Export duty is charged on goods and other items when they are exported outside the custom territory of Ukraine according to the following laws of Ukraine:
Law of Ukraine dated 24.10.2002 № 216-IV “On duty on waste products and scrap of ferrous metals”;
Starting from January 1 of the year of the accession of Ukraine to the World Trade Organization, a phased reduction of the export duty for each year is provided for the respective percentage, namely:
According to the last Paragraph Article 1 of the Law of Ukraine dated 10.09.1999 № 1033-XIV “On the rates of export duties on seeds of certain types of oilseed crops”, starting from January 1, 2007, the rate of export duty on oilseed crops, the types of which are defined in this Article, each year decreases by 1 percentage point to a value of 10 percent. Therefore, from January 1, 2013, the export from the Ukraine referred to in Article 1 of the Law of Ukraine of 10.09.99 № 1033-XIV of the seeds of certain types of oilseed crops must be taxed at the rates of export duty - 10% (as a percentage of custom value on goods).