Kaplunova T.

Scientific supervisor: Usikov V.

Donetsk National University of Economics and Trade

Named after M. Tugan-Baranovsky, Ukraine

Imposing customs fees on tone cosmetic means

Charges customs fees when moving tone cosmetics through the customs border of Ukraine is rather complicated issue.

Accrual of customs duties on tonal resources is as follows: when importing these goods is mandatory they charge import duty, which is a tax on movement goods across the customs border of Ukraine. Thus the import duty on tone means is:

Preferential rate	6,5%
Gross rate	6,5%
Valid	from 01.06.2012

Import duty on tonal resources imported to Ukraine in accordance with intergovernmental agreements of Ukraine EFTA States are taxed at zmenshenymy import duty rates and amounts:

Rate	0%
Valid	from 15.01.2011

Another type of payment for imports of the tone is Value Added Tax - an indirect tax, which is calculated and paid in accordance with the provisions of Section V of the Tax Code of Ukraine.

When importing goods into the customs territory of Ukraine the tax base is negotiated price, but not less than the customs value of the goods, including duty and excise tax payable, excluding value added tax included in the price of the goods in accordance with the law (see Article 190 of the Tax Code of Ukraine):

Rate	20 %
Valid	from 01.01.2011

When importing tonal resources also must pay a single fee crossings.

The only tax levied on vehicles specified in Art. 5 of the Law of Ukraine from 04.11.99 № 1212-XIV, who cross the border for the exercise of customs checkpoints (in the case of transit cargo vehicle i), sanitary, veterinary, fitosanitarnoho, radiological and ecological control of cargo i vehicle tolls automotive vehicle roads and transportation vehicles exceeding the prescribed total mass, axial loads and (or) the overall parameters.

Fails in the case of: crossing the border aviation and water transport, rail cars without cargo, railway passenger cars, passenger cars, transit cargo that is not subject to the customs border crossing and otherwise is offloaded to a means of transport in the zone customs checkpoint, which is both a point of importation and exportation of goods; enter and exit the vehicle within one point of crossing the state border without crossing the customs border movement of goods and transport truboprovidnym lines elektroperedachi.

When exporting tone of customs payments shall be made.

In transit goods pay only a single fee crossings.

Thus, the tonal resources of these payments payable upon import: import duty, only duty at crossings, value added tax (VAT), with exports of goods, customs payments shall be made, with the transit of goods pay only a single fee crossings.

Thus to conlude charging customs fees on tonal cosmetics means being complicated and sometimes vague needs further development and updating in general provisions and regulatory base and further adaptation to meet European standards.