Ebay Ukraine. About Customs and Shipping - 2012
A small preface. In 2010, the post Ebay was published on Habré . Ukraine. On customs and shipments , in which aevdox told about the nuances of the delivery of goods from Ebay in relation to Ukraine and, especially, about the Ukrainian customs rules. After reading this post, I felt that I have something to add to it, and, not being a habrazhitel, I wrote a letter to the author. So there appeared "Upd # 3".
Aevdox unexpectedly contacted me last night and said that, firstly, they write to him that the information of 2010 is outdated and it would be useful to bring the article up to date, and secondly, he is ready to become my habrapapa. Thus this post turned out. Hereinafter, I assume that the reader is already familiar with the original post and perceives this as its logical continuation.
And now to the point. With the adoption in 2012 of the new Customs Code of Ukraine (hereinafter - TC) and its entry into force, the information in the article “Ebay. Ukraine. About customs and shipments "immediately hopelessly outdated. First of all, because the new code canceled the legal acts to which I referred in my addendum (Law No. 2681-III, Resolution of the Cabinet of Ministers No. 1652), and now the code itself regulates these relations. He regulates them differently. I tried to figure out what has changed for us, ordinary buyers from Ebay, and update the information in the article accordingly.
')
In short, “life has become easier, life has become more fun.”
I will start from the end - from my supplement to the previous article, in which I pointed out the difference between the concepts of “goods” and “personal things”. There will be a small spoon of tar, which, however, will not spoil our barrel of honey.
Previously, the legislation clearly divided the concepts of “goods” and “personal belongings” (in the Resolution it was clearly stated that personal belongings “are not goods”, and the Law stated that goods are subject to customs payments), now, in the understanding of the Customs Code in general all movable things, currency values, cultural values, as well as electricity (sic!) are a commodity (paragraph 57 part 1 of article 4 of the LC).
However, the only thing that is bad in this is that the obvious distinction between “personal belongings / goods” has disappeared, into which you can stick your nose at the careless customs officer, if you get caught like that. The category of "personal items" still remained, but now they also belong to the goods:
From this definition, one can notice a curious point: on the one hand, personal items can now be sent by international mail and courier services. On the other hand, it is not entirely clear how, by doing so, mailing is consistent with “compliance with the purpose of a person’s stay abroad.”
If earlier everything was more or less clear with personal belongings, I could go abroad (or from abroad) and carry personal belongings with me, then how would the law be practically implemented in the situation with personal belongings sent by mail (taking into account that the customs clearance of mailings takes place in a completely different place, not where I physically cross the border, and without my presence), I cannot even theoretically imagine.
Okay, let's leave legal collisions on the conscience of the legislator and get back to our personal belongings and customs duties.
Personal belongings are not subject to customs payments . This is indicated at once by the three norms of the new code:
The list of personal belongings is fixed in article 370 of the Labor Code of Ukraine. I will not rewrite it all, but I will note that there are still mobile phones (not more than two pieces in number), laptops (also not more than two pieces), and the number of musical instruments (to the joy of people asking about guitars) is also increased to two pieces.
Here I consider it appropriate to dwell on the fact that the rule is imperative, since the wording in it (quotation) "personal things are considered." They cannot be considered at the discretion of the customs officer, but they are already considered, as it is written in the law. I single out this point especially, as in the case of a dispute with a customs officer, it can be a weighty argument.
What is the conclusion?
As before, personal belongings are not subject to customs payments when transported across the border, regardless of their value . The list of items related to personal belongings is fixed in Article 370 of the LC of Ukraine.
There was a curious (but purely theoretical) opportunity to even send personal belongings by international mail and courier services, and they should also be exempted from customs duties. Unfortunately, its practical implementation is a big question.
Now, what is interesting, probably, to the majority of business readers is the direct purchase of goods on Ebay with their further mailing to the territory of Ukraine. Information about their customs clearance since 2010 is also outdated.
And here we have - “solid flash royals”.
