Import, export, taxation, customs clearance of humanitarian aid in Ukraine
 According to article 1 of the Law of Ukraine from 22.10.99 N 1192-XIV "On the humanitarian aid" the humanitarian aid - free target aid in the monetary or natural form - the irrevocable financial help or donations, or the help in the form of performance of works, granting of services which are given by foreign and domestic donors from humane motives to addressees of the humanitarian aid in Ukraine or abroad which is necessary in connection with social vulnerability, material neediness, a difficult financial position, occurrence of an extreme condition, in particular owing to act of nature, failures, epidemics, ecological, technogenic and other accidents which create threat for a life and population health, or heavy illness of concrete physical persons. The humanitarian aid is a version of charity and can be made according to circumstances, objective requirements, consent of its addressees and under condition of observance of requirements of article 4 of the Law of Ukraine from 16.09.97 N 531/97-ยะ "On charity and the charitable organisations". According to this article charity is carried out in such basic directions:
Assistance to practical realisation of the nation-wide, regional, local and international programs directed on improvement of social and economic position;
Improvement of a financial position of addressees of the charitable help, assistance of social rehabilitation needy, jobless, invalids, other persons demanding care, and also representation of the help to persons who on the physical or other lacks are limited in realisation of the rights and legitimate interests;
Representation of the help to the citizens who have suffered owing to act of nature, ecological, technogenic and other accidents, as a result of social conflicts, accidents, and also to victims of reprisals, refugees; etc.
Donors (foreign, domestic) - legal and physical persons of Ukraine or behind its limits which voluntary give the humanitarian aid to addressees of the humanitarian aid in Ukraine.
Addressees of the humanitarian aid - the legal persons registered in the Uniform register of addressees of the humanitarian aid according to order established by Cabinet of Ministers of Ukraine (decision of the Cabinet of Ministers of Ukraine from 22.03.2000 N 543 "On the Procedure for registration of addressees of the humanitarian aid"):
a. The organisations of invalids, veterans of war and work, and also the enterprises, establishment and the organisation of which of the expense of budgets, and the official bodies authorised by them;
b. The charitable organisations created in an order, established by the Law of Ukraine "On charities and the charitable organisations";
c. Public organisations of invalids, veterans of war and work, Society of the Red Cross of Ukraine and its regional organisations, the creative unions, and also the public organisations created for realisation of ecological, sports, cultural, educational and scientific activity;
d. The religious organisations registered in an order, established by the Law of Ukraine "On a freedom of worship and religious organisations".
The basis for granting of the humanitarian aid in Ukraine is the written approval of the addressee of the humanitarian aid. Change of the addressee of the humanitarian aid and its readdressing is possible only in coordination with foreign donors and from the decision of the corresponding commission on the humanitarian aid.
Special representatives to the state bodies on the humanitarian aid include:
The commission on the humanitarian aid at the Cabinet of Ministers of Ukraine;
The commission on the humanitarian aid at Autonomous republic Crimea Ministerial council;
The commissions on the humanitarian aid at regional, Kyiv and Sevastopol city state administrations.
Taxation of import, export of humanitarian aid in Ukraine
At customs clearance of the humanitarian aid custom charges for customs clearance are not collected in the presence of the decision of the corresponding commissions on the humanitarian aid on recognition of such goods as the humanitarian aid.
According to article 6 of the Law of Ukraine "On the humanitarian aid" the humanitarian aid in the form of performance of works, services, in the monetary or natural form (except excisable goods) which is imported to Ukraine is released from taxation.
The commission on the humanitarian aid at the Cabinet of Ministers of Ukraine can recognise as the humanitarian aid such excisable goods:
First aid cars, cars of a special purpose for the Ministry of Internal Affairs of Ukraine;
The vehicles intended for transportation more of 8 persons which are transferred for use to establishments on population social protection, to public health services official bodies, educational institutions, public organisations of invalids, veterans of war and work, the Society of the Red Cross of Ukraine and its regional organisations, official bodies of system of rehabilitation, physical training and sports of invalids;
Audio - and video equipment intended for blind, deaf, audio-and videocassettes with educational, social, rehabilitation programs, the information on physical training and sports for invalids, programs for formation of a healthy way of life;
Furniture which is transferred only for use to establishments of social protection of population, to official bodies of public health services and educational institutions, public organisations of invalids, the Society of the Red Cross of Ukraine and its regional organisations, the religious organisations.
