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RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of September 7, 2022 No. 997

About approval of the Procedure for import to customs area of Ukraine and target use of the new equipment (equipment) and the components to it imported by the member of the industrial (industrial) park included in the Register of industrial (industrial) parks

According to part six of Article 287 of the Customs code of Ukraine and Item 197.28-1 of article 197 of the Tax Code of Ukraine the Cabinet of Ministers of Ukraine decides:

1. Approve the Procedure for import to customs area of Ukraine and target use of the new equipment (equipment) and the components to it imported by the member of the industrial (industrial) park included in the Register of industrial (industrial) parks which is attached.

2. Recognize invalid resolutions of the Cabinet of Ministers of Ukraine according to the list which is attached.

3. 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 September 7, 2022, No. 997

Procedure for import to customs area of Ukraine and target use of the new equipment (equipment) and the components to it imported by the member of the industrial (industrial) park included in the Register of industrial (industrial) parks

1. This Procedure determines the mechanism of import to customs area of Ukraine in the customs regime of import and target use of the new equipment (equipment) and components to it (further - goods) determined by part eight of Article 287 of the Customs code of Ukraine, imported by the member of the industrial (industrial) park (further - the industrial park) included in the Register of industrial (industrial) parks only for own use for the purpose of implementation of activities by it in the spheres determined by Item 197.28-1 of article 197 of the Tax Code of Ukraine in the territory (in limits) the industrial park (without the right of alienation, provision in lease, leasing or transfers to use to the third parties on any other conditions), and are exempted from the taxation by import duty and the value added tax under condition, that from the date of production of the equipment (equipment) and components to it before date of import them on customs area of Ukraine there passed no more than three years and they were not in use.

2. In this Procedure terms are used in the value given in Tax and Customs codes of Ukraine and the Law of Ukraine "About industrial parks".

3. Commodity importation by the member of the industrial park (further - the participant) on customs area of Ukraine is performed according to the requirements established by the legislation concerning the public customs affairs.

4. The imported goods are used by the participant in the territory (in limits) the industrial park only for implementation of economic activity by it according to the agreement on implementation of economic activity within the industrial park and the concept of the industrial park.

5. The participant shall:

within 20 working days after commodity importation with release from the taxation to enlist them on balance and to provide in Ministry of Economics, territorial authority of GNS to the tax address and customs in the place of execution of the certificate of the fact of receipt of the imported goods electronically with use of the qualified digital signature in form according to appendix 1;

provide quarterly to the 25th day of the next month in Ministry of Economics, territorial authority of GNS to the tax address and customs on the location the report on target use of imported goods with exemption of import duty and the value added tax electronically with use of the qualified digital signature in form according to appendix 2.

6. In case of inappropriate use of the goods imported on customs area of Ukraine with exemption of import duty and the value added tax, the participant instantly informs on it customs of registration and takes measures to independent determination and repayment of the tax liabilities and penalty fee which is subject to payment according to requirements of Tax and Customs codes of Ukraine.

In case of establishment of Ministry of Economics or bodies of GNS within five years from the date of import to customs area of Ukraine of goods of the facts of their inappropriate use, including write-off from balance of the company for any reasons, provision in lease, leasing or transfers to use to the third parties on any other conditions, alienations, losses of participant status the relevant information goes to State Customs Service.

7. In case of detection by customs authority of the facts of non-compliance with conditions of import and target use of the goods imported on customs area of Ukraine with exemption of import duty and the value added tax, the customs on the location of the corresponding participant takes measures to the organization and conducting documentary check of observance of requirements of the legislation of Ukraine for customs affairs, including timeliness, reliability, completeness of charge and customs payment and determination of monetary commitments according to provisions of Tax and Customs codes of Ukraine.

Collection of outstanding amounts of import duty and value added tax and penalty fee in case of failure to carry out by participants of the established requirements is performed by monitoring bodies according to the procedure and the sizes provided Tax and Customs by codes of Ukraine.

Appendix 1

to the Procedure

The certificate of the fact of goods receipt, determined by part eight of Article 287 of the Customs code of Ukraine, imported according to the customs declaration

See Appendix 1

Appendix 2

to the Procedure

The report on target use of the goods determined by part eight of Article 287 of the Customs code of Ukraine and Item 197.28-1 of article 197 of the Tax Code of Ukraine, imported on customs area of Ukraine with release from the taxation import duty and the value added tax

See Appendix 2

Approved by the Resolution of the Cabinet of Ministers of Ukraine of September 7, 2022, No. 997

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