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RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of December 20, 2006 No. 1765

About procedure for establishment and application of the rule of ad valorem share and accomplishment of production and technological operations

(as amended on 09-06-2021)

According to Article 40 of the Customs code of Ukraine the Cabinet of Ministers of Ukraine decides:

1. Determine that such criteria of sufficient conversion of goods, usually ad valorem share and accomplishment of production and technological operations, are established and applied proceeding from provisions of the Customs code of Ukraine, regulations of the General Agreement on Tariffs and Trade and agreements of the World organization of trade on representation of the relevant central executive bodies in the following procedure:

to goods origin from the countries with which the international agreements are signed (interstate, intergovernmental) which regulate procedure for determination of the country of goods' origin, the specified criteria are applied according to provisions of such agreements;

conditions of accomplishment of production and technological operations and establishment of the rule of ad valorem share extend to the production and technological operations listed in appendix by which the country of goods' origin is determined.

2. Recognize to invalid:

the resolution of the Cabinet of Ministers of Ukraine of December 27, 2002 No. 2030 "About the list of production and technological operations for determination of criterion of sufficient conversion of goods and procedure for its establishment and application in case of determination of the country goods origin" (The Official Bulletin of Ukraine, 2003, No. 1, the Art. 20);

Item 26 of the list of acts of the Cabinet of Ministers of Ukraine which become effective since the January 1, 2004 approved by the resolution of the Cabinet of Ministers of Ukraine of January 18, 2003 No. 92 (The Official Bulletin of Ukraine, 2003, No. 4, of the Art. 138).

3. This resolution becomes effective in 10 days after publication.

 

Prime Minister of Ukraine

V. Yanukovych

Appendix

to the Resolution of the Cabinet of Ministers of Ukraine of December 20, 2006 No. 1765

The list of production and technological operations by which the country of goods' origin is determined

1. In this list terms are used in such value:

production (production or conversion) of goods - includes any kind of processing, assembly or production operations. Methods of goods receipt include production, production, conversion, fattening, cultivation, cultivation, mining and mining, fishery, hunting, fur trade, collection, creation and assembly;

material - ingredients, parts, components, the details, assembly nodes and products used for production of product;

material which does not come from this country, - material which country of source is other country, than that in which material is used in production;

material which comes from this country, - material which country of source is the country in which material is used in production;

the basic rules - the rules containing list of conditions and/or production and technological operations which answer criteria of sufficient conversion for determination of the country of goods' origin;

complete production - accomplishment of all transactions which are performed after cutting of fabric or knitting or weaving by hook of fabric is direct in form. However production not necessarily is considered incomplete if one or several the completing transactions were not executed;

product - the made product, including what is intended for further use in other production operation;

commodity subsubline item - ten-digit digital code according to UKTVED;

commodity category - the first eight signs of digital code according to UKTVED;

goods subline item - the first six signs of digital code according to UKTVED;

goods item - the first four signs of digital code according to UKTVED;

commodity group - the first two signs of digital code according to UKTVED;

ex-works price - the price paid or which is subject to payment for product to producer which carried out the last processing or conversion provided that such price includes the cost of all used materials less any internal taxes which shall or can be compensated during export or re-export of the made product.

In this list terms are used in the value given in the Customs code of Ukraine.

The mark "ex" along with classification code means that production and technological operations are applied only to the goods given in the second column "Description of Goods". In that case, except classification code, it is necessary to be guided also by the description of goods.

2. References to change of tariff classification in the basic rules established below are applied to materials which do not come from this country.

3. Materials which received the status of origin in the country are considered as materials which come from this country, for the purposes of determination of goods origin which includes such materials, or the goods made of such materials by further processing or conversion in this country.

4. In case is not commercially reasonable to store separately inventories of the interchangeable materials or goods coming from the different countries, the country of source of the mixed materials or goods which are interchangeable and identical can be determined on the basis of the method of management of inventories recognized in the country in which materials or goods united.

5. For the purposes of application of the basic rules which are based on change of tariff classification materials which do not come from this country and do not conform to requirements of the basic rules if other is not specified in this group, can be used in production provided that the total cost of such materials does not exceed 10 percent of ex-works price of goods.

