of February 6, 2013 No. 12/2-12.2/490
The State Customs Service of Ukraine reviews request [...] about provision of explanations of rather customs clearance of program products when importing to customs area of Ukraine in customs regime of import. With respect thereto we report.
According to subitem 14.1.191 of Item 14.1 of Article 14 of the Section I of the Tax code of Ukraine (further - the Code) delivery of goods - any transfer of the right to the order goods as the owner, including sale, exchange or donation of such goods, and also delivery of goods by a court decision.
According to article 185 of the Code the taxation object the value added tax determines, in particular, transactions of taxpayers as by delivery of goods which place of delivery is located on customs area of Ukraine, and on commodity importation on customs area of Ukraine.
By subitem 206.2.1 of Item 206.2 of article 206 of the Code it is determined that transactions on import to customs area of Ukraine of goods in customs regime of import are assessed with tax at the rate determined by subitem 194.1.1 of Item 194.1 of article 194 of the Code except, in particular, transactions on commodity importation exempted from the taxation according to Article 197 and subsection 2 of the Section XX of the Code, and also according to the international treaties ratified by the Verkhovna Rada of Ukraine.
At the same time provisions of subsection 2 of the Section XX of the Code provide privileges in taxation for value added as transactions on delivery of goods in the territory of Ukraine, and transactions on commodity importation on customs area of Ukraine.
At the same time, according to Item 26-1 of subsection 2 of the Section XX of the Code temporarily, from 01.01.2013 till 01:01. 2023, are exempted from the taxation by the transaction value added tax on delivery of program products.
Considering the above, release from the taxation the value added tax of transactions on delivery of program products does not extend to transactions on import of program products to customs area of Ukraine in customs regime of import. The taxation of this type of goods is performed by the value added tax when importing to customs area of Ukraine in customs regime of import in accordance with general practice.
Deputy director of Department of the organization of customs control and registration A. I. Serbaylo
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