The main administration of the DPS in the Dnipropetrovsk region informs that transactions involving the importation of goods into the customs territory of Ukraine under the customs import regime are taxed at the rate specified in clause 194.1.1 of clause 194.1 of Article 194 of the Tax Code of Ukraine (hereinafter – PKU), except for operations:
– from the import of goods exempted from taxation in accordance with Art. 197 and sub-section 2 of chapter XX of the PKU, as well as in accordance with international treaties ratified by the Verkhovna Rada of Ukraine (item 206.2.1 clause 206.2 of article 206 of the PKU);
– from tax-free importation of goods that were placed in the customs regime of processing outside the customs territory of Ukraine and returned to the customs territory of Ukraine within the time limit specified by the Customs Code of Ukraine:
in the same condition in which they were exported outside the customs territory of Ukraine, in compliance with the conditions established by the Customs Code of Ukraine;
in a repaired form, if the repair is carried out within the framework of warranty obligations (clause 206.2.2 clause 206.2 of article 206 of the Code of Civil Procedure);
– from the import with partial exemption from taxation of goods that were placed (clause 206.2.3 clause 206.2 of article 206 of the Code of Civil Procedure):
in the customs regime of processing outside the customs territory of Ukraine (except specified in clause 206.2.2 of this article) and within the time limit specified by the Customs Code of Ukraine are returned to the customs territory of Ukraine. The positive difference between the tax amounts calculated on the basis of the tax base of processed products and the tax base of goods exported outside the customs territory of Ukraine for processing, determined according to the rules established by Article 190.1, is payable. 190 PKU;
in the customs regime of processing in the customs territory of Ukraine and within the time limit specified by the Customs Code of Ukraine, they are not exported outside the customs territory of Ukraine. The amount of tax is payable, calculated on the basis of the tax base determined according to the rules established by Article 190.1. 190 PKU, goods imported to the customs territory of Ukraine for processing.
Source: gov.ua