6. The basic rules established at the level of the UKTVED group (the basic rules of group) are equally authoritative with the basic rules established at the level of commodity subcategory of UKTVED.

Section I Live animals; animal products

Group 2

Meat and edible offal

Additional rules of group which are applied to mixes:

for the purposes of this additional rule "mixing" means special and in proportion controlled transaction which consists of consolidation of two or more interchangeable materials;

the country of source of materials which constitute more than 50 percent of mixes on weight will be country of source of mixes of products of this group. The weight of materials of identical origin shall be accepted together;

when any of the used materials does not correspond to necessary percent, the country in which there was mixing will be country of source of mixes.

The note of group - in case of failure to carry out of the basic rule for goods items 0201 - 0206 meat (offal) shall be considered coming from the country in which the animal was fattened or grown up longer.

The additional rule of group - if country of source cannot be determined by application of the basic rules and the other additional rule (rules) of group, the country of goods' origin the country from which there is the main part of materials as it is determined taking into account the weight of materials is considered.

Code according to UKTVED

Description of goods

Basic rules

0201

Meat of cattle, fresh or cooled

the country in which the animal was fattened at least three months to face is considered the country of goods' origin of this goods item

0202

Meat of cattle, ice cream

the country in which the animal was fattened at least three months to face is considered the country of goods' origin of this goods item

0203

Pork, fresh, cooled or frozen

the country in which the animal was fattened at least two months to face is considered the country of goods' origin of this goods item

0204

Mutton or goat's meat, fresh, cooled or frozen

the country in which the animal was fattened at least two months to face is considered the country of goods' origin of this goods item

0205 00

Meat of horses, donkeys, mules or hinnies, is fresher, cooled or ice cream

the country in which the animal was fattened at least three months to face is considered the country of goods' origin of this commodity subline item

0206

Edible offal of cattle, horses, donkeys, mules or hinnies, fresh, cooled or frozen

the country in which the animal is fattened at least three months to face is considered the country of goods' origin

Edible offal of pigs, sheep, goats, fresh, cooled or frozen

the country in which the animal is fattened at least two months to face is considered the country of goods' origin

Group 4

Milk and dairy products; eggs of bird; natural honey; foodstuff of animal origin, in other place not named

Additional rules of group which are applied to mixes:

for the purposes of this additional rule "mixing" means special and in proportion controlled transaction which consists of consolidation of two or more interchangeable materials;

the country of source of materials which constitute more than 50 percent of mixes on weight will be country of source of mixes of products of this group. However the country of source of materials which constitute more than 50 percent of solid of mixes on weight shall be country of source of mixes of products of goods items 0401 - 0404. The weight of materials of identical origin shall be accepted together;

when any of the used materials does not correspond to necessary percent, the country in which there was mixing will be country of source of mixes.

The additional rule of group - if country of source cannot be determined by application of the basic rules and the other additional rule (rules) of group, the country of goods' origin the country from which there is the main part of materials as it is determined taking into account the weight of materials is considered.

Code according to UKTVED

Description of goods

Basic rules

ex 0408

Eggs of birds without shell and egg yolks, dried

the country in which there took place drying is considered the country of goods' origin (after breakdown and department, in case of need): 

eggs of bird in shell, fresh or tinned goods item of ex 0407, or 

eggs of bird without shell, except dried goods item of ex 0408, or 

yolks of eggs, except dried goods item ех 0408

Section II Products of plant origin

Group 9

Coffee, tea, mat, or Paraguayan tea, and spices

Additional rules of group which are applied to mixes:

for the purposes of this additional rule "mixing" means special and in proportion controlled transaction which consists of consolidation of two or more interchangeable materials;

the country of source of materials which constitute more than 50 percent of mixes on weight will be country of source of mixes of products of this group. The weight of materials of identical origin shall be accepted together;

when any of the used materials does not correspond to necessary percent, the country in which there was mixing will be country of source of mixes.

The additional rule of group - if country of source cannot be determined by application of the basic rules and the other additional rule (rules) of group, the country of goods' origin the country from which there is the main part of materials as it is determined taking into account the weight of materials is considered.

