DPS in the Kharkiv region informs that in accordance with paragraph 180.2 of note. 1 of Article 180 of the Tax Code of Ukraine dated December 2, 2010 No. 2755-V I (hereinafter referred to as the Tax Code), the person responsible for charging and paying the tax to the budget in the event of goods being imported into the customs territory of Ukraine in international postal and express shipments is the postal operator communication, express carrier, if it declares such goods by submitting registers (temporary and/or additional) of international postal and express shipments.
Source: dtkt.ua
