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Temporary import

06.06.2013

Chapter 18. Temporary import

Article 103. Custom regime of temporary import

1. Temporary import is a custom regime under which foreign goods and vehicles of commercial purpose are imported for specific purposes to the custom territory of Ukraine with the conditional full or partial exemption from taxation of custom payments and without the application of non-tariff regulation of foreign economic activity and that are subjects to re-export until the expiration of the established term without any changes except of natural deterioration as a result of usage.

Article 104. Terms of placing of goods and vehicles of commercial purpose in custom regime of temporary import

1. Custom regime of temporary import can be applied to goods that are imported to the custom territory of Ukraine and goods stored under custom control or placed in another custom regime that provides their stay under custom control.

2. Ukrainian legislation on the state custom matters can specify the documents used for declaration of goods and vehicles of commercial purpose in custom regime of temporary import instead of the custom declaration.

3. The incomes and fees entity that conducts the issue of goods and vehicles of commercial purpose in custom regime of temporary import must verify the possibility of identification of these goods and vehicles with their re-export.

4. Means provided by parts two and three of Article 326 of this Code may be applied for the identification of goods and vehicles of commercial purpose placed in custom regime of temporary import.

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

6. In order to place goods under the custom regime of temporary import, responsible for compliance of custom regime individual must:

1)      submit documents for goods and vehicles that confirm the purpose of their temporary import to the incomes and fees entity that conducts the issue of goods and vehicles of commercial purpose in custom regime of temporary import;

2)      submit obligations on the re-export of goods and vehicles of commercial purpose that are temporarily imported  within the established terms to the incomes and fees entity in cases stipulated by law;

3)      submit to the incomes and fees entity permission of the relevant competent authority on the temporary import of goods if the obtaining of such permission is stipulated by the legislation;

4)      do customs payments according to Article 106 of this Code or to ensure fulfillment of the obligation to do customs payments according to Section X of this Code.

 Article 105. Goods and vehicles that can be placed in custom regime of temporary import with the conditional full exemption from custom duties

1. Goods and vehicles of commercial purpose specified in Article 189 of this Code and in Annexes B.1-B.9, C, D of the Convention on Temporary import (Istanbul, 1990) under the conditions specified in these Annexes, as well as aircrafts imported to the custom territory of Ukraine by Ukrainian airlines under operating leasing agreements are placed in custom regime of temporary import with the conditional full exemption from custom duties.

2. Authorized individual is obliged to pay the amount of tax liability and penalty according to the Tax Code of Ukraine in case of violation the conditions of the custom regime of temporary import.

 Article 106. Goods that can be placed in custom regime of temporary import with conditional partial exemption from custom duty payments

1. Goods (with the exception of excisable) not specified in Articles 105, 189 of this Code, as well as in Annexes B.1-B.9, C, D of the Convention on Temporary Importation (Istanbul, 1990) or goods that do not meet the requirements of the mentioned Annexes may be placed in custom regime of temporary import with the conditional partial exemption from customs duties according to Annex E of the Convention on Temporary Importation (Istanbul, 1990)

2. In the case of temporary import of goods with conditional partial exemption from custom duties for each full or incomplete calendar month of the declared period of stay in the custom territory of Ukraine shall be paid 3 percent of the amount of custom duty that would be payable in the case of release of these goods in free turnover across the custom territory of Ukraine is calculated on the date of placing them in the custom regime of temporary import.

3. The amount of customs duty payments is paid when goods are placed in custom regime of temporary import and calculated by the incomes and fees entity that does validity of this custom regime.

4. In the same case custom duty payments are paid in case of prolongation of the temporary import of the indicated goods according to Article 108 of this Code.

5. The total amount of custom duty payments for the time of stay in custom regime of temporary import of goods with the conditional partial exemption from custom duties shall not exceed the amount that will be paid in case of the release of goods to free turnover across the custom territory of Ukraine calculated on the date of placing goods in the custom regime of temporary import.

6. Amount of custom duty payments on the basis of the conditional partial exemption from custom duties is not refundable.

7. In the case of release of goods placed in custom regime of temporary import with the conditional partial exemption from custom duties to free turnover across the custom territory of Ukraine or the transfer of such goods for use to another individual the custom duty payments shall be paid in the amount prescribed by law for the import of these goods to the custom territory of Ukraine in the custom regime of import with the deduction of already paid amount of sum on the conditional partial exemption of these goods from taxation of custom duty payments. Meanwhile, during the exemption the interest on the amount of tax liabilities that would have to be paid in the case if such amounts provide the deferral of tax liabilities according to Section II of the Tax Code of Ukraine should be paid.

