Economic sciences / 15. Economy state regulation

Student Grishchenko Andrii Oleksiiovych

National Technical University of Ukraine "Kiev polytechnical institute"

Order of definition of customs cost at import and export of the goods from customs territory of Ukraine

Export by citizens of the goods for borders of customs territory of Ukraine is carried out as it should be and on the conditions, established by the legislation of Ukraine for the enterprises if another it is not provided by the law. Action of a part of first this article does not extend на:1) the goods which cumulative cost does not exceed the sum equivalent of 200 euros; 2) subjects which are taken out (are sent) in connection with departure for borders of Ukraine on a constant residence; 3) subjects which are a part of the inheritance, issued in Ukraine in favour of the citizen-non-resident, under condition of acknowledgement of structure of the inheritance by bodies which are made notarial actions; 4) the goods which are temporarily taken out (are sent) for borders of customs territory of Ukraine under the written obligation about their return import; 5) the goods which it has been temporarily imported on customs territory of Ukraine under the obligation about their return export which proves to be true corresponding documents; 6) the subjects received by citizens-non-residents in the form of prizes and awards for participation in competitions, competitions, festivals, etc. which are spent in territory of Ukraine which proves to be true corresponding documents; 7) subjects (property) of a private use, including the subjects of initial arrangement got in Ukraine by citizens-non-residents which use privileges according to the international contracts of Ukraine, prisoners in the order established by the law which are taken out (are sent) by these citizens in connection with their definitive departure for borders of Ukraine; 8) the goods got by citizens-non-residents in territory of Ukraine, which total cost does not exceed the sum of the foreign currency imported by these citizens during entrance to Ukraine, under condition of representation of corresponding documents; 9) the subjects intended for a private use which are taken out (are sent) by citizens-non-residents in connection with definitive departure for borders of Ukraine; 10) the goods which are taken out by citizens-non-residents in connection with definitive departure for borders of Ukraine, for the sum which does not exceed 80 percent of the income received for an operating time or training in Ukraine, under condition of representation of corresponding documents. Article 251. Restriction concerning export by citizens for borders of customs territory of Ukraine of the separate goods. Export by citizens for borders of customs territory of Ukraine irrespective of the general cost: 1) the goods concerning which according to the legislation of Ukraine actions of tariff and not tariff regulation of export are applied is not supposed; 2) the goods on which the state grants are established, except private use subjects; 3) the industrial function goods (the equipment, completing products, materials, etc.) according to the list which is defined by the Cabinet of Ukraine. Export of precious metals (except for the bank metals memorable and anniversary coins of Ukraine from precious metals), a jewel and products from them, and also cultural values for the purpose of their alienation it is authorised as it should be which is defined by the Cabinet of Ukraine. The order of export of the bank metals memorable and anniversary coins of Ukraine from precious metals is defined by National bank of Ukraine.

Calculation of customs cost at import of the goods on customs territory of Ukraine. The goods which are imported by citizens on customs territory of Ukraine, are subject to the taxation as it should be and on the conditions defined by laws of Ukraine. Action of a part of first this article does not extend на:1) the goods which cumulative cost does not exceed the sum equivalent of 200 euros; 2) subjects of a private use which are temporarily imported (are sent) by citizens-non-residents on customs territory of Ukraine under the written obligation about their return export; 3) subjects, which are imported (are sent) in case of resettlement of citizens on a constant residence to Ukraine; 4) the goods which are imported (are sent) by citizens who use privileges according to the international contracts of Ukraine, prisoners in the order established by the law; 5) subjects which are imported (are sent) by citizens and the inheritance, the Ukraine opened outside of customs territory in favour of the resident, in case of acknowledgement of structure of the inheritance by bodies which are made notarial actions in the country of its opening are a part. The specified acknowledgement is subject to legalisation in consular establishments of Ukraine which operate in the corresponding country; 6) the subjects received by citizens-residents in the form of awards and prizes at competitions, competitions, festivals outside of customs territory of Ukraine, under condition of documentary acknowledgement of the fact rewarding; 7) the goods which have been taken preliminary out (sent) by citizens for customs border of Ukraine under the written obligation about their return import and are imported (are sent) back on customs territory of Ukraine, in the presence of the corresponding export customs declaration.

Clearing of the taxation of alcoholic drinks and tobacco products which are imported on customs territory of Ukraine by citizens:

Citizens can import alcoholic drinks and tobacco products on customs territory of Ukraine without payment of the taxes established for import, in such quantities at the rate on one person: 2 litres of wine and 1 litre of strong alcoholic drinks; 200 cigarettes either 50 cigars, or 250 grammes of tobacco, or a set of such products in gross weight no more than 250 grammes.

The literature:

1. The decree of the Cabinet of Ukraine from 21.01.1993 № 7-93 «About a State Tax»

2. The law of Ukraine from 4.11.1999 «About introduction of the uniform gathering raised in check points through frontier of Ukraine»

3. Ivanov Jury. - tax results of leaving year.//Accounts department. - 2001. - № 52/2.