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Ministry of Justice of Ukraine

June 6, 2012

No. 916/21228

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of May 22, 2012 No. 581

About approval of the Procedure for collection of customs payments when importing to customs area of Ukraine of goods by citizens

(as amended on 12-01-2015)

According to Articles 234, 374 – 381 Customs codes of Ukraine of March 13, 2012 to No. 4495-V І, the subitem 64 of item 4 of the Regulations on the Ministry of Finance of Ukraine approved by the Presidential decree of Ukraine of April 8, 2011 No. 446, I ORDER:

1. Approve the Procedure for collection of customs payments when importing to customs area of Ukraine of goods by citizens which is applied.

2. Recognize invalid orders of the State Customs Service of Ukraine:

of December 24, 2008 No. 1455 "About introduction of amendments to the order of State Customs Service of Ukraine of 12.01.2006 No. 5", registered in the Ministry of Justice of Ukraine on January 22, 2009 for No. 56/16072;

of April 5, 2011 No. 281 "About introduction of amendments to the order of State Customs Service of Ukraine of 12.01.2006 No. 5", registered in the Ministry of Justice of Ukraine on April 21, 2011 for No. 509/19247.

3. (Chmeruk M. O.) and to Department of customs payments of the State Customs Service of Ukraine (Gil S. P.) in accordance with the established procedure to provide to department of tax, customs policy and methodology of financial accounting of the Ministry of Finance of Ukraine:

submission of this order on state registration in the Ministry of Justice of Ukraine;

promulgation of this order.

4. This order becomes effective from the date of entry into force of the Customs code of Ukraine of March 13, 2012 No. 4495, but not earlier than day of its official publication.

5. To impose control over the implementation of this order on the First Deputy Minister of Finance of Ukraine Myarkovsky A. I. and First Deputy Chairman of the State Customs Service of Ukraine of Dorokhovsky O. M.

Minister

Yu.Kolobov

 

Approved by the Order of the Ministry of Finance of Ukraine of May 22, 2012, No. 581

Procedure for collection of customs payments when importing to customs area of Ukraine of goods by citizens

І. General provisions

1.1. This Procedure determines the procedure of collection of customs payments in case of customs clearance of goods which move through customs border of Ukraine in hand luggage, the accompanied and unaccompanied baggage, cargo, international post and express departures and belong to citizens.

1.2. In this Procedure terms are used in such value:

the dispatch – reservoir or several reservoirs with the international mailings, periodicals or empty reservoirs or group of the mailings which are not packed into post container which go along with the place of the international post exchange of one country to the appropriate place of the international post exchange of other country on one written CN 31 or CN 32 card or the parcel CP 87 card;

invoice cost of goods – the price of goods which move through customs border of Ukraine and specified in the invoice (the invoice proforma, cash or sales receipts, labels, other documents of retail trade which contain data concerning the cost of such goods).

Other terms are used in the values given in the Customs code of Ukraine (further – the Code).

1.3. Customs clearance of goods which move citizens in hand luggage, the accompanied, unaccompanied baggage arrive to citizens in cargo, international, express and mailings and are subject to the taxation, it can be complete in full only after customs payment.

1.4. Customs payments are charged at the rates which are effective on the date of submission of the customs declaration, and paid by citizens in currency of Ukraine.

In case of determination of the amount of the customs payments charged on fixed rates the official rate of currency determined according to Article 3-1 of the Customs code of Ukraine is applied.

1.5. Collection of import customs duty when importing by citizens of goods to customs area of Ukraine is performed according to requirements of the Code.

1.6. Collection of the excise tax and value added tax when importing by citizens of goods to customs area of Ukraine is performed according to requirements of the Tax code of Ukraine.

1.7. Collection of payment for accomplishment of customs formalities out of the location of customs authorities or out of the working hours established for customs authorities is performed according to article 247 of the Code in the sizes established by the Cabinet of Ministers of Ukraine, and according to the procedure, determined by the central executive body which provides forming and realization of state policy in the field of finance.

1.8. Collection of customs payments in case of customs clearance of goods which move citizens:

in the accompanied or unaccompanied baggage, hand luggage, it is performed using:

the unified customs receipt MD-1 (further – the receipt MD-1) in the established form

or the customs declaration (further – MD) in form which is established by the Cabinet of Ministers of Ukraine;

in the international mailings (further – MPO), it is performed with use:

the survey schedule of M 15 in form which is established by the Cabinet of Ministers of Ukraine

or MD;

in the international express departures (further – MEO), it is performed with use:

the customs declaration M 16 in form which is established by the Cabinet of Ministers of Ukraine

or MD;

in cargo departures, it is performed with use of MD.

1.9. Charge of customs payments is performed on the formulas given in appendix to this Procedure.

ІІ. Collection of customs payments in case of commodity importation on customs area of Ukraine for the purpose of free circulation

2.1. In case of customs clearance of goods (except excisable) which are imported by citizens through check points through frontier of Ukraine, open for air traffic, in the accompanied baggage and/or hand luggage:

a) in case of import by citizens once within a day of goods which total invoice cost does not exceed 1000 euros customs payments are not charged;

b) in case of import by citizens of goods is within a day more often than once which total invoice cost does not exceed 1000 euros, according to the receipt MD-1 are charged import customs duty at the rate in the amount of 10 percent of invoice cost of goods and the value added tax;

c) in case of import by citizens of goods whose total invoice cost does not exceed 10000 euros according to the receipt MD-1 are charged import customs duty at the rate in the amount of 10 total percent of invoice cost of goods and the value added tax.

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