of November 22, 2012 No. 27/1-343-EP
To chiefs of regional Customs, Customs (according to the list)
About conducting checks
By results of the carried-out complex inspection of office activities cases of groundless release from the taxation of brands of the excise tax which were temporarily imported on customs area of Ukraine are established.
To the introduction in action of new edition of the Customs code of Ukraine the customs clearance of brands of the excise tax which were temporarily imported on customs area of Ukraine was performed with conditional full relief from the taxation according to paragraph 4 of Article 206 of the Customs code of Ukraine of 11.07.2002 No. 92-IV.
At the same time in the new edition the Customs code is stated above the regulation is absent.
At the same time, according to Article 105 of the Customs code of Ukraine (further - TKU) in customs regime of temporary import with conditional full relief from the taxation the goods, vehicles of commercial appointment specified in article 189 WEAVE and in the Appendices B.1-B .9, C, D to the Convention on temporary import (Istanbul, 1990), on the terms of determined by these Appendices are located with customs payments only.
According to Item (g) of Article 2 of the Appendix B.3 to the Convention on temporary import, according to article 2 of this Convention, any other goods which are imported within trading activity for the purposes given in Appendix 1 to this Appendix which import is not trading activity in itself use the right to temporary import.
At the same time, in Appendix 1 to the Appendix B.3 of the specified Convention there are no excise duty brands, and therefore application of conditional full relief from the taxation in case of customs clearance of such brands is impossible.
At the same time, according to article 106 WEAVE, in customs regime of temporary import with conditional partial release from the taxation customs payments, according to provisions of Appendix E to the Convention on temporary import (Istanbul, 1990) the goods (except for excisable) which are not specified in Articles 105, 189 can be located I WEAVE, and also in the Appendices B.1-B .9, C, D to the Convention on temporary import (Istanbul, 1990), or such which do not meet the requirements of the specified Appendices.
In case of temporary import of goods with conditional partial release from the taxation customs payments for each complete or incomplete calendar month of the declared stay term on customs area of Ukraine pay 3 percent of the amount of customs payments which would be subject to payment in case of release of these goods in free circulation on customs area of Ukraine expected date of their room in customs regime of temporary import.
Thus, when importing to customs area of Ukraine of brands of the excise tax, their customs clearance it owed be performed with conditional partial release from the taxation customs payments as it is provided by provisions of article 106 WEAVE.
Department head Ya. P. Prokopenko
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