8. The Cabinet of Ministers of Ukraine may establish a list of goods that cannot be placed in custom regime of temporary import with the conditional partial exemption from taxation of custom duty payments. The content of such a list is filed to the Depositary of the Convention on Temporary Import (Istanbul, 1990).

Article 107. Operations with vehicles placed in custom regime of temporary import

1. Vehicles of commercial purpose placed in the custom regime of temporary import may be subjected to operations of maintenance and repair the need for which occurred during the period of stay within the custom regime of temporary import.

 Article 108. Terms of temporary import

1. Term of temporary import is established by the incomes and fees entity for each particular case but should not exceed three years from the date of placing goods in the custom regime of temporary import.

2. Term for vehicles of commercial purpose is established by the incomes and fees entity considering that these vehicles must be re-exported immediately after the end of the transport operations for which they were imported.

3. Taking into account the purpose of import of goods and other circumstances the pre-established period of temporary import of goods by written application of the owner or his authorized individual may be extended by the relevant incomes and fees entity. In case of refusal to prolong the period of temporary import, the incomes and fees entity is obliged to notify the individual who has filed an application for its extension in writing or electronic form about the reasons and grounds for such refusal.

4. If the goods or vehicles placed in the custom regime of temporary import cannot be re-exported on time in the result of imposed arrest (with the exception of arrest in the result of claims from private individuals) or seizure due to violation of custom rules – then period of temporary import is suspended for the time of corresponding arrest (seizure).

 Article 109. Transfer of the right on temporary import

1. According to application of individual responsible for compliance of custom regime of temporary import, the incomes and fees entity gives permission to transfer the right on usage of temporary import regime to any other individual if such individual:

1)      meets the requirements stipulated by this Code;

2)      takes responsibility for compliance of the custom regime of temporary import.

Article 110. Compliance of requirements for custom regime of temporary import

1. Compliance of requirements for custom regime of temporary import is conducted by:

 1)      application of an international custom document (A.T.A or CPD book) that contain current international guarantee of custom duty payment stipulated by law for the import of goods;

2)      granting a financial guarantee according to the procedure prescribed by Section X of this Code.

2. Financial guarantee is returned (released) according to the procedure prescribed by Section X of this Code after completion of custom regime of temporary import.

 3. The guarantee for compliance of custom regime of temporary import requirements is not required for:

1)      equipment for the preparation of radio or television broadcasts and reports, as well as vehicles specially adapted for use for radio or television broadcasts;

2)      containers, pallets and packaging;

3)      scientific and pedagogical equipment and materials for the welfare of seafarers used on board ships;

4)      personal things;

5)      goods imported for sports purposes;

6)      goods imported within the frontier turnover;

7)      medical, surgical and laboratory equipment, as well as any goods such as cars or other vehicles, blankets, tents, prefabricated buildings, other essential goods sent as humanitarian help for victims of natural disaster or similar disaster;

8)      commercial vehicles;

9)      drag animals, animals imported for the purpose to run on a new pasture or grazing land located in a border lane (controlled border area);

10)  goods temporarily imported to the custom territory of Ukraine with the conditional partial exemption from taxation of custom payments;

11)  aircrafts imported to the custom territory of Ukraine under operating leasing agreements by Ukrainian airlines.

Article 111. Custom status of goods placed in custom regime of temporary import

1. Foreign goods placed in custom regime of temporary import save status of foreign goods.

 Article 112. Completion of custom regime of temporary import

1. Custom regime of temporary import ends by the re-export of goods and vehicles of commercial purpose placed in this custom regime or by placing them in another custom regime stipulated by this Code as well as in cases stipulated by part three of this Article.

2. If operating prohibitions or restrictions on temporary import of goods were canceled during their stay in the custom regime of temporary import, the termination of the custom regime of temporary import with the release of goods to free turnover across the custom territory of Ukraine is allowed.

3. Custom regime of temporary import is terminated by the incomes and fees entity in the case of goods and vehicles of commercial purpose confiscation, its total loss in the result of an accident or force majeure circumstances according to confirmation of an accident or force majeure circumstances established by the central executive authority that ensures the formation and implementation of state tax and customs policy.

4. In the case of the customs regime of temporary import termination according to part three of this Article re-export of goods and vehicles of commercial purpose is not required and the guarantees provided according to Article 110 of this Code should be returned (released).

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