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of May 31, 2012 No. 355/4/15-3413

GNSU considered question concerning procedure for the taxation of services in customs declaration of goods (freights) which are in customs regime of transit, and reports.

According to item 197.8 of Art. 197 of the Tax code of Ukraine of 02.12.2010 No. 2755-VI (further - the Code) is exempted from the taxation of the VAT of transaction on delivery of services in transportation (movement) of passengers and freights by en route through customs area of Ukraine, and also delivery of the services connected with such transportation (movement).

At the same time article 1 of the Law of Ukraine of 20.10.99 No. 1172-XIV "About transit of freights" (further - the Law No. 1172) it is determined that transit gruzoveto transportation by vehicles of transit of transit cargoes under customs control through the territory of Ukraine between two Items or within one check point through frontier of Ukraine, and transit services (works) - the business activity of participants of transit which is directly connected with transit of freights which is performed within agreements (contracts) of transportation, freight forwarding, the order, agency agreements and so forth.

According to Art. 7 of the Law No. 1172 transit services (works) are provided carried out) based on corresponding two - or multi-lateral agreements (contracts) between participants of transit.

At the same time participants of transit are freight owners and subjects of business activity (carriers, ports, stations, freight forwarders, marine agents, customs applicants and others) who in accordance with the established procedure provide (carry out) transit services (works).

Thus, services which are provided within the relevant agreements (contracts) on customs declaration of goods (freights) which are in customs regime of transit are exempted from the taxation of the VAT according to item 197.8 of Art. 197 of the Code.


Vice-chairman A. Ignatov


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