of December 19, 2013 No. 713-VII
About introduction of amendments to the Tax Code of Ukraine concerning rates of separate taxes
The Verkhovna Rada of Ukraine decides:
I. Bring in the Tax code of Ukraine (Sheets of the Verkhovna Rada of Ukraine, 2011, Art. No. No. 13-17, 112) the following changes:
1. In Article 197:
exclude Item 197.14;
add with Item 197.21 of the following content:
"197.21. Are exempted from the transaction taxation on delivery on customs area of Ukraine and to export in customs regime of export of grain crops of goods items of 1001-1008 according to UKT foreign trade activities and commercial crops of goods items of 1205 and 1206 according to UKT foreign trade activities, except deliveries and export in customs regime of export of such cultures in agricultural enterprises - producers and the companies which directly acquired such grain and commercial crops at agricultural enterprises - producers, and also except delivery of such grain and commercial crops by Agrarian fund in case of their acquisition with the value added tax.
Regulations of this Item are not applied to transactions on delivery of grain crops of goods item 1006 and commodity subcategory 1008 10 00 00 according to UKT foreign trade activities and such transactions are assessed with the value added tax according to the procedure, established by this Code".
2. To add Item 212.1 of Article 212 with subitem 212.1.10 of the following content:
"212.1.10. Person - the owner of the vehicles imported on customs area of Ukraine, will be re-equiped in cars from which the excise tax is levied".
3. To add Item 213.1 of Article 213 with subitem 213.1.8 of the following content:
"213.1.8. Re-equipment of the vehicle imported on customs area of Ukraine in the excisable car".
4. In Item 215.3 of Article 215:
Subitem 215.3.1 to state 1) in the following edition:
"215.3.1. Ethyl alcohol and other spirit distillates, alcoholic beverages, beer:
|
Commodity code (products) according to UKT foreign trade activities |
The description of goods (products) according to UKT foreign trade activities |
Unit of measure |
Tax rates |
|
2203 00 |
Beer from malt (malt) |
hryvnias |
0,87 |
|
2204 |
Natural grape wines |
hryvnias |
0,01 |
|
2204 |
Wine natural with addition of alcohol and strong (fortified) |
hryvnias |
2,86 |
|
2204 10, |
Sparkling wines |
hryvnias |
4,16 |
|
2205 |
Vermouths and other natural grape wines with addition of plant or aromatic extracts |
hryvnias |
2,86 |
|
2206 00 |
Other fermented drinks (for example, cider, Perry (pear drink), drink honey); mixes from the fermented drinks and mix of the fermented drinks from bezakogolnima drinks, in other place not named (with alcohol addition) |
hryvnias |
56,42 |
|
2206 00 31 00, |
Sidr and Perry (without alcohol addition) |
hryvnias |
0,50 |
|
2207 |
The ethyl alcohol which is not denatured with concentration of alcohol 80 about. % Or more; the ethyl alcohol and other spirit distillates and alcoholic drinks received by distillation, denatured any concentration |
hryvnias |
56,42 |
|
2208 |
The ethyl alcohol which is not denatured with concentration of alcohol less than 80 about. %; The Spirit distillates and alcoholic drinks received by distillation, the liqueurs and other drinks containing alcohol |
hryvnias |
56,42 |
";
Paragraph one of subitem 215.3.5 to state 2) in the following edition:
"215.3.5. Cars the automobile and other motor vehicles intended mainly for transportation of people (except the motor vehicles specified in goods item 8702 according to UKT foreign trade activities ), including passenger-and-freight vans, racing cars, including cars for which when importing to customs area of Ukraine did not pay the excise tax and which in the procedure established by the legislation move in law-enforcement bodies of Ukraine for registration or re-registration in connection with change of model of the vehicle which to re-equipment answered goods item 8704 according to UKT foreign trade activities and after re-equipment corresponds to goods item 8703 according to UKT foreign trade activities".
5. Add Article 216 with Item 216.8 of the following content:
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