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Re-export

06.06.2013

Chapter 16. Re-export

Article 85. Custom regime of re-export

1. Re-export is a custom regime under which goods previously imported to the custom territory of Ukraine or to the territory of a free custom zone are exported outside the custom territory of Ukraine without payment of export duty and without the application of non-tariff regulation for foreign economic activity.

Article 86. Terms of placing goods in the custom regime of re-export

1. The custom regime of re-export may be applied to goods that have had foreign status while transportation to the custom territory of Ukraine, namely:

1)       goods that after import to the custom territory of Ukraine were under custom control and were not placed in the custom regime (including restrictions or prohibitions on the import of such goods to the custom territory of Ukraine);

2)       goods that were placed in custom regime of temporary importation and that were exported outside the customs territory of Ukraine in the same condition as they were imported to the custom territory of Ukraine, except the process of natural changes in their qualitative and / or quantitative characteristics within normal conditions of transportation and storage, as well as changes which are allowed in the case of the use of such goods in the custom regime of temporary admission;

3)       goods that were placed in custom regime of recycle processing in the custom territory and were exported outside the custom territory of Ukraine in the same condition as they were imported to the custom territory of Ukraine, except the process of natural changes in their qualitative and / or quantitative characteristics under normal conditions of transportation and storage or in the form of products after recycle processing;

4)       goods that were placed in the custom regime of the custom warehouse and were exported outside the custom territory of Ukraine in the same condition as they were imported to the custom territory of Ukraine, except the process of natural changes in their qualitative and / or quantitative characteristics under normal conditions of transportation and storage;

5)       goods that were placed in the custom regime of import and were returned to a non-resident - the party of the foreign economic agreement, according to which these goods were placed in this regime, in connection with the non-fulfillment (improper fulfillment) of the terms of this contract or other circumstances preventing its implementation, if these goods:

a)        will be exported within six months from the date since they were placed in the custom regime of import;

b)       are in the same state in which they were imported to the custom territory of Ukraine, except the process of natural changes in their qualitative and / or quantitative characteristics under normal conditions of transportation, storage and use (exploitation) as a result of which deficiencies that have caused re-export of goods were found;

c)        were recognized as imported to the custom territory of Ukraine by mistake.

2. Goods specified in part one of this article may also be placed in the custom regime of re-export if:

1)       during the stay of such goods in the custom territory of Ukraine, they were subjected to the operations necessary for its maintenance as well as for maintenance or repair, the need for which arose during the stay in the customs territory of Ukraine;

2)       the central executive entity that ensures the formation and implementation of the state tax and customs policy has confirmed that the state of goods has changed in the result of confirmed accident or force majeure circumstances;

3)       only a part of previously imported to the territory of Ukraine goods is placed in the custom regime of re-export.

3. Goods that were in the custom regime of free custom zone, duty-free trade and are exported outside the custom territory of Ukraine are also placed in the custom regime of re-export.

4. In order to place goods under the custom regime of re- export, responsible for compliance of custom regime individual must:

1)       submit documents for such goods to the incomes and fees entity that conducts the issue of goods;

2)       submit documents and information that is necessary for identification of re-exported goods to the incomes and fees entity;

3)       submit the permission to conduct a foreign economic transaction for the re-export of these goods to the incomes and fees entity in cases stipulated by law.

Article 87. Specific conditions regarding the application of the custom regime of re-export

1. Application of the custom regime of re-export is possible in case of identification goods declared in this custom regime as those that were imported to the custom territory of Ukraine previously by the incomes and fees entity.

2. Means of identification of goods may be applied at the moment of its import to the custom territory of Ukraine with the intention of further re-export.

3. Means stipulated in parts two and three of Article 326 of this Code may be applied for the identification of goods that will be re-exported.

4. The use of means of identification for containers, pallets and other similar goods that do not have individual identification features is required.

5. Re-export of goods placed in the custom regime of re-export may be carried out by the exporter of these goods or his successor according to paragraph 5 of Article 88 of this Code.

6. In other cases, the use of re-export custom regime on the export of goods outside the custom territory of Ukraine is allowed to individual not importer if it is permitted by circumstances.

7. Declaration of goods in the re-export custom regime can be carried out at any incomes and fees entity.

8. Re-exported goods may be exported outside the custom territory of Ukraine in one or more parts. The export of re-exported goods is allowed outside the custom territory of Ukraine by another entity of incomes and fees not by entity that imported goods.

9. Documents that confirm the preliminary import of such goods as packages, containers, pallets and commercial vehicles outside the customs territory of Ukraine within the re-export custom regime are used instead of the custom declaration.

Article 88. Custom status of goods placed in the custom regime of re-export

1. Ukrainian goods placed in the custom regime of re-export save status of Ukrainian goods.

2. Re-exported foreign goods after being placed in the custom regime of re-export obtain status of Ukrainian goods according to paragraph 5, part one of Article 86 of this Code.

Article 89. Refunds of export duty for the re-export of goods

1. After placing goods in the custom regime of re-export according to paragraph 5, part one of Article 86 of this Code, the amount of export duty paid for the import of these goods shall be returned to the individuals or their successors in order stipulated by this Code. Excise and value added tax for goods that were placed in custom regime of re-export according to paragraph 5, part one of Article 86 of this Code shall be taxed according to the Tax Code of Ukraine.

 

 

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