The primary act regulating excise tax in Ukraine is Decree of the Cabinet of Ministers of Ukraine "On excise tax". The excise tax is an indirect tax on some excisable goods. Excise tax is payable on cars, alcoholic beverages, tobacco products, beer, petrol and diesel fuel.
Rates of excise tax on excisable goods are specific and established as a fixed rate per item. Excise tax rates are uniform in all territory of Ukraine. The excise tax is calculated on the basis of the following: a fixed rate applied to the sales turnover; and a firm price per item sold. Goods exported for foreign currency are not subject to the excise tax. It is forbidden to manufacture by subjects of enterprise activity for sale on territory of Ukraine of alcohol and tobacco products without excise tax marks, and also import on customs territory of Ukraine, transportation, storage, reception on the commission and a consignment for sale of alcohol and tobacco products on which there are no marks of the excise tax of the established sample. Export of Ukrainian marks of the excise tax outside the customs territory of Ukraine for marks of alcohol and tobacco products, which will be imported into Ukraine, is carried out in temporary export regime.
The excise tax is payable by:
- Subjects of entrepreneurial activity;
- Non-residents either directly or through a rep. office;
- Any subject of entrepreneurial activity, which imports excisable goods into customs territory of Ukraine;
- Individuals, who transport excisable goods to or outside of customs territory of Ukraine; and
- Legal entities and individuals, which acquire excisable goods from a tax agent.
Excise tax on imports in Ukraine. Goods imported into Ukraine are subject to customs duties, excise tax (if applicable) and value added tax (VAT). At import of the goods on customs territory of Ukraine the object of taxation is customs value of the goods which are imported on customs territory of Ukraine, including barter (goods exchange) operations or without payment of their cost or with partial payment.
The excise tax collection is carried out by customs bodies. The excise tax is paid by payers of the tax in national currency simultaneously with payment of other custom charges. Excise tax is payable on cars, alcoholic beverages, tobacco products, beer, petrol and diesel fuel. The moment of payment of the excise tax is the moment of registration of the cargo customs declaration (SAD) for the purpose of free use excisable goods in customs territory of Ukraine.
The Cabinet of Ministers of Ukraine approved a list of check points on customs border of Ukraine only through which import and transit of alcohol and tobacco products, on which the excise tax is accrued, is allowed.
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