Rules for exports of goods
The exports of excisable goods (products) are not subject to an excise duty outside the customs territory of Ukraine. The goods are regarded to be exported by a taxpayer outside the customs territory of Ukraine in case there is the customs declaration stamped that proves export with the shipment taken place in the accounting period, while export transactions – the next accounting period. Moreover, the customs declaration is to be available on the date of submitting the excise declaration of dutiable goods for the accounting period, the General Directorate of the Ministry of Revenue & Duties in Dnepropetrovsk oblast reports.
The goods (except goods that go through the customs of Ukraine as international postal delivery and express delivery) that are moved through the customs territory of Ukraine by declarants (except citizens) are not stated in the customs declaration and cannot be declared in any other document or declared through filing a written application to the revenue authority on the form specified in the legislation. This application can be filed on paper or electronically. Excisable goods moved through the customs of Ukraine as international postal delivery and express delivery, the customs value of which does not exceed the amount equalling 150 euros, are to be declared to the revenue authority by filing the following documents:
- customs declaration CN 23, filling out of which is obligatory when sending parcels, a batch of goods sent by post internationally marked as “Consignment” and using “EMS” , and in case of those with the price declared;
- or customs declaration CN 22, filling out of which is obligatory when sending small packages, sacks “М” and “EMS” with letter-post items, and in case of sending postal wrappers;
- or written application on the form specified.
Thus, in case of exporting excisable goods by declarants (except citizens), the total invoice value of which does not exceed 150 euros, the excise duty is not charged, while the declaration is drawn up on the basis of documents said above to prove the export of the goods.
