By KYIV. Oct 25 (Interfax-Ukraine) – A group of MPs have registered a bill in the Verkhovna Rada, which proposes to expand the list of grounds on which customs clearance for the export of oilseeds and grain crops may be refused.
The authors of bill No. 10169 on amendments to the Customs Code of Ukraine to improve the implementation of foreign economic transactions for the export of certain goods were a group of MPs, including the chairman of the parliamentary committee on finance, taxation and customs policy, Danylo Hetmantsev.
According to the explanatory note, this legislative initiative was introduced with the aim of minimizing common tax evasion schemes when taxpayers carry out operations to export certain agricultural products (grains and oilseeds) outside the customs territory of Ukraine.
The bill proposes to expand the list of grounds for refusing customs clearance to those exporters of oilseeds and grain crops where there is no registration of a tax invoice, the details of which are indicated in the customs declaration, in the Unified Register of Tax Invoices, and also if its registration date in the specified register is overdue by more than 30 days.
According to the new document, it is proposed to refuse customs clearance if the contract value of exported goods is lower than the minimum export prices determined by the central executive body that ensures the formation and implementation of state agricultural policy. This prohibition is also proposed to be extended to cases where the invoice value of goods in the customs declaration, calculated in hryvnia, exceeds the volume of supplies indicated in the corresponding tax invoice for each economic activity code.
In addition, export will be refused if there is a discrepancy between the code of goods, the quantity and tax number of the payer in the customs declaration, as well as if the number and date of the tax invoice are indicated in it, the details of which are indicated in another customs declaration.