First , if the notion of “appraised value” was used before and, as was rightly noted, the appraised value did not necessarily equal the real purchase price, now the notion of “invoice value” is used.
True, the fourth part of the same Article 368 still provides that if there is evidence that the declared invoice value of goods is unreliable, the customs authorities determine their value independently, based on the prices of identical or similar (similar) goods. But one can hope that the procedure for such an independent determination of value will be more likely an exception, since it still requires evidence of the unreliability of the stated price, and not just general considerations.
Secondly , if previously customs payments were not subject to goods worth less than 200 euros, then the new code raised this standard to 300 euros:
It is worth paying attention to the fact that there are no restrictions on the receipt of mailings per day, month, etc. not. The sum of 300 euros should not be exceeded "in one dispatch from one sender to one recipient", that's all. If you get five different packages from different people for 200 euros each - everything is in order.
For items received by courier services and in unaccompanied baggage, restrictions are stricter: no more than 300 euros per day per recipient in general.
I will also mention that if for international mail and international express shipments the cost of delivery is not taken into account when calculating the invoice cost (that is, if you have 285 euros of goods and 30 euros of delivery, everything is fine, we keep within), then for the goods transported unaccompanied baggage also takes into account the cost of their insurance and transportation (freight). This is expressly provided for by Part 2 of Art. 368 TC Ukraine.
Thirdly , good news (two at once!) For those who decided to buy something more expensive 300 euros. The procedure for customs clearance of such goods has also become significantly softer.
Previously, as you know, everything that costs more than 200 euros was subject to import duty at 20% of its full value, and what came out was charged at the top with 20% VAT, with the result that 44% of taxes and fees were added to the original price.
Good news everyone! The import duty rate has halved and now stands at 10%. But this is not all: now the duty and VAT are charged not on the full value of the goods, but only on that part of it, which exceeds 300 euros.
I note that these rules do not apply to goods worth more than 10,000 euros, as well as cultural property over 50 years old and antiques over 100 years old. For simplicity, we will not go into such subtleties here, and we will assume that if an individual habragitel orders something like that, then he already knows what he is doing. I think the upper threshold of 10,000 euros covers the bulk of orders with Ebay.
So, in the bottom line we have:
1. Increased from 200 to 300 euros the maximum value of goods not subject to taxes and fees.
2. The amount that will have to pay during the customs clearance of goods worth more than 300 euros, significantly decreased. First of all, due to the fact that taxes are now not taxed on the full value of the goods, but only on its size, which exceeds the limit of 300 euros. In addition, the import duty rate was reduced twice, from 20 to 10 percent (VAT remained the same).
3. Personal belongings transported across the border are not subject to customs payments, as before. Only the names of legal acts and the number of articles to which they should refer when defending their position have changed.
Thank you all for your attention and good luck when shopping abroad!
PS As follows from the preface, this is my first post here. Hope the community finds it useful. Any errors, misprints or inaccuracies (including when translating texts of Ukrainian legislation into Russian), please feel free to report in personal mail. Also I will be grateful for any comments and advice on the design of posts here.
Aevdox unexpectedly contacted me last night and said that, firstly, they write to him that the information of 2010 is outdated and it would be useful to bring the article up to date, and secondly, he is ready to become my habrapapa. Thus this post turned out. Hereinafter, I assume that the reader is already familiar with the original post and perceives this as its logical continuation.
And now to the point. With the adoption in 2012 of the new Customs Code of Ukraine (hereinafter - TC) and its entry into force, the information in the article “Ebay. Ukraine. About customs and shipments "immediately hopelessly outdated. First of all, because the new code canceled the legal acts to which I referred in my addendum (Law No. 2681-III, Resolution of the Cabinet of Ministers No. 1652), and now the code itself regulates these relations. He regulates them differently. I tried to figure out what has changed for us, ordinary buyers from Ebay, and update the information in the article accordingly.
')
In short, “life has become easier, life has become more fun.”
I will start from the end - from my supplement to the previous article, in which I pointed out the difference between the concepts of “goods” and “personal things”. There will be a small spoon of tar, which, however, will not spoil our barrel of honey.