The recognition of cargo as humanitarian aid of specified goods, is carried out by the Commission on the humanitarian aid at the Cabinet of Ministers of Ukraine in each concrete case.
If the humanitarian aid in the monetary form or the goods (works, services), released from the taxation, which have been used not in purpose, are considered as the income and are taxed on general basis according to the legislation of Ukraine.
The humanitarian aid which is given by Ukraine, at its export for limits of customs territory of Ukraine is released from payment of the customs duties and for customs clearance of such cargo. On the basis of the decision on granting of the humanitarian aid to addressees of the humanitarian aid abroad Ukraine, the state provides to donors of Ukraine compensation of the sum of the tax to the added cost, that is they have the right to reception of export compensation.
Customs clearance of humanitarian aid
The goods (subjects) which are imported (sent) as the humanitarian aid, are subject to the primary, free, simplified declaring to customs bodies of Ukraine corresponding establishments and the organisations irrespective of ownership, with obligatory statement in transport documents, cargo customs declarations of "the Humanitarian aid. Sale is forbidden". Term of stay of humanitarian aid under the customs control without customs clearance and without custom charges is established by the Cabinet of Ministers of Ukraine (according to point 2 of the decision of the Cabinet of Ministers of Ukraine from 22.03.2000 N 544 "On the Order of customs clearance of humanitarian aid" is 90 days from the moment of crossing of customs territory of Ukraine).
Customs clearance of the humanitarian aid is carried out on site of its addressee. The humanitarian goods move through customs border without preliminary declaring under condition of presence of its addressee in the Uniform register of addressees of the humanitarian aid.
Customs clearance of the humanitarian goods is carried out only after carrying out of the corresponding sanitary, veterinary, phytosanitary, radiological, ecological control. The specified kinds of the control are carried out free of charge in an order established by the Cabinet of Ministers of Ukraine.
The goods (subjects) of the humanitarian aid are imported on customs territory of Ukraine only in the presence of documentary acknowledgement of quality, safety and possibility of their consumption.
The responsible person of customs immediately considers the reference, defines the enterprise which will carry out declaring of the goods, agrees with the schedule of free declaring of humanitarian cargo confirmed by customs the enterprises and makes out the demand for carrying out of declaring of the goods in duplicate, one of which remains in customs. The demand is the basis for the conclusion with this enterprise of the contract on carrying out of declaring of the goods. Cargo customs declarations without stamp "the Humanitarian aid. Sale is forbidden" is not accepted for registration.
The decision on possibility of the conditional admission through customs border of Ukraine of the humanitarian aid under accompanying documents is accepted by the chief of customs or the person which replaces it in each concrete case.
According to norm of article 9 of the Law of Ukraine "On the humanitarian aid" default in documentary acknowledgement of quality, safety and possibility of consumption of the goods (subjects) of the humanitarian aid, they should be taken out abroad Ukraine or are destroyed in an order defined by the Cabinet of Ministers of Ukraine. Clothes, footwear, linen which were in use, are supposed to import on customs territory of Ukraine if their deterioration does not exceed 30 percent.
In case of acceptance by the Commission of the decision on destruction of the goods (subjects) of the humanitarian aid of poor-quality or unsuitable to consumption it should be executed with observance of requirements of the nature protection legislation of Ukraine. Destruction of the goods (subjects) of the humanitarian aid of poor-quality or unsuitable to consumption is carried out under the control of the commission. Destruction of the goods (subjects) of the humanitarian aid of poor-quality or unsuitable to consumption is carried out at the enterprises and establishments which have corresponding permission. Financing of export abroad or destruction of the goods (subjects) of poor-quality and unsuitable to consumption of the humanitarian aid, is carried out by donors or the addressee of the humanitarian aid.
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