Refund of payments for car customs clearance
Author: Alina Shulika, attorney at Dynasty Law & Investment
We remind you that starting from March 2022, the cancellation of taxes on customs clearance of cars from Europe was approved. This decision was made in order to significantly simplify the life of businesses and citizens of Ukraine. Customs offices were quickly filled with queues of cars, which began to bring them to the country en masse for sale and personal use.
However, the budget of Ukraine needs to be replenished, so customs duties and taxes are returned. Thus, for several months of duty-free import of goods, the state treasury did not receive about UAH 13 billion. And under current conditions, this is a very large sum.
According to draft law No. 7418, which was supported by 234 people’s deputies, customs clearance of cars and other goods will become relevant from July 1. In parallel with this, other changes to the tax, budget and customs codes were adopted, namely, there will be amendments to the calculation of payments for customs clearance of cars:
✅ Draft law No. 7466 concerns amendments to the Tax Code on the use of a new method of calculating excise duty and VAT during customs clearance of cars.
✅ Draft law No. 7467 provides for amendments to the Budget Code, which cancel the pension insurance fee during car registration.
✅ Draft Law No. 7468 proposes to make changes to the Customs Code, which will allow customs clearance of cars in the “Diya” application.
Among the differences from the pre-war customs clearance rules, the following can be distinguished:
- the cost of the car will no longer affect the amount of taxes;
- instead of four payments, only two will remain: VAT and excise duty;
- benefits for cars with an electric motor (will be exempt from VAT and import duty);
- customs clearance of older cars will cost less, which is completely different from the current legislation;
- introduction of customs clearance through “Diya”.
The last point is an attempt to reduce the impact of the human factor on the process of customs clearance of imported cars. Without direct contact with the workers of the expert service of the Ministry of Internal Affairs, the corruption component of customs clearance is significantly reduced.
Dynasty Law & Investment lawyers will help you provide more detailed and qualified advice.