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RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of October 8, 2022 No. 1126

Some questions of provision to customs authorities of providing customs payment concerning the goods moved with pipeline transport

According to Item the Cabinet of Ministers of Ukraine decides 3 parts seven of Article 305 of the Customs code of Ukraine:

1. Determine that:

1) import to customs area of Ukraine and/or movement on the territory of Ukraine by pipeline transport is performed by in transit of excise goods with provision to customs authorities of providing customs payment;

2) import to customs area of Ukraine and/or movement on the territory of Ukraine by pipeline transport is performed by in transit of separate goods with provision to customs authorities of providing customs payment with such features:

for oil or oil products crude, received from bituminous rocks (minerals) which are classified by code 2709 00 according to UKTVED, providing customs payment is performed when moving goods on the territory of Ukraine by internal transit;

for natural gas which is classified by code 2711 21 00 00 according to UKTVED providing customs payment is performed when moving goods on the territory of Ukraine by internal transit in case:

- the customs applicant in the periodic customs declaration on movement of goods by pipeline transport declares the goods quantity exceeding total quantity of such goods which were drawn up during the previous 365 days according to additional declarations to periodic customs declarations of this customs applicant; and/or

- the customs applicant on the date of submission of the periodic customs declaration has debt to customs authorities on customs payment.

1-1. Determine that provisions of the subitem 2 of Item 1 of this resolution do not extend in the period of martial law imposed by the Presidential decree of Ukraine of February 24, 2022 No. 64 "About introduction of warlike situation in Ukraine" and within six months from the date of the termination or cancellation of warlike situation in Ukraine to cases of movement of gas natural which is classified by code 2711 21 00 00 according to UKTVED, subjects of the natural gas market to whom according to article 11 of the Law of Ukraine "About the natural gas market" special obligations for providing public concerns in the course of functioning of the natural gas market are assigned.

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

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