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LETTER OF DEPARTMENT OF THE ORGANIZATION OF CUSTOMS CONTROL AND REGISTRATION OF THE STATE CUSTOMS SERVICE OF UKRAINE

of August 13, 2012 No. 12/2-12.2/2561-EP

To the Kiev regional customs

To department of customs information technologies and statistics

The State Customs Service works out the letter of 11.07.2012 No. 139 concerning provision of explanations concerning application of the additional declaration which is used for refining of customs value of the estimated goods. With respect thereto we report.

According to Item 3 parts ten of Article 58 of the Customs code of Ukraine (further - the Code) in case of determination of customs value to the price which was actually paid or are subject to payment for the estimated goods, expenses (components of customs value), in particular, royalty and other license fees which concern the estimated goods and which the buyer shall pay directly or mediately as sales term of the estimated goods are added if such payments do not join in the price which was actually paid or is subject to payment.

The procedure for inclusion in the price of calculation of royalty and license fees is determined by the Cabinet of Ministers of Ukraine.

The procedure for inclusion of the amount of royalty and other license fees in the price which is actually paid or is subject to payment for the estimated goods, during determination of their customs value, No. 446 is approved by the resolution of the Cabinet of Ministers of Ukraine of 21.05.2012 (further - the Procedure).

According to the paragraph third Item 7 of the specified Procedure if at the time of customs clearance of the estimated goods the amount of royalty and other license fees is unknown, then during determination of customs value of the estimated goods the customs applicant or person authorized by it perfroms calculation of the amount of royalty and other license fees taking into account forecast indicators of base of royalty and other license fees which is used for determination of size of royalty and other license fees in accordance with the terms of the license agreement or other agreement concerning the order by property rights of intellectual property.

The amount of royalty and other licensed indicators is specified in the declaration of customs value which moves along with the customs declaration.

Details which concern royalty and other license fees (payment type, for what it is paid or is subject to payment), are specified in the column 11 (a) of the declaration of customs value. The amount of royalty and other license fees is specified in column 18 of the declaration of customs value.

According to part two of article 261 of the Code in case of lack of information necessary for determination of numerical values of the goods constituting customs value which will become known after release of goods in free circulation and payments of royalty, license fees, other cost elements which are determined depending on sales amounts or profit on sale the customs applicant or person authorized by it has the right to submit the additional declaration within 180 days from date of issue of goods.

By Item 8 of the Procedure it is determined that by results of the actual payment of royalty and other license fees the customs applicant or person authorized by it gives to the terms provided by part two of article 261 of the Code, the additional declaration with refining of customs value of the estimated goods.

According to the Rules of filling of the declaration of customs value approved by the order of the Ministry of Finance of Ukraine of 24.05.2012 No. 599, registered in the Ministry of Justice of Ukraine 18.06.2012 for No. 984/21296, in case of submission of the additional declaration in cases, the stipulated in Article 261 Code, the declaration of customs value moves in general procedure.

For the specified purposes the customs declaration completed according to customs regime of import moves, at the same time the third subsection of column 1 of such additional declaration is not filled.

Reflection of data on charge of customs payments in column 47 of the additional declaration which submission was preceded by execution of the customs declaration completed regularly in the cases determined by the Code if in addition provided information became the basis for recalculation of customs payments, is performed in the separate lines, namely:

the customs payments added according to the customs declaration completed regularly;

the customs payments added according to the additional declaration;

difference between payment amounts, added according to the customs declaration completed regularly, and the additional declaration which is subject to payment or return.

In column 40 of such additional declaration data on the customs declaration completed regularly according to which the customs clearance of the corresponding goods in customs regime of import was performed are entered.

 

Deputy director of Department of the organization of customs control and registration A. I. Serbaylo

 

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