RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of July 1, 2014 No. 216

About approval of the list of medical products, transaction on delivery on customs area of Ukraine and import to customs area of which Ukraine are subject to taxation on value added at the rate of 7 percent

According to the subitem "v" of Item 193.1 of article 193 of the Tax Code of Ukraine the Cabinet of Ministers of Ukraine decides:

1. Approve the list of medical products, transactions on delivery on customs area of Ukraine and import to customs area of which Ukraine are subject to taxation on value added at the rate of 7 percent that is applied.

2. The resolution becomes effective since July 1, 2014.

Approved by the Resolution of the Cabinet of Ministers of Ukraine of July 1, 2014 , No. 216

The list of medical products, transactions on delivery on customs area of Ukraine and import to customs area of which Ukraine are subject to taxation on value added at the rate of 7 percent

1. Medical products for which determination the following terms are used belong to this list:

"Active medical product, implant" - in the value given in the subitem 2 of Item 2 of the Technical regulation of rather active medical products which implant of the Cabinet of Ministers of Ukraine approved by the resolution of October 2, 2013 No. 755 (The Official Bulletin of Ukraine, 2013 p., No. 82, Art. 3048);

"Medical product" - in the value given in the subitem 9 of Item 2 of the Technical regulation of rather medical products approved by the resolution of the Cabinet of Ministers of Ukraine of October 2, 2013 No. 753 (The Official Bulletin of Ukraine, 2013 p., No. 82, Art. 3046);

"Medical product for diagnostics of in vitro (clinical laboratory diagnostics)" - in the value given in the subitem 9 of Item 2 of the Technical regulation of rather medical products for diagnostics of in vitro approved by the Resolution of the Cabinet of Ministers of Ukraine of October 2, 2013 No. 754 (The Official Bulletin of Ukraine of 2013 p., No. 82, Art. 3047).

2. Determination of the term "medical product", are provided in other regulatory legal acts and regulating documents, cannot be applied to reference of product to this list.

3. The documents confirming products belonging to medical products are:

1) the certificate on state registration of medical product or confirmation on state registration of medical product - for products which underwent the procedure of state registration in accordance with the established procedure;

2) the declaration of conformity - for medical products which underwent assessment procedure of compliance according to the Technical regulation about medical products approved by the Resolution of the Cabinet of Ministers of Ukraine of October 2, 2013 No. 753, the Technical regulation of rather medical products for diagnostics of in vitro approved by the resolution of the Cabinet of Ministers of Ukraine of October 2, 2013 No. 754, and the Technical regulation of carrying out active medical products which implant the approved resolution of the Cabinet of Ministers of Ukraine of October 2, 2013 No. 755;

3) the statement about medical products of special function - for the medical products made to order or intended for assessment of characteristics according to the Technical regulation of rather medical products approved by the resolution of the Cabinet of Ministers of Ukraine of October 2, 2013 No. 753, of the Technical regulation of rather medical products for diagnostics of in vitro approved by the resolution of the Cabinet of Ministers of Ukraine of October 2, 2013 No. 754, and the Technical regulation of rather active medical products which implant of the Cabinet of Ministers of Ukraine approved by the resolution of October 2, 2013 No. 755.

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