area of Ukraine and introduction of amendments to resolutions of the Cabinet of Ministers of Ukraine of September 7, 1998 No. 1388 and of June 4, 2007 No. 795
According to Item 9-2 of the Section XXI "Final and transitional provisions" of the Customs code of Ukraine the Cabinet of Ministers of Ukraine decides:
2. The temporary procedure for accomplishment of customs formalities when implementing customs clearance of vehicles for their free circulation on customs area of Ukraine approved by this resolution voids on January 1, 2020.
3. Bring in resolutions of the Cabinet of Ministers of Ukraine of September 7, 1998 No. 1388 "About approval of the Procedure for state registration (re-registration), removal from accounting of cars, buses, and also the self-propelled machines designed on the chassis of cars, motorcycles of all types, brands and models, trail cars, semitrailer trucks, microcars, other vehicles and mopeds equated to them" (The Official Bulletin of Ukraine, 1998, No. 36, Art. 1327; 2009, No. 101, Art. 3521; 2012, No. 13, Art. 467, No. 50, Art. 1978; 2015, No. 90, Art. 3040; 2016, No. 56, Art. 1941; 2018, No. 8, the Art. 301, No. 68, the Art. 2297) and of June 4, 2007 No. 795 "About approval of the list of paid services which are provided by divisions of the Ministry of Internal Affairs, National police and the Public migratory service, and the amount of payment for their rendering" (The Official Bulletin of Ukraine, 2007, No. 42, to Art. 1671; 2011, No. 84, Art. 3068; 2015, No. 90, the Art. 3044) changes which are applied.
Prime Minister of Ukraine
Approved by the Resolution of the Cabinet of Ministers of Ukraine of December 12, 2018 , No. 1077
1. The temporary procedure determines the mechanism of accomplishment of customs formalities when implementing customs clearance of the vehicles classified by code of goods item 8703 according to UKTVED and imported by citizens on customs area of Ukraine into the period from January 1, 2015 to November 25, 2018 and also:
1) being in customs regime of temporary import or transit in which room was performed by making of actions, oral declaring or declaring with use of other document, than the customs declaration on the form of the single administrative document;
2) were in customs regime of temporary import or transit, were exported out of limits of customs area of Ukraine after November 25, 2018 and imported repeatedly.
2. The customs clearance of vehicles for their free circulation on customs area of Ukraine is performed according to the procedure, stipulated by the legislation, with the features determined by this Temporary procedure.
3. The customs clearance of vehicles is performed by any body of the income and charges on all customs area of Ukraine with presentation to their such body.
The head of customs determines the structural divisions authorized on implementation of customs clearance of vehicles. Information on such divisions of customs clearance is posted on the official site of GFS and the GFS corresponding customs.
4. The customs applicant of the vehicle has the right to act physical person - the resident which is the owner of such vehicle or authorized to dispose of it. On behalf of physical resident person the customs broker can perform declaring of the vehicle.
5. For customs clearance of the vehicle to body of the income and charges the electronic customs declaration on the form of the single administrative document completed regularly according to Article 258 of the Customs code of Ukraine moves.
6. Together with the electronic customs declaration to body of the income and charges the account or other document confirming the vehicle cost, the registration document on the vehicle issued by registration body of country of incorporation and the document confirming the property right to the vehicle or the right to dispose and declare such vehicle for free circulation on customs area of Ukraine move.
Data on the documents determined by part three of Article 335 of the Customs code of Ukraine are specified by the customs applicant or person authorized by it in accordance with the established procedure in the customs declaration.
7. For the purposes of the taxation of vehicles invoice cost of these vehicles is applied.
The data used by citizens shall be objective, give in to calculation and be documented.
8. Documents which can be represented for confirmation of the declared invoice cost of vehicles are:
1) the purchase and sale agreement or the document which replaces it, and appendices to it in case of their availability;
2) invoice (invoice);
3) the bank payment documents concerning the estimated vehicle;
4) other payment documents which confirm the cost of the estimated vehicle and contain the details necessary for identification of such vehicle;
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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