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LETTER OF THE STATE CUSTOMS SERVICE OF UKRAINE

of August 16, 2012 No. 20/1-12/09050-EP

To heads of regional customs, customs

Concerning quality of conducting documentary checks

Being guided by item 3 of the order of the Chairman of Service of 31.03.09 No. 38/1-r, Department of fight against smuggling, risk analysis and the letter of 12.04.2012 No. 20/2-12/03704-EP is provided to regional customs, customs to send to anti-corruption (further - Department) the order to Department in continuous procedure drafts of all acts of checks which subject including was check of justification and legality of provision (obtaining) of privileges and release from the taxation of goods which customs clearance was performed, in particular, with use of preference on payment of the duty "102" and the VAT "002", "202".

On analysis results of the drafts of acts sent to accomplishment of the above-mentioned letter of Department it is determined that most customs during conducting documentary exit checks gives not enough attention to check of above-mentioned question and documentation of results of such check.

Considering the fact that check of legality of provision (obtaining) of privileges and release from the taxation is priority activity of divisions of customs audit of regional customs, customs for 2012, we consider expedient during conducting documentary checks of the companies which perform import of pharmaceutical products, products of medical appointment, medicines and so forth, to pay attention to the following questions.

According to Item 30.8 of article 30 of the Tax Code of Ukraine monitoring bodies exercise control of correctness of provision and accounting of tax benefits, and also their target use, in the presence of legislative determination of the directions of use (rather conditional tax benefits) and timely return of the means which are not paid in the budget as a result of provision of privilege in case of its provision on returnable basis. The tax benefits used not for designated purpose or out of time returned return to the relevant budget with charge of penalty fee in the amount of 120 annual interest rates of discount rate of the National Bank of Ukraine.

Check of legality of provision (obtaining) of privilege on payment of duty - preference "102".

According to Item 13 of part 1 of Article 282 of the Customs code of Ukraine of 13.03.2012 No. 4495-VI in the cases established by this Code and other laws on the tax matters when importing to customs area of Ukraine or export out of its limits from the taxation by the duty exempts pharmaceutical products, connections which are used for its production which are not made in Ukraine and 30 UKT foreign trade activities which list affirms the Cabinet of Ministers of Ukraine are classified by commodity groups 28, of 29,.

During the research of the specified question without fail target use of the pharmaceutical substances first of all imported by the companies which are not direct producers of pharmaceutical products is subject to check. In most cases "102" preferences imported with use pharmaceutical substances have wide range of application, including in case of production of cosmetic products, household chemicals and so forth.

Check of legality of provision (obtaining) of privilege on payment of the VAT - preference "002".

According to subitem 197.1.27 of Item 197.1 of article 197 of the Tax Code of Ukraine are exempted from the transaction taxation on supply of the medicines permitted for production and application in Ukraine and entered in the State register of medicines.

In particular, according to the Procedure No. 514 the basis for release of medicines from the tax discharge on value added (preference "002") is medicine availability in the interdepartmental database of the medicines registered in Ukraine either the original of the registration certificate, or its copy, or the confirmation of state registration of medicines issued by the Ministry of Health of Ukraine (further - MZ); confirmation of the producer of medicines according to the registration certificate (according to shipping documents, marking).

In turn according to requirements of the Law of Ukraine of 04.04.1996 No. 123/96-BP "About medicines" (Article 17) on the territory of Ukraine the medicines registered in Ukraine in the presence of the quality certificate which is issued by the producer can be imported.

According to provisions of the Procedure for state registration (re-registration) of medicines approved by the resolution of the Cabinet of Ministers of Ukraine of 26.05.2005 No. 376, the order MZ on state registration of medicine pharmakopeyny article or control methods of its quality, the instruction about use of medicine affirms (the instruction for medical application), coordination of production schedules or the production technology of medicine is performed, and also registration number which is entered in the State register of medicines and the interdepartmental database about the medicines registered in Ukraine is assigned.

According to Item 3 of the Procedure of the state quality control of medicines which are imported into Ukraine of the Cabinet of Ministers of Ukraine approved by the resolution of 14.09.05 No. 902, on the territory of Ukraine the medicines registered in Ukraine in the presence of the quality certificate issued by their producer which certifies compliance of medicines to requirements of the specification of quality can be imported.

The letter of 17.04.2002 No. 1325/07-15 the State inspectorate for quality control of medicines of the Ministry of Health of Ukraine provided the list of necessary information which shall contain in the quality certificate of the producer, according to WHO recommendations (6QAS/EC/99.6; WHO EXPERT COMMITTE 32 REPORT, 1996). In case of detection of quality certificates of the producer in which there are no results of testing on all indicators provided by AND operating in Ukraine the State inspectorate will consider it the fact not of monitoring procedure of quality of medicines in the amount declared in the registration file.

Check of legality of provision (obtaining) of privilege on payment of the VAT - preference "202".

According to the subitem "an" of subitem 197.1.3 and subitem 197.1.27 of Item 197.1 of article 197 of the Tax Code of Ukraine are exempted from the transaction taxation on delivery of goods of special purpose, including products of medical appointment for individual use, for disabled people and other preferential categories of the population determined by the legislation of Ukraine by the list approved by the Cabinet of Ministers of Ukraine.

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