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RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of March 16, 2016 No. 170

About approval of the Procedure for import, the first delivery and target use of the goods determined by part eight of Article 287 of the Customs code of Ukraine for use in production of defense appointment

According to Item 197.23 of article 197 of the Tax Code of Ukraine and part eight of Article 287 of the Customs code of Ukraine the Cabinet of Ministers of Ukraine decides:

1. Approve the Procedure for import, the first delivery and target use of the goods determined by part eight of Article 287 of the Customs code of Ukraine for use in production of defense appointment which is applied.

2. The public fiscal service quarterly to provide to the Ministry of Economic Development and Trade information on the imported goods determined by part eight of Article 287 of the Customs code of Ukraine for use in production of defense appointment.

Provide the specified information by subjects of managing, the state customers with indication of amounts of release from the taxation import duty and the value added tax.

3. This resolution becomes effective from the date of publication.

Prime Minister of Ukraine

A. Yatsenyuk

 

Approved by the Resolution of the Cabinet of Ministers of Ukraine of March 16, 2016 , No. 170

Procedure for import, the first delivery and target use of the goods determined by part eight of Article 287 of the Customs code of Ukraine for use in production of defense appointment

1. This Procedure determines the mechanism of import by contractors of the defense order for customs area of Ukraine in customs regime of import of components (materials, nodes, aggregates, the equipment and components) determined by part eight of Article 287 of the Customs code of Ukraine (further - goods), for use in production of defense appointment, determined according to the law if customer of such products is the state customer determined by the Cabinet of Ministers of Ukraine, and target use of goods which when importing are exempted from the taxation by import duty, and transactions on their import and on the first delivery on customs area Ukraine - from taxation on value added.

2. The terms "state defense order", "the state customers by the defense order", "contractors of the defense order", "public contract by the defense order", "defense products" are used in this Procedure in the value given in the Law of Ukraine "About the state defense order".

The state customers are determined by the resolution of the Cabinet of Ministers of Ukraine of April 27, 2011 by the defense order No. 464 (The Official Bulletin of Ukraine, 2011, No. 34, the Art. 1402).

3. For confirmation of conformity of goods to the requirements specified in Item of 1 this Procedure, the contractor of the defense order gives to the customs performing customs clearance of goods, the statement with indication of the name of goods, their codes according to UKTVED, quantity, cost and appointment, country of source of such goods, the name of the state customer by the defense order (further - the state customer) and the contractor of the defense order to whom are applied:

1) the copies certified in accordance with the established procedure:

the external economic agreement (contract) for delivery of goods or other document which is the basis for commodity importation on customs area of Ukraine;

the public contract by the defense order signed with the state customer;

the document confirming inclusion in the register of producers of products, works and services of defense appointment which purchase is the state secret;

technical data sheet or other document of manufacturing plant on each goods which are imported on customs area of Ukraine;

2) the document confirming obligations of the contractor of the defense order on use of imported goods only in own production of defense products on accomplishment of the public contract by the defense order concluded with the state customer.

4. The documents specified in Item 3 presents of the Procedure, the contractor of the defense order sends with observance of requirements of the mode of privacy to the customs performing customs clearance of goods not later than three days before implementation of customs clearance.

5. The contractor of the defense order which performs commodity importation after completion of customs clearance of goods submits within ten-day term to the customs which performed such registration of goods, the certificate of the goods receipt fact in form according to appendix 1 in duplicate. One copy of the reference remains to the customs which performed customs clearance, the second - with mark of the specified customs within two working days from the date of obtaining goes to monitoring body in the place of tax registration of the contractor of the defense order for the purpose of further control of target use of imported goods.

The contractor of the defense order submits monthly to the 15th to monitoring body the report on target use of the goods imported on customs area of Ukraine with release from the taxation approved by the state customer on form according to appendix 2. The report is constituted with the accruing result taking into account the prescriptive limits determined by article 102 of the Tax Code of Ukraine.

Failure to carry out of the public contract by the defense order by the contractor of the defense order according to which commodity importation for use in own production of defense products is performed is considered use of imported goods not to destination.

The state customer in case of failure to carry out by the contractor of the defense order of conditions of the public contract by the defense order gives to monitoring body in the place of tax registration of the contractor of the defense order the relevant information for taking measures according to the legislation.

In case of identification of the fact of use of goods not to destination or inappropriate use of goods the monitoring body in the place of tax registration of the contractor of the defense order takes measures for collection of outstanding amounts of the value added tax, import duty and penalty fee according to the procedure and the sizes provided by the Tax code of Ukraine.

 

Appendix 1

to the Procedure

The certificate of the fact of goods receipt, determined by part eight of Article 287 of the Customs code of Ukraine

See Appendix 1 (7Kb In original language)

 

Appendix 2

to the Procedure

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