The main administration of the DPS in Kyiv informs that in accordance with Article 265 of the Customs Code of Ukraine, the following are entitled to act as declarants:
1) when moving goods, commercial means of transport across the customs border of Ukraine or when changing the customs regime for goods on the basis of a foreign economic agreement concluded by a resident, the resident by whom or on whose behalf this agreement was concluded;
2) in other cases – a person who, in accordance with the legislation of Ukraine, has the right to perform legally significant actions on his own behalf with respect to goods, commercial vehicles.
A customs broker is an enterprise that provides services for the declaration of goods and vehicles for commercial purposes that move across the customs border of Ukraine (Article 416 of the Code of Civil Procedure).
According to Art. 417 of the ICU, the relationship between the customs broker and the person he represents is determined by the commission agreement.
According to Clause 187.8 of Article 187 of the Tax Code of Ukraine, the date of tax liability in the event of goods being imported into the customs territory of Ukraine is the date of submission of the customs declaration for customs clearance.
For operations involving the importation of goods into the customs territory of Ukraine, the date of the transfer of tax amounts to the tax credit is the date of payment of tax on tax liabilities in accordance with Clause 187.8 of Art. 187 of the Criminal Procedure Code (clause 198.2 of Article 198 of the Criminal Procedure Code).
The date of the increase in tax liabilities and tax credit of taxpayers who supply/receive goods/services within the scope of commission (consignment), suretyship, power of attorney, trust management, other civil law contracts and without ownership of such goods/services, is determined according to the rules established by Article 187 and Article 198 of the Code of Civil Procedure (clause 189.4 of Article 189 of the Code of Criminal Procedure).
Taking into account the above, if, according to the commission agreement concluded between the customs broker and the importer, the payment of VAT to the budget during customs clearance of goods is carried out through the customs broker, then such an importer – the owner of the goods has the right to attribute the amount of VAT to the tax credit on the basis of the customs declaration in which he must be indicated as the recipient (owner) of the goods, provided that he transfers the funds to the customs broker before the goods are cleared.
Source: gov.ua
