ORDER OF THE MINISTRY OF ECONOMICS OF UKRAINE

of September 5, 2007 No. 291

About approval of the Procedure for confirmation of tax benefits in case of customs clearance of the goods arriving within international treaties on provision to Ukraine of the international technical assistance

According to article 16 of the Law of Ukraine "About international treaties of Ukraine", the Regulations on the Ministry of Economics of Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of 26.05.2007 of N 777, of PRIKAZYVAYU:

1. Approve the Procedure for confirmation of tax benefits in case of customs clearance of the goods arriving within international treaties on provision to Ukraine of the international technical assistance which is applied.

2. To provide to department of coordination of the international technical assistance together with legal department state registration of this order in the Ministry of Justice of Ukraine.

3. I reserve control of execution of this order.

Approved by the Order of the Ministry of Economics of Ukraine of September 5, 2007, No. 291

Procedure for confirmation of tax benefits in case of customs clearance of the goods arriving within international treaties on provision to Ukraine of the international technical assistance

I. General provisions

1. This Procedure is developed according to article 16 of the Law of Ukraine "About international treaties of Ukraine" and the paragraph the fifth the subitem 9 of item 4 of the Regulations on the Ministry of Economics of Ukraine approved by the resolution the Cabinet of Ministers of Ukraine of 26.05.2007 of N777.

3. This Procedure is applied concerning goods which are imported (are sent) on customs area of Ukraine within project implementation (program) of the international technical assistance (further - MTP) and are intended for the recipients specified in registration card of the project (program) of MTP.

4. The release from the taxation of the goods arriving to Ukraine within projects (programs) of MTP established by the existing international treaties of Ukraine is performed based on the certificate of confirmation of tax benefits of the goods arriving within international treaties on provision to Ukraine of MTP (daleespravka).

5. The reference is the basis for application of the tax benefits determined by the corresponding international treaties by provision to Ukraine by MTP during customs clearance of goods in the mode "import", "temporary import", and also when implementing further of registration of temporarily imported goods in customs regime "import" as goods of MTP.

II. Registration and issue of the certificate of confirmation of tax benefits of the goods arriving within international treaties on provision to Ukraine of MTP

1. References are issued by the Ministry of Economics of Ukraine in form according to appendix 1 to this Procedure together with the Inventory which are imported sent) on customs area of Ukraine within project implementation (program) of MTP (appendix 2).

2. For receipt of the reference by the recipient the following documents are filed:

the letter of appeal from the recipient who shall contain the following information:

purpose of the appeal to the Ministry of Economics of Ukraine;

name of the MTP program (in the presence);

name of the project;

registration number;

invoice number;

total invoice cost of goods of MTP;

the movement purpose / customs regime, customs authority in which zone of activities the recipient is located;

the comfort letter from officially authorized donor organization responsible for provision of MTP, or the contractor, except cases when there is technical specification in appendix to the contract between the donor organization or the contractor and the recipient, with indication of the following information:

purpose of the appeal to the Ministry of Economics of Ukraine;

name of the MTP program (in the presence);

name of the project;

name of the donor organization for the project;

the name of the recipient to which freight of MTP arrives;

invoice number;

total amount of goods;

the movement purpose / customs regime (in case the donor possesses this information);

the inventory in Ukrainian with the authorized signature of the recipient on each page certified by seal (in the presence);

the original invoices and shipping documents with mark of customs in border or their copy certified in accordance with the established procedure;

copy of registration card of the project.

3. Information provided in the filed documents is not subject to disclosure.

4. In case of written reasons for need to confirm the purpose of movement of goods and source of its financing the Ministry of Economics of Ukraine can request in addition the copy of the contract to deliver goods, the payment document about money transfer by the donor/contractor on goods supplier account.

5. The decision on issue or refusal in issue of the reference is accepted within 7 working days from the date of provision of complete document package.

The decision on refusal in issue of the reference can be made in case:

factual determinations of not belonging of goods to the program or MTP project;

provisions of incomplete set of documents;

terminations of effective period of project implementation.

The decision on refusal in issue of the reference shall be stated in the form of the letter of Ministry of Economics.

In case of decision making about refusal the document package does not return to the recipient.

The recipient can appeal the decision on refusal in court.

6. The reference is signed by person authorized by the Minister of Economic Affairs of Ukraine and sealed official the Ministries of Economics of Ukraine. Each sheet of the inventory which is attached to the reference is signed by the head of the structural unit, MTP which is responsible for coordination, and affirms seal of department of documentary providing the Ministry of Economics of Ukraine.

7. Specimen signatures of the officials authorized by the Ministry of Economics of Ukraine to sign references, and also prints of seals of the Ministry of Economics of Ukraine are sent to the State Customs Service of Ukraine for further informing customs authorities.

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