of August 5, 2020 No. 686
About approval of regulations of losses of oil products during their acceptance, storage, leave, overload and transportation
According to part two of article 13 of the Law of Ukraine "About state regulation of production and the address of alcohol ethyl, cognac and fruit, alcoholic beverages, tobacco products and fuel", to subitem 14.1.141-1 of Item 14.1 of article 14 of the Tax Code of Ukraine the Cabinet of Ministers of Ukraine decides:
1. Approve regulations of losses of oil products during their acceptance, storage, leave, overload and transportation which are applied.
2. This resolution becomes effective from the date of its publication.
Prime Minister of Ukraine
D. Shmygal
Approved by the Resolution of the Cabinet of Ministers of Ukraine of August 5, 2020 No. 686
1. These regulations establish the most inconsequential losses of oil products during their acceptance, storage, leave, overload and transportation by road, railway, sea and river and pipeline transport.
2. In these regulations the term of "loss of oil products" means reduction of quantity (on condition of preserving quality within the established requirements) for the reasons connected with their physical and chemical properties, loss owing to evaporation in production process, processings, conversions, storages or transportations of such goods (products) or for other reason connected with natural result (the losses of oil products caused by violation of requirements of technical regulations, operational regulations, storages do not belong to losses of oil products).
3. Regulations of losses extend to oil products which are classified by codes according to UKTVED.
4. Regulations of losses are established for one climatic zone for all territory of Ukraine and two periods of year, namely:
the autumn and winter period - from October 1 to March 31; the spring and summer period - from April 1 to September 30.
5. Regulations of losses of oil products are determined for the following transactions:
1) acceptance;
2) leave;
3) overload;
4) storage;
5) transportation:
- road transport;
- by rail;
- courts of sea and river transport;
- pipeline transport.
6. Application of regulations of losses of oil products is obligatory for all subjects of managing (the companies, organizations, the organizations and physical persons - entrepreneurs) which perform at least one of the following types of economic activity as purchase, transportation, storage and realization of oil products in the territory of Ukraine.
7. Regulations of losses are limiting and are applied only in case of establishment of the actual shortage of oil products.
8. Write-off of oil products within decrease regulations before factual determination of shortage is forbidden.
9. Regulations of losses of oil products do not extend to the oil products accepted and which are handed over by the piece (the packed-up products which are transported or stored in hermetically sealed container, soldered using sealants, consolidations, etc.), and also stored in reservoirs of elevated pressure.
10. Regulations of losses of oil products regarding their storage do not extend to amounts of oil products in reservoirs of gas stations.
11. Regulations of losses of oil products are not applied during their transit transportation.
1. Acceptance, leave, overload of oil products
|
Oil products which are classified by codes according to UKTVED |
Regulations of the losses of quantity accepted or released or the overloaded products, percent | ||
|
autumn and winter period |
spring and summer period | ||
|
1. |
From 2710 12 11 10 2710 12 90 00 inclusive, |
0,055 |
0,1 |
|
2. |
From 2710 19 11 10 2710 19 29 00 inclusive |
0,04 |
0,08 |
|
3. |
From 2710 19 3101 to 2710 19 48 00 inclusive, |
0,02 |
0,04 |
|
4. |
From 2710 19 51 00, 2710 99 00 00 inclusive, |
0,005 |
0,005 |
2. Storage of oil products
|
Oil products which are classified by codes according to UKTVED |
Regulations of losses of quantity of the actual daily remaining balance of products based on the daily accounting specified in the magazine of registration of carrying out measurements of oil products, percent per day | ||
|
autumn and winter period |
spring and summer period | ||
|
1. |
From 2710 12 11 10 2710 12 90 00 inclusive, |
0,00048 |
0,0015 |
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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