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Messenger Old problems with the new customs declaration
According to letters No. 8324/0/61-12/15-3115 dated 31.12.2012 and No. 1756/0/61-12/22-3315 dated 11.09.2012, the long-standing problem regarding the removal …
What problems have arisen with the new customs declaration form?
According to letters No. 8324/0/61-12/15-3115 dated 31.12.2012 and No. 1756/0/61-12/22-3315 dated 11.09.2012, the long-standing problem regarding the removal of import transactions from currency control on the basis of the electronic customs declaration (TD) was partially resolved by the SFSU through linking the electronic MD with the possibility of forming VAT credit (PC).
Thus the customs declaration, confirming the payment of the tax and issued in accordance with legislative requirements, is a document that certifies the rights to attribute VAT under the Tax Code when importing goods into the customs territory of Ukraine.
MD and other documents in accordance with paragraph 3 of Article 257 of the Tax Code of Ukraine may be drawn up as electronic documents or on paper and have equal legal force.
In turn, the Ministry of Finance, by letter No. 31-08410-07-16/2073 dated 23.01.2013, confirmed that the electronic customs declaration corresponds to a primary document that records the enterprise’s assumption of obligations to accrue customs payments, provided the requisite details are present.
Also, based on paragraph 5.4 of Ministry of Finance Order No. 651 dated 30.05.2012, by certifying with the mark “Copy. In accordance with the original.” copies of customs declarations may serve as a document that confirms the amount of VAT that is attributable to the VAT credit.
For removing an import transaction from currency control, the electronic MD is not a basis, since the NBU has not yet made changes to the instructions for carrying out customs control. The basis for such operations are GTDs.