Deputies of the Verkhovna Rada of Ukraine adopted in the second reading and as a whole the bill No. 8487, which introduces a new principle for calculating the excise tax rate on imported cars from abroad.

NEW FORMULA FOR CALCULATING CUSTOMS CLEARANCE

• Excise duty: The prime rate (50 euros for gasoline and 75 for diesel) will be multiplied by the number of full years of the car (for cars whose age exceeds 15 years, one general coefficient - 15. will be applied) and the engine volume in liters. Thus, the older and more powerful the car, the more expensive its customs clearance will be.
• VAT of 20% on the full amount (cost of the car + customs duty + excise duty).
• Customs duty in the amount of 10% of the value of the car declared in the submitted documents. (Also, the customs service may doubt the value of the car and demand an expert examination. If the expertise will show that the car is more expensive than it is in your declaration - you will have to pay the difference before the car is registered in Ukraine. But you can always challenge such a decision).

"The Committee as a whole left the taxation model adopted in the first reading and supported such proposals on differentiation of the prime rate for gasoline cars with cylinder volume up to 3 thousand cubic centimeters and more than 3 thousand, and for diesel cars - with cylinder volume up to 3.5 thousand and over this volume. For large and expensive cars, we have raised the prime rate from 50 euros to 100 euros - for gasoline engines, for diesel engines - from 75 euros to 150 euros," - said the head of the Committee Nina Yuzhanina.

According to her, the second item is the age coefficient, which was also asked to be canceled - it can not be canceled, limited to the last age coefficient of 15 years. Even if the car is 20 years old, the last coefficient will be 15. That is, the formula cannot increase indefinitely.

The tax rate for a car, which is equipped exclusively with an electric motor, is set at the rate of 1 euro per 1 kWh of the electric battery capacity of such a vehicle. The tax rate for a vehicle that is powered solely by an electric motor, one or more, is set at €100 per unit.

The transitional provisions provide for a grace period of three months from the entry into force of this law, when it will be possible to clear the vehicle by paying half of the excise tax rate. Such rules apply only to cases when one person imports one car into Ukraine for his or her own use.

"We have proposed a compromise solution on exemption from liability for violation of tax regulations and customs rules regarding compliance with the terms and conditions of customs regimes of temporary import transit for persons who have met the conditions of the temporary procedure for customs clearance of passenger cars, while paying a fine of UAH 8,500 to the state budget for a third party to close this transit regime and go to the registration of the car in the import regime," - added Nina Yuzhanina.

According to the draft law, the importation into Ukraine and sale of car bodies to cars is exempt from taxation, if they are then used to make passenger cars (except for buses and shuttle buses).

The law will come into force the day after its official publication, but not earlier than the law on fines for non-clearance of cars.

The Verkhovna Rada adopted in the second reading and as a whole the bill № 8488, which provides for an increase in fines for non-customized cars. "In favor" voted 245 people's deputies.

"The second part of this law is supposed to really raise the current fines to more significant amounts and leveling of the norm that allowed to violate all the time during the year customs rules and be prosecuted only once for the amount of 8,500. Large fines are designed to avoid such violations, which are now observed in the country," - said Yuzhanina.

The fine of 34 thousand hryvnias is provided for the transfer of the car, which was imported to Ukraine in transit mode. There will be no sanctions if there is a person in the transport, who brought the car into the territory of the state.

If the car was delivered to the revenue authorities with a delay of up to a day - a warning or a fine of 170 UAH (it is given 5 days in case of movement in the zone of activity of one customs office or 10 days). In case of repeated violation within a year or delay up to 10 days - a fine of 3400 UAH. Delay for up to 20 days or loss of documents on the car or delay in their delivery up to 10 days - 8500 hryvnia.

In case of delay in delivery of commercial vehicles to the revenue and collection authorities for more than 20 days, loss of the car or its issuance without official authorization - will result in a fine of UAH 1700.

A fine of 85 thousand hryvnias will entail a delay in the delivery of personal or commercial transport for a period of 20 to 30 days. If the period of delay is more than a month, the transport was lost or disassembled - a fine of UAH 170 thousand or confiscation of transport is provided.

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