The Customs Code of Ukraine (hereinafter referred to as the CCU) provides for the possibility not to include in the customs value of goods transport costs after importation (Article 11, item 58). Such an opportunity is provided to the importer under the following conditions:


- allocation from the cost of transport costs after importation;
- - documentary confirmation of transportation costs after importation;
- transportation costs after importation must be calculated.


There are no other conditions on this issue at the level of the laws of Ukraine.


The right to exclude transportation costs after importation is also provided for by the provisions of the Agreement on the Application of Art. VII GATT. Namely, according to pp. b) Paragraph 3 Notes to Article 1 of the Agreement: "The customs value does not cover the following costs or expenses, provided that they differ in prices actually paid or payable for imported goods: … b) transport costs after importation."».


In practice, documentary confirmation about the distribution of transportation costs before and after importation can be made on the basis of:


- the carrier's letter;
- the letter of the importer;
- statements from the accounting documentation;
- extracts from electronic registries of accounting;
- costing transportation costs
- and so on.


However, according to the procedure for filling in the 25th declaration of the customs value "Costs of transportation after importation into the customs territory" (Order of the Ministry of Finance dated 24.05.2012 №599), an additional requirement is stipulated for the documentary confirmation of transportation costs after importation, namely:


«"Expenses [for transportation after importation] are indicated in the case if in the invoice specifies the specified costs".».


That is, the by-law indicates the possibility of excluding such expenses from the value of the customs value only on condition of confirmation by the settlement document - the invoice. The specified requirement of the by-law is not absolute, but a documentary confirmation can be made on the basis of other documents. Such a statement has the following foundation.


І


At the level of the Law of Ukraine (Customs Code of Ukraine), the condition for the exclusion of transportation costs after importation is their "documentary confirmation". That is, the provisions of the Law of Ukraine do not limit the options of such "documentary confirmation".».

 

ІІ


Subparagraph 6 of clause 2 of Art. 53 of the Customs Code of Ukraine stipulates: "The documents confirming the customs value of goods are: ... 6) transport (transport) documents, ... as well as documents containing information about the cost of transportation of the goods being valued."».


That is, the Customs Code of Ukraine does not establish an exclusive list of documents, which can be confirmed by transportation costs.
Such position is also confirmed by DFS materials, which are available on the official website: http://sfs.gov.ua/garyacha-liniya/136670.html. Namely, the explanation states:


«"An exhaustive list of documents , containing information on the cost of transportation of estimated goods, requirements for their registration and the information to be indicated therein, which can be submitted during customs clearance of the assessed goods, is not established by the legislation of Ukraine on state and customs affairs » is not established».

 

 

ІІІ


The Tax Code of Ukraine (hereinafter - TCU) also does not limit the variants of documentary confirmation of transportation costs.


According to clause 44.1 of the TCU:


«"For tax purposes, taxpayers are required to keep records of income, expenses and other indicators related to the definition of objects of taxation and / or tax liabilities, based on primary documents, accounting registers, financial statements, other documents, related to the calculation and payment of taxes and fees. "».

 

IV


USA


According to paragraph 152.103 of chapter 19 of the Federal Codebook, transportation costs are excluded after import from the value of customs value (https://www.law.cornell.edu/cfr/text/19/152.103).


The explanation, which is published on the official website of the US-Border Protection Service, indicates the possibility of documenting the transportation costs based on a consolidated calculation (spreadsheet).


EU


Article 138 of the Implementing Provisions on the implementation of the new EU Customs Code (EU Regulation 2015/2447 of 24 November 2015) provides for the exclusion of transport costs after importation in proportion to the general route of movement of goods.


The EU Compendium on Customs Valuation (2008) provides for confirmation of the distribution of transport costs before and after the border on the basis of the information on the consignment note.

 

Conclusion


The current legislation at the level of PKU and MCU does not limit the documentary confirmation of transportation costs by these or other documents. A similar position is taken by DFS, covering this issue on its official website.


The order of filling the graph of the customs value declaration limits the right established at the level of the law to confirm its transportation costs by any document (if it has the features of the document).


The practice of distributing transportation costs in the EU and the US suggests the possibility of confirming such a distribution not only by settlement documents.


Therefore, the provision of other documents to confirm their transportation costs is permissible, and the requirement of the customs to confirm them only the invoice restricts the rights of taxpayers.

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