Previously, the legislation clearly divided the concepts of “goods” and “personal belongings” (in the Resolution it was clearly stated that personal belongings “are not goods”, and the Law stated that goods are subject to customs payments), now, in the understanding of the Customs Code in general all movable things, currency values, cultural values, as well as electricity (sic!) are a commodity (paragraph 57 part 1 of article 4 of the LC).
However, the only thing that is bad in this is that the obvious distinction between “personal belongings / goods” has disappeared, into which you can stick your nose at the careless customs officer, if you get caught like that. The category of "personal items" still remained, but now they also belong to the goods:
Personal belongings are goods, new and used, intended to provide for the ordinary daily needs of an individual, which correspond to the purpose of the said person’s stay in Ukraine or abroad, respectively, moved across the customs border of Ukraine in carry-on baggage, accompanied or unaccompanied baggage, international postal and express shipments and are not intended for entrepreneurial activity, alienation or transfer to third parties (clause 36 Part 1 of Art. 4 TC).
From this definition, one can notice a curious point: on the one hand, personal items can now be sent by international mail and courier services. On the other hand, it is not entirely clear how, by doing so, mailing is consistent with “compliance with the purpose of a person’s stay abroad.”
If earlier everything was more or less clear with personal belongings, I could go abroad (or from abroad) and carry personal belongings with me, then how would the law be practically implemented in the situation with personal belongings sent by mail (taking into account that the customs clearance of mailings takes place in a completely different place, not where I physically cross the border, and without my presence), I cannot even theoretically imagine.
Okay, let's leave legal collisions on the conscience of the legislator and get back to our personal belongings and customs duties.
Personal belongings are not subject to customs payments . This is indicated at once by the three norms of the new code:
Customs payments are not paid if, in accordance with this Code, the Tax Code of Ukraine, other laws of Ukraine, as well as international treaties, goods are not subject to customs payments (Section 1, Part 1, Art. 292 of the Customs Code of Ukraine).
Personal belongings that are moved (sent) by citizens across the customs border of Ukraine are subject to declaration by performing actions, orally, or, at the request of the owner or customs authority, in writing, are not subject to customs payments and are exempt from submitting documents issued by state bodies for customs control. and customs clearance of goods (Art. 369 of the Customs Code of Ukraine).
When imported (shipped) into the customs territory of Ukraine, citizens are exempted from customs payments for personal items as defined in Article 370 of this Code (clause 1 of part 10 of article 374 of the Customs Code of Ukraine)
The list of personal belongings is fixed in article 370 of the Labor Code of Ukraine. I will not rewrite it all, but I will note that there are still mobile phones (not more than two pieces in number), laptops (also not more than two pieces), and the number of musical instruments (to the joy of people asking about guitars) is also increased to two pieces.
Here I consider it appropriate to dwell on the fact that the rule is imperative, since the wording in it (quotation) "personal things are considered." They cannot be considered at the discretion of the customs officer, but they are already considered, as it is written in the law. I single out this point especially, as in the case of a dispute with a customs officer, it can be a weighty argument.
What is the conclusion?
As before, personal belongings are not subject to customs payments when transported across the border, regardless of their value . The list of items related to personal belongings is fixed in Article 370 of the LC of Ukraine.
There was a curious (but purely theoretical) opportunity to even send personal belongings by international mail and courier services, and they should also be exempted from customs duties. Unfortunately, its practical implementation is a big question.
Now, what is interesting, probably, to the majority of business readers is the direct purchase of goods on Ebay with their further mailing to the territory of Ukraine. Information about their customs clearance since 2010 is also outdated.
And here we have - “solid flash royals”.
First , if the notion of “appraised value” was used before and, as was rightly noted, the appraised value did not necessarily equal the real purchase price, now the notion of “invoice value” is used.
For the purposes of taxation of goods that are moved (sent) by citizens across the customs border of Ukraine, the invoice value of these goods is used, indicated in cash or sales receipts, labels, and other retail trade documents containing information about the value of such goods (part 1 of article 368 of the Labor Code Ukraine).
