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Obligation and liability for providing information on imported goods
Obligation and liability for providing information on imported goods
We hereby inform you that, in accordance with Article 16.1.11-11 of the Tax Code, except for taxpayers engaged in the oil and gas sector, those belonging to the public sector, and taxpayers using the “Green Corridor” release system, other taxpayers are obliged to submit to the tax authority with which they are registered, in the form approved by the relevant executive authority, the following information on imported goods before their release from customs control (or within 1 business day from the time of release from customs control in the case of goods transported by air).
In the information submitted, taxpayers must indicate the place where the goods, used on the basis of ownership, lease, or other property rights and (or) registered as an economic entity (facility) with the tax authorities, will be stored (unloaded). If the goods are placed under responsible storage or kept in the facilities of other persons, the agreement concluded between the parties and the storage location of the goods must be provided. If the goods are imported on the basis of an order, information about the customer must be indicated (for a taxpayer-customer – the TIN, for an individual – full name and FIN), as well as the value of the order for each customer.
If the taxpayer has one economic entity (facility) registered with the tax authority, the information form provided for in this article is not submitted to the tax authority. In this case, the imported goods are deemed to have been unloaded at that economic entity (facility).
We further inform you that, according to Article 57.5 of the Tax Code, for failure to submit or for submission of falsified information as required under Article 16.1.11-11 of this Code regarding imported goods, a financial sanction shall be applied in the amount of 2% of the invoice value (or the falsified part thereof) of the imported goods in respect of micro-entrepreneurship entities, and 5% in respect of other persons.
We hereby inform you that, in accordance with Article 16.1.11-11 of the Tax Code, except for taxpayers engaged in the oil and gas sector, those belonging to the public sector, and taxpayers using the “Green Corridor” release system, other taxpayers are obliged to submit to the tax authority with which they are registered, in the form approved by the relevant executive authority, the following information on imported goods before their release from customs control (or within 1 business day from the time of release from customs control in the case of goods transported by air).
In the information submitted, taxpayers must indicate the place where the goods, used on the basis of ownership, lease, or other property rights and (or) registered as an economic entity (facility) with the tax authorities, will be stored (unloaded). If the goods are placed under responsible storage or kept in the facilities of other persons, the agreement concluded between the parties and the storage location of the goods must be provided. If the goods are imported on the basis of an order, information about the customer must be indicated (for a taxpayer-customer – the TIN, for an individual – full name and FIN), as well as the value of the order for each customer.
If the taxpayer has one economic entity (facility) registered with the tax authority, the information form provided for in this article is not submitted to the tax authority. In this case, the imported goods are deemed to have been unloaded at that economic entity (facility).
We further inform you that, according to Article 57.5 of the Tax Code, for failure to submit or for submission of falsified information as required under Article 16.1.11-11 of this Code regarding imported goods, a financial sanction shall be applied in the amount of 2% of the invoice value (or the falsified part thereof) of the imported goods in respect of micro-entrepreneurship entities, and 5% in respect of other persons.