Revenue Ministry informs
When importing into the customs territory of Ukraine by economic entities of goods under the customs regime of import the following customs duties are payable:
- import duties at rates set by Law of Ukraine «On Customs Tariff of Ukraine» of 5 April 2001 № 2371-III, as amended. Where the goods under the import customs regime are taxed by seasonal duty or special types of duties;
- value added tax at the rate pursuant to Section V of the Tax Code of Ukraine;
- excise tax at rates set by § 215.3. Art. 215 TCU, if they belong to excisable goods.
Also, carrying out customs formalities by bodies of revenues and duties outside the location of these bodies or outside working hours, the persons concerned shall be chargeable in the following amounts:
|
Name of operation |
Per one hour regardless of the number of officials involved in the implementation of customs formalities, the euro |
|
1. Execution of customs formalities by bodies of revenue and duties outside the location of said bodies: |
|
|
1.1. during working hours |
20 |
|
1.2. overtime, overnight and weekends |
40 |
|
1.3. holidays and days off |
50 |
|
2. Execution of customs formalities by customs bodies in locations of customs bodies beyond working hours established for customs bodies: |
|
|
2.1. overtime, overnight and weekends |
40 |
|
2.2. holidays and days off |
50 |