True, the fourth part of the same Article 368 still provides that if there is evidence that the declared invoice value of goods is unreliable, the customs authorities determine their value independently, based on the prices of identical or similar (similar) goods. But one can hope that the procedure for such an independent determination of value will be more likely an exception, since it still requires evidence of the unreliability of the stated price, and not just general considerations.
Secondly , if previously customs payments were not subject to goods worth less than 200 euros, then the new code raised this standard to 300 euros:
Goods (excluding excisable), the total invoice value of which does not exceed the equivalent of 300 euros, transferred (sent) to the customs territory of Ukraine to the address of one recipient in one dispatch from one sender in international mail, to the address of one recipient within one day in international express - departures, as well as in unaccompanied baggage, are subject to oral declaration on the basis of shipping documents and are not subject to customs payments (Part 6 of Art. 374 TC Ukraine us).
It is worth paying attention to the fact that there are no restrictions on the receipt of mailings per day, month, etc. not. The sum of 300 euros should not be exceeded "in one dispatch from one sender to one recipient", that's all. If you get five different packages from different people for 200 euros each - everything is in order.
For items received by courier services and in unaccompanied baggage, restrictions are stricter: no more than 300 euros per day per recipient in general.
I will also mention that if for international mail and international express shipments the cost of delivery is not taken into account when calculating the invoice cost (that is, if you have 285 euros of goods and 30 euros of delivery, everything is fine, we keep within), then for the goods transported unaccompanied baggage also takes into account the cost of their insurance and transportation (freight). This is expressly provided for by Part 2 of Art. 368 TC Ukraine.
Thirdly , good news (two at once!) For those who decided to buy something more expensive 300 euros. The procedure for customs clearance of such goods has also become significantly softer.
Previously, as you know, everything that costs more than 200 euros was subject to import duty at 20% of its full value, and what came out was charged at the top with 20% VAT, with the result that 44% of taxes and fees were added to the original price.
Good news everyone! The import duty rate has halved and now stands at 10%. But this is not all: now the duty and VAT are charged not on the full value of the goods, but only on that part of it, which exceeds 300 euros.
Goods (excluding excisable) that are moved (sent) in international postal or international express shipments, in unaccompanied baggage, the total invoice value of which exceeds the equivalent of 300 euros, but does not exceed the equivalent of 10,000 euros <...>, are subject to written declaration in the manner prescribed for citizens, and are subject to import duties at a rate of 10 percent and VAT at a rate established by the Tax Code of Ukraine. The tax base for such goods is a part of their total invoice value, which exceeds the equivalent of 300 euros (part 7 of article 368 of the Customs Code of Ukraine).
I note that these rules do not apply to goods worth more than 10,000 euros, as well as cultural property over 50 years old and antiques over 100 years old. For simplicity, we will not go into such subtleties here, and we will assume that if an individual habragitel orders something like that, then he already knows what he is doing. I think the upper threshold of 10,000 euros covers the bulk of orders with Ebay.
So, in the bottom line we have:
1. Increased from 200 to 300 euros the maximum value of goods not subject to taxes and fees.
2. The amount that will have to pay during the customs clearance of goods worth more than 300 euros, significantly decreased. First of all, due to the fact that taxes are now not taxed on the full value of the goods, but only on its size, which exceeds the limit of 300 euros. In addition, the import duty rate was reduced twice, from 20 to 10 percent (VAT remained the same).
3. Personal belongings transported across the border are not subject to customs payments, as before. Only the names of legal acts and the number of articles to which they should refer when defending their position have changed.
Thank you all for your attention and good luck when shopping abroad!
PS As follows from the preface, this is my first post here. Hope the community finds it useful. Any errors, misprints or inaccuracies (including when translating texts of Ukrainian legislation into Russian), please feel free to report in personal mail. Also I will be grateful for any comments and advice on the design of posts here.
Source: https://habr.com/ru/post/158909/
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