According to Article 29 of the Law of Ukraine “On the foreign economic activity” the Cabinet of Ministers of Ukraine adopted the Resolution as of July 17, 2019 No. 624 “Issue on the application of a special duty regarding certain goods originating from the Russian Federation imported to the custom territory of Ukraine” (in the edition of Resolution of the Cabinet of Ministers of Ukraine as of July 24, 2019 No. 678) which stipulates special rates duties regarding certain goods originating from the Russian Federation imported to the custom territory of Ukraine starting from August 1, 2019, in particular:
-for the heavy distillates (gas oils), classified by codes 2710 19 43 00 - 2710 19 48 00 according to Ukrainian classification of goods of the foreign economic activity, imported to the custom territory of Ukraine by the pipeline transport and placed in the custom regime of import:
3,75 % starting from August 1, 2019;
4,25 % starting from October 1, 2019;
-for the liquefied gases classified under code 2711 12 11 00, 2711 12 19 00, 2711 12 94 00, 2711 13 10 00, 2711 13 91 00, 2711 13 97 00, 2711 12 97 00 and the hydrocarbons under code 2901 10 00 10 according to Ukrainian classification of goods of the foreign economic activity originated from the Russian Federation imported to the customs territory of Ukraine in the custom regime of import:
1,75% starting from August 1, 2019;
3% starting from October 1, 2019.
Also the Resolution stipulates that if it is impossible to establish the country of origin of the goods that are subject to the special duty reliably, such goods are released for free turnover across the custom territory of Ukraine by the condition of payment of the special duty by the above specified duty rates.
In order to conduct the customs clearance of the above specified goods, the code of receipt “030” must be indicated in graph 47 of the customs declaration - a special duty on goods originating from the Russian Federation.
