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The document ceased to be valid since  October 30, 2015 according to the Order of the Ministry of Finance of Ukraine of September 3, 2015 No. 751

Registered by

Ministry of Justice of Ukraine

March 22, 2001 

No. 261/5452

ORDER OF STATE TAX ADMINISTRATION OF UKRAINE OF THE STATE CUSTOMS SERVICE OF UKRAINE

of March 16, 2001 No. 109/188

About approval of the Procedure by customs authorities of control of payment by taxpayers of the value added tax and the excise duty who are collected when importing (peresylaniye) of goods and other objects to customs area of Ukraine

(as amended on on September 1, 2008)

WE ORDER:

1. Approve the Procedure by customs authorities of control of payment by taxpayers of the value added tax and the excise duty which are collected when importing (peresylaniye) of goods and other objects to customs area of Ukraine it (is applied).

2. To head department of the value added tax (Doynikov O.) and to Head department of the excise duty and market monitoring of excise goods (Goatsucker of Century). To provide to State Tax Administration of Ukraine state registration of this order in the Ministry of Justice of Ukraine.

3. To impose control of execution of this order on the vice-chairman of the State Customs Service of Ukraine Sheyko O., the vice-chairman of State Tax Administration of Ukraine Operenko G.

Chairman State

tax administration of Ukraine

 

M. Ya. Azarov

Acting Chairman State

Customs Service of Ukraine

 

O. B. Egorov

Approved by the Order of State Tax Administration of Ukraine, the State Customs Service of Ukraine on March 16, 2001, No. 109/188

Procedure customs authorities of control of payment by taxpayers of the value added tax and the excise duty which are collected when importing (peresylaniye) of goods and other objects to customs area of Ukraine

1. General provisions

The procedure customs authorities of control of payment by taxpayers of the value added tax and the excise duty (further - taxes) which are collected when importing (peresylaniye) of goods and other objects (further - goods) on customs area of Ukraine, is developed according to article 2 of the Law of Ukraine "About procedure for repayment of obligations of taxpayers to budgets and the state trust funds" (further - the Law) and other regulatory legal acts of Ukraine on the tax matters.

2. Control of tax payment during customs clearance of the goods imported (sent) on customs area of Ukraine

2.1. Control of timeliness, reliability, completeness of determination of the tax liabilities and of payment by taxpayers who are collected when importing (peresylaniye) of goods to customs area of Ukraine is performed by customs authorities.

2.3. Control of availability of brands of the excise duty on bottles (packagings) of alcoholic beverages and on packs (packagings) of tobacco products which according to provisions of legal acts of Ukraine are subject to such marking during import of these goods to customs area of Ukraine is performed by customs authorities.

Control of availability of brands of the excise duty during realization of such goods on customs area of Ukraine is exercised by tax authorities, control and auditing service and law-enforcement bodies.

2.4. Control of timeliness, reliability, completeness of determination of the tax liabilities and of payment by taxpayers who are collected when importing (peresylaniya) to customs area of Ukraine of the goods which are subject to marking by excise duty brands is performed by customs authorities with use of requests calculations for purchase of brands of the excise duty.

Execution of requests calculations for purchase of brands of the excise duty is performed according to the procedure which is established by their seller.

2.5. In time, not exceeding two working days from the moment of acceptance by State Customs Service of Ukraine of the Declaration on the maximum retail prices established by the importer on excise goods on which excise duty rates as a percentage to turnover on sale are established (further - the declaration), the State Customs Service of Ukraine transfers the copy of this declaration to State Tax Administration of Ukraine with mark about date of its acceptance and registration number of the adopted declaration.

3. Control of target use of the goods imported on customs area of Ukraine

3.1. In case of use during customs clearance for the purpose of free use on customs area of Ukraine of goods which were imported (are sent) because of limits of customs border of Ukraine or from the territories of special economic zones, tax benefits which are provided by legal acts of Ukraine on condition of target use of such goods, the taxpayer shall provide to customs and tax authorities according to the procedure and in the terms established by the relevant acts of the legislation, reports on the directions of use of such goods.

The procedure and terms of provision of reports to customs and tax authorities about target use of the goods imported because of limits of customs border of Ukraine by taxpayers - subjects of special economic zones, the territories of priority development and so forth, are determined by the corresponding regulatory legal acts concerning the organization and functioning of such zones.

3.2. Control of target use of the goods which are drawn up in the customs relation with the purpose of free use on customs area of Ukraine is performed by tax authorities according to the corresponding regulatory legal acts.

3.3. In case of identification during documentary check by tax authority of the fact of inappropriate use by the subject of business activity specified in item 3.2 and item 6.2 of goods or the fact of understating of the amount of the tax liability declared by this subject in the tax declaration, the tax authority independently determines the amount of the tax liability of the payer by each of taxes and applies penalties and penalty fee according to the procedure, established by the Law and the corresponding regulatory legal acts concerning the organization and functioning of such zones.

3.4. Information on such facts is sent by the tax authority performing to the customs authority which performed customs clearance of these goods for further application to the violator of the sanctions provided by the Customs code of Ukraine and the Law.

4. Control of the goods which are under customs control

4.1. Control of the goods imported on customs area of Ukraine are under customs control and on safe custody at the subject of business activity, it is performed by customs authorities according to the procedure, determined by the Customs code of Ukraine.

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