The head office of the DPS in the Odesa region informs that in accordance with clause 180.2 of note. 1 Art. 180 of the Tax Code of Ukraine (as amended, hereinafter referred to as the Tax Code), the person responsible for charging and paying the tax to the budget in the event of goods being imported into the customs territory of Ukraine in international postal and express shipments is a postal operator, an express carrier, if he declares such goods by submitting registers (temporary and/or additional) of international postal and express shipments.
According to p.p. 191.1.1 clause 191.1 of Art. 191 of the Code of Civil Procedure in the case of goods imported into the customs territory of Ukraine in international postal and express shipments, in unaccompanied baggage, the basis of taxation is their customs value (for legal entities or natural persons – entrepreneurs) or part of the total invoice value (for natural persons), determined accordingly to the Customs Code of Ukraine of the Customs Code of Ukraine dated March 13, 2012 No. 4495-VI (hereinafter – MKU), taking into account the duty and excise tax payable.
According to paragraph 191.1.2 clause 191.1 of Art. 191 of the Civil Code, the date of tax liability in the case of goods imported into the customs territory of Ukraine in international postal and express shipments, in unaccompanied baggage, is the date of submission of a customs declaration or a document that, in accordance with the law, replaces a customs declaration to the controlling body.
Subparagraph 191.1.3 of Article 191.1. 191 of the Code of Civil Procedure defines that the payment of the tax calculated in the registers of (temporary and/or additional) international postal and express items submitted by the postal operator, express carrier, is carried out taking into account the features established by Art. 236 and 374 of the ICU.
According to paragraph 191.1.4 clause 191.1 of Art. 191 of the Code of Civil Procedure, payment of the tax calculated in customs declarations submitted by natural persons, legal entities, natural persons – entrepreneurs or persons authorized by them, is carried out in accordance with the general procedure determined by the Civil Code.
When determining the tax base for goods imported into the customs territory of Ukraine in international postal and express shipments, in unaccompanied baggage, the conversion of foreign currency into the currency of Ukraine is carried out at the exchange rate determined in accordance with Art. 39 notes 1 of the Code of Criminal Procedure (item 191.1.5 clause 191.1 of Article 191 of the Code of Criminal Procedure).
Source: od.tax.gov.ua
