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Rates of duty

1. In Ukraine, the following types of duty rates are applied:

1)      ad valorem - as a percentage of established tax base prescribed by Article 279 of this Code;

2)      specific - in the monetary amount per unit of established tax base prescribed by Article 279 of this Code;

3)      combined – that consists of ad valorem and specific rates of duty.

2. It is forbidden to apply other types of rates of duty than prescribed in Part 1 of this article.

3. Rates of duty are established solely by the laws of Ukraine on taxation, except for seasonal and special types of duties.

4. The import duty on goods the custom clearance for which is conducted according to the procedure established for enterprises is charged at the rates prescribed by the Customs tariff of Ukraine.

5. The import duty is differentiated in respect of goods originating from the states that together with Ukraine are members of custom unions or form free trade zone. In the case of the establishment of special preferential custom regime according to international agreements approved by Verkhovna Rada of Ukraine, the preferential import duty rates stipulated by the Customs Tariff of Ukraine are applied.

6. Goods produced in Ukraine or in the states-members of the World Trade Organization or in the states with which Ukraine has concluded bilateral or regional agreements on the most-favored regime undergo the preferential import duty rates stipulated by the Customs Tariff of Ukraine if other is not provided by law.

7. All other goods undergo the full import duty rates stipulated by the Customs Tariff of Ukraine.

8.The import duty on goods the custom clearance of which is conducted according to the procedure established for citizens is charged according to Section XII of this Code.