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of October 10, 2012 No. 15/2-15.2-2/18a

The State Customs Service of Ukraine considers your letter of 05.09.2012 No. 048 about provision of explanations.

In addition to the letter of State Customs Service of Ukraine of 16.08.2012 No. 15/2 15.2-2/1517 we report the following.

According to Article 257 of the Customs code of Ukraine (дальшеКодекс) declaring is performed by the statement in the established form of exact data on goods, the purpose of their movement through customs border of Ukraine, and also the data necessary for implementation of their customs control and customs clearance.

Thus, the description, functions, specifics and so forth of goods and, respectively, the software which is integrated into these goods or it accompanies, is determined based on served the customs applicant or person of documents authorized by it.

It should be noted that provisions of part four of article 51 of the Code concern only cases when customs value of the data carrier on which the software for the equipment on data processing contains is determined.

At the same time, the term "data carrier" does not concern integral chips, semiconductors and other similar devices or products in which such integral chips or devices are incorporated, and the term "software" does not concern sound, film and videos.

Thus, determination of customs value of the goods different from the "data carriers" specified in part four of article 51 of the Code is performed in the general procedure provided by Chapter 9 of the Code.

That is, if the software is part of goods which is not the data carrier, and is directed to functioning of these goods, that is the goods without such software will not be able to perform functions inherent in it, in case of determination of customs value the cost of the software does not separate from goods cost.


Deputy director of Department of customs payments M. V. Gayshunov


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