Code according to UKTVED

Description of goods

Basic rules


coffee not fried:


0901 11 00

with caffeine

the country in which they are received in the natural, raw condition will be the country of goods' origin of this commodity category

0901 12 00 00

without caffeine

the country in which they are received in the natural, raw condition will be the country of goods' origin of this subcategory


coffee fried:


0901 21 00 00

with caffeine

change of commodity subline item from any other goods subline item or from any other goods item

0901 22 00 00

without caffeine

change of commodity subline item from any other goods subline item or from any other goods item

Group 11 Products of the Flour-grinding and Groat Industry; malt; starches; inulin; wheaten gluten

The additional rules of group applied to mixes:

for the purposes of this additional rule "mixing" means special and in proportion controlled transaction which consists of consolidation of two or more interchangeable materials;

the country of source of materials which constitute more than 50 percent of mixes on weight will be country of source of mixes of products of this group. The weight of materials of identical origin shall be accepted together;

when any of the used materials does not correspond to necessary percent, the country in which there was mixing will be country of source of mixes.

The additional rule of group - if country of source cannot be determined by application of the basic rules and the other additional rule (rules) of group, the country of goods' origin the country from which there is the main part of materials as it is determined taking into account the weight of materials is considered.

Code according to UKTVED

Description of goods

Basic rules

1101 00

Wheat flour or from mix of wheat and rye (meslin)

change of commodity group on any other commodity group

1102

Flour from grain of other cereals, except wheat or from mix of wheat and rye (meslin)

change of commodity group on any other commodity group

1103

Grain, krupka and granules from grain of grain crops

change of commodity group on any other commodity group

1104

The grain of cereals processed by other methods (for example, shelusheny, swaged, in the form of flakes, the brought-down, cut (kernel) or crushed), except rice of goods item 1006; germs of grain of cereals, whole, swaged, in the form of flakes or ground

change of commodity group on any other commodity group

1105

Flour, grain, powder, flakes, granules from potatoes

change of commodity group on any other commodity group

1106

Flour, grain and powder from dried bean vegetables of goods item 0713, from sago, or from root crops or tuber crops of goods item 0714 or products  of group 08

change of commodity group on any other commodity group

1107

The malt fried or not fried

change of commodity group on any other commodity group

1108

Starches; inulin

change of goods item on any other goods item

1109 00 00 00

The gluten is wheat, dry or crude

change of goods item on any other goods item".

Group 14

Plant materials for production of wattled products; other products of plant origin, in other place not named

Additional rules of group which are applied to mixes:

for the purposes of this additional rule "mixing" means special and in proportion controlled transaction which consists of consolidation of two or more interchangeable materials;

the country of source of materials which constitute more than 50 percent of mixes on weight will be country of source of mixes of products of this group. The weight of materials of identical origin shall be accepted together;

when any of the used materials does not correspond to necessary percent, the country in which there was mixing will be country of source of mixes.

The additional rule of group - if country of source cannot be determined by application of the basic rules and the other additional rule (rules) of group, the country of goods' origin the country from which there is the main part of materials as it is determined taking into account the weight of materials is considered.

Code according to UKTVED

Description of goods

Basic rules

ex 1404

The cotton lint bleached

the country in which the product is made of cotton raw which cost does not exceed 50 percent of ex-works price of products is considered the country of goods' origin

Section IV Ready foodstuff; alcoholic and soft drinks and vinegar; tobacco and its substitutes

Group 17

Sugar and confectionery from sugar

Additional rules of group which are applied to mixes:

for the purposes of this additional rule "mixing" means special and in proportion controlled transaction which consists of consolidation of two or more interchangeable materials;

the country of source of materials which constitute more than 50 percent of mixes on weight will be country of source of mixes of products of this group. The weight of materials of identical origin shall be accepted together;

when any of the used materials does not correspond to necessary percent, the country in which there was mixing will be country of source of mixes.

The additional rule of group - if country of source cannot be determined by application of the basic rules and the other additional rule (rules) of group, the country of goods' origin the country from which there is the main part of materials as it is determined taking into account the weight of materials is considered.

Code according to UKTVED

Description of goods

Basic rules

1701

Sugar from sugar cane or from sugar beet and chemically net sucrose, in firm condition

change of commodity group on any other commodity group

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