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of October 24, 1996 No. 10-314/11-357

About the excise duty

The main state tax authorities of Ukraine considered question concerning legitimacy of the taxation the excise duty of products from low-test fur raw materials and report.

The specified Law temporarily, till 2000, from the taxation the excise duty exempts some products made at the Ukrainian companies including only clothes fur of mink, nutria, polar fox or fox.

Besides, the Law provides release from the taxation the excise duty of turnovers from realization of clothes fur, made from furrier's and underfoot rags, low-test skins and skins.

Earlier current legislation, in particular the Resolution of the Verkhovna Rada of Ukraine of 04.02.94 N 3951-XII "About the inventory (products) on which the excise duty is established and rates of this collection", fur products and dressed skins were subject to the taxation the excise duty at the rate in the amount of 30 percent to cost in selling prices, and on import - to customs value taking into account duty and customs fees.

Products and plates from low-test skins and skins, from furrier's and underfoot rag were exception in case of determination of object for the taxation.

Along with it it is necessary to tell that being guided by above-mentioned legal acts during various period of time, privileges on the excise duty were provided and provided only in the presence of documentary confirmation of services of manufacturers of raw materials that the received raw materials are low-test, and when ensuring separate accounting of production and realization of such products. Such requirements extend also to products made of furrier's and underfoot rag.


First Deputy chief O. I. Shitr


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