RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of March 6, 2019 No. 403

Some questions of implementation of the subitem 12 of item 4 of the Section XXI "Final and transitional provisions" Customs code of Ukraine

According to the subitem 12 of item 4 of the Section XXI "Final and transitional provisions" of the Customs code of Ukraine the Cabinet of Ministers of Ukraine decides:

1. Approve such which are applied:

Procedure for commodity importation (except excisable) which are imported for the purpose of project implementation of upgrade of the Bortnichesky station of sewage treatment within project implementation "Reconstruction of constructions of purification of waste sewer waters and construction of processing line on processing and utilization of rainfall of the Bortnichesky station of aeration" during its realization and are temporarily exempted from the taxation by import duty;

commodity importation amounts (except excisable) which are not made in Ukraine or are made, but "Reconstruction of constructions of purification of waste sewer waters and construction of processing line on processing and utilization of rainfall of the Bortnichesky station of aeration" which are imported for the purpose of project implementation during its realization do not meet the requirements of the project of upgrade of the Bortnichesky station of sewage treatment within project implementation and are temporarily exempted from the taxation by import duty.

2. This resolution becomes effective from the date of its publication.

Approved by the Resolution of the Cabinet of Ministers of Ukraine of March 6, 2019, No. 403

Procedure for commodity importation (except excisable) which are imported for the purpose of project implementation of upgrade of the Bortnichesky station of sewage treatment within project implementation "Reconstruction of constructions of purification of waste sewer waters and construction of processing line on processing and utilization of rainfall of the Bortnichesky station of aeration" during its realization and are temporarily exempted from the taxation by import duty

1. This Procedure determines the procedure of import to customs area of Ukraine in customs regime of commodity import which are not made in Ukraine or are made, but do not meet the requirements of the project of upgrade of the Bortnichesky station of sewage treatment within project implementation "Reconstruction of constructions of purification of waste sewer waters and construction of processing line on processing and utilization of rainfall of the Bortnichesky station of aeration" approved by the order of the Cabinet of Ministers of Ukraine of April 23, 2014 No. 450 "Some questions of preparation of the "Reconstruction of Constructions of Purification of Waste Sewer Waters and Construction of Processing Line on Processing and Utilization of Rainfall of the Bortnichesky Station of Aeration" project (further - the project) which are imported for the purpose of project implementation during its realization and are temporarily exempted from the taxation by import duty.

2. In this Procedure the term "the Japanese subject on project implementation" is used in the value given in Item 9 of subsection 1 of the Section XX "Transitional provisions" of the Tax code of Ukraine, the term "the Ukrainian customer on project implementation" - in the value given in the subitem "g" of Item 47 of subsection 2 of the Section XX "Transitional provisions" of the Tax code of Ukraine.

3. Import to customs area of Ukraine in customs regime of commodity import is performed according to the procedure and on conditions which are established by the Customs code of Ukraine, other legal acts, and also according to the relevant agreements (agreements) signed with the project implementation purpose.

4. Import to customs area of Ukraine in customs regime of commodity import is performed by the Japanese subject on project implementation which has the right according to the legislation to perform transactions on import to customs area of Ukraine of goods.

5. The Japanese subject on project implementation which plans import to customs area of Ukraine in customs regime of commodity import gives to the Ukrainian customer on project implementation not later than within ten working days about day of import in paper form and on the electronic medium:

the statement for issue of the certificate of confirmation of the fact that goods conform to requirements of the project and are imported for the purpose of project implementation during its realization (further - the reference) in form according to appendix 1;

external economic agreement (contract);

the available transport (transportation) documents;

the letter obligation on use of goods only for the purpose of project implementation during its realization.

6. The Ukrainian customer on project implementation within five working days from the date of receipt of the documents specified in Item 5 of this Procedure issues to the Japanese subject on project implementation the reference in form according to appendix 2 or directs in writing reasonable refusal in its issue.

7. The reference is drawn up in triplicate, signed by the authorized person of the Ukrainian customer on project implementation. Two copies of the reference are issued to the Japanese subject on project implementations, one of which moves in body of the income and charges in case of registration of goods, the second remains at the Japanese subject on project implementation. In case of implementation of electronic declaring with use of the electronic customs declaration certified by the qualified digital signature for customs clearance the electronic (scanned) copy of the reference certified by the qualified digital signature of the customs applicant or person authorized by it moves. The third copy of the reference remains at the Ukrainian customer on project implementation who records issues of references.

8. The basis for refusal in issue of the reference are:

representation by the Japanese subject on project implementation of the documents specified in Item 5 of this Procedure, not in full;

identification in the specified documents of false information.

9. After elimination of the reasons which formed the basis for decision making about refusal in issue of the reference, the Japanese subject on project implementation can repeatedly submit to the Ukrainian customer on project implementation the application for issue of the reference.

10. In case of change of the data specified in the reference, the Japanese subject on project implementation files petition to the Ukrainian customer on project implementation for issue of the new reference. At the same time earlier issued reference is subject to cancellation what the Ukrainian customer on project implementation instantly informs bodies of the income and charges on.

Are specified in the statement information that the Japanese subject on project implementation addresses in connection with change of data, both number and date of the reference which is subject to cancellation.

11. The Japanese subject on project implementation submits the reference to body of the income and charges which exercises customs control and customs clearance of goods.

12. Bodies of the income and charges based on the reference exercise customs control taking into account commodity importation amounts (except excisable) which are not made in Ukraine or are made, but "Reconstruction of constructions of purification of waste sewer waters and construction of processing line on processing and utilization of rainfall of the Bortnichesky station of aeration" which are imported for the purpose of project implementation during its realization do not meet the requirements of the project of upgrade of the Bortnichesky station of sewage treatment within project implementation and are temporarily exempted from the taxation by import duty, with determination of commodity codes according to UKTVED, and also customs clearance of such goods without payment of import duty.

13. Control of target use of goods which are temporarily exempted from the taxation by import duty within the project is performed according to the legislation.

Appendix 1

to the Procedure

Statement

See Appendix 1 (7Kb In original language)

Appendix 2

to the Procedure

Reference

See Appendix 2 (7Kb In original language)

Approved by the Resolution of the Cabinet of Ministers of Ukraine of March 6, 2019 No. 403

Commodity importation amounts (except excisable) which are not made in Ukraine or are made, but "Reconstruction of constructions of purification of waste sewer waters and construction of processing line on processing and utilization of rainfall of the Bortnichesky station of aeration" which are imported for the purpose of project implementation during its realization do not meet the requirements of the project of upgrade of the Bortnichesky station of sewage treatment within project implementation and are temporarily exempted from the taxation by import duty

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