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RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of November 3, 2023 No. 1149

About approval of the Procedure for import by subjects of managing who correspond to the criteria determined by Item 68 of subsection 10 of the Section XX "Transitional provisions" of the Tax code of Ukraine, goods which transactions on import to customs area of Ukraine are exempted from taxation on value added, for use in own productive activity

According to subitem 68.2 of Item 68 of subsection 10 of the Section XX "Transitional provisions" of the Tax code of Ukraine the Cabinet of Ministers of Ukraine decides:

1. Approve the Procedure for import by subjects of managing who correspond to the criteria determined by Item 68 of subsection 10 of the Section XX "Transitional provisions" of the Tax code of Ukraine, goods which transactions on import to customs area of Ukraine are exempted from taxation on value added, for use in own productive activity which is applied.

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

Approved by the Resolution of the Cabinet of Ministers of Ukraine of November 3, 2023, No. 1149

Procedure for import by subjects of managing who correspond to the criteria determined by Item 68 of subsection 10 of the Section XX "Transitional provisions" of the Tax code of Ukraine, goods which transactions on import to customs area of Ukraine are exempted from taxation on value added, for use in own productive activity

1. This Procedure determines the mechanism of import by subjects of managing who correspond to the criteria determined by Item 68 of subsection 10 of the Section XX "Transitional provisions" of the Tax code of Ukraine (further - subjects of managing), on customs area of Ukraine in customs regime of import of the equipment and accessories by codes according to UKTVED specified in subitem 68.2 of Item 68 of subsection 10 of the Section XX the "Transitional provisions" of the Tax code of Ukraine (further - goods) imported by subjects of managing only for use in own productive activity and which transactions on import to customs area of Ukraine are exempted from taxation on value added till January 1, 2037 on condition of observance of requirements to their import and target use.

2. Commodity importation on customs area of Ukraine in customs regime of import is performed by subjects of managing according to the legislation concerning customs affairs and only for use in own productive activity.

3. Subjects of managing for implementation of customs clearance of goods and ensuring control of their target use not later than seven working days before date of import give to Minstrategprom with use of the qualified digital signature on the e-mail address specified on the official website, the following documents:

the reference in any form of compliance of subjects of managing to the criteria determined by Item 68 of subsection 10 of the Section XX "Transitional provisions" of the Tax code of Ukraine;

the financial reporting (balance, the report on financial results, the cash flow statement, the report on equity) the previous calendar year prior to date of commodity importation on customs area of Ukraine;

the inventory (with indication of codes according to UKTVED) which are planned to be imported for customs area of Ukraine in customs regime of import;

the documents confirming the country of goods' origin are determined by Article 41 of the Customs code of Ukraine or the international treaty of Ukraine which consent to be bound is provided by the Verkhovna Rada of Ukraine.

Documents go electronically (the scanned copies) in the PDF format (each document is loaded by the separate file which heading corresponds to the summary of such document) taking into account provisions of the laws of Ukraine "About electronic documents and electronic document management" and "About electronic confidential services".

By results of consideration of the submitted documents Minstrategprom no later than five working days from the date of their obtaining sends the subject of managing the letter on confirmation of the fact that goods and subject of managing which will import them correspond to the criteria determined by Item 68 of subsection 10 of the Section XX "Transitional provisions" of the Tax code of Ukraine.

The specified letter together with the customs declaration and documents provided by part three of Article 335 of the Customs code of Ukraine move to customs authority when implementing customs clearance of goods.

4. The subject of managing shall:

within 20 working days after commodity importation to enlist them on balance and tax electronically (with use of the qualified digital signature) in tax authority in the place of the tax address (place of registration) and customs authority in the place of customs clearance the certificate of the goods receipt fact by codes according to UKTVED specified in subitem 68.2 of Item 68 of subsection 10 of the Section XX "Transitional provisions" of the Tax code of Ukraine in form according to appendix 1;

submit quarterly to the 20th day of the next month to tax authority in the place of the tax address (place of registration) and customs authority on the location of the subject of managing the report on target use of goods on codes according to UKTVED specified in subitem 68.2 of Item 68 of subsection 10 of the Section XX "Transitional provisions" of the Tax code of Ukraine, in paper or electronic form (with use of the qualified digital signature) in form according to appendix 2.

5. In case of inappropriate use of the goods imported on customs area of Ukraine, the subject of managing instantly informs on it customs authority in the place of customs clearance of goods with the written address about modification of customs declarations in connection with payment of the tax liabilities on the value added tax in the amount of which shall be paid for date of customs clearance, and penalty fee according to the law.

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