of August 13, 1996 No. 10-314/11-5232
About the value added tax and the excise duty in case of reimport of goods
The main state tax authorities of Ukraine concerning legitimacy of taxation on value added in case of customs clearance of goods which were not realized abroad and are imported on customs area of Ukraine back, reports.
According to Item 50 of the Instruction "About procedure for calculation and tax discharge on value added and the excise duty for the goods imported because of limits of customs borders of Ukraine and goods (works, services) which are exported out of limits of customs borders of Ukraine", N 44 and Ukraine registered in the Ministry of Justice N 140/349, in case of reimport of goods of person which import the Ukrainian goods earlier exported from the territory of Ukraine pay 29.06.94 to the Main state tax authorities of Ukraine approved by the order of 31.05.94 the value added tax and the excise duty in general procedure.
As for possibility of application of privileges on the value added tax which are provided by the Presidential decree of Ukraine of 31.05.95 N 499 "About tax collection on value added from import goods" according to the specified Decree import raw materials, material resources, components, the equipment, materials, the equipment and other goods which are imported by the managing subjects of all patterns of ownership for production and own requirements are exempted from taxation (i.e. without the following realization). Reimported goods are finished goods and are intended for further sale to the final consumer therefore when importing during customs clearance are subject to facing the value added tax under general conditions.
At the same time we report that according to article 31 of the Law of Ukraine "About the Government budget of Ukraine for 1996", since July 1, 1996, penalties, control of correctness of calculation and timeliness of the tax discharge on value added and the excise duty from goods which are imported to Ukraine are performed by the State Customs Committee of Ukraine on effective rates in case of customs clearance of such goods along with collection of duty and customs fees.
First Deputy chief A. Shitr
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