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Customs and tariff regulations, a number of measures, and set tariffs apply (import, export and special identity cards), collection of customs duties within certain preferential arrangements, control of the customs value of goods, and classify raw materials and the countries of their origin, to collection of customs to secure the full amount. The principles of customs and tariff regulations in Ukraine are in the laws of Ukraine spelled "On the uniform tariff," "On the Customs Tariff of Ukraine" and the Decree of the Cabinet of Ministers of Ukraine "On the unified customs tariff of Ukraine". These acts set: • the principles for the formation of the customs tariff; • Types of customs duties (ad valorem, specific or combined); • levels of tariff rates; • the procedure for collecting customs duties, • the list of goods and countries under the impact of national preference system. The Customs Tariff of Ukraine is the most important customs and tariff regulation instrument. On 1 July 2001, the new Customs Tariff of Ukraine in force. This document was based on the Ukrainian Commodity Classification for Foreign Economic Activity (hereinafter referred to as UCCFEA), which corresponds to the Harmonized Commodity Description and Coding System (HS) in 1996 and the EU's Combined Nomenclature (CN) were created. It covers more than 10,000 possible code rates and input at the level of 9 and 10 sites for possible national resource detailing needs. Currently, the simple average (nominal) of the Ukrainian customs tariff of 10.7% and 21.2% for privileged prices for complete sets. Nevertheless, these figures vary significantly for different parts of the Customs Tariff. During 2001-2003, the Law of Ukraine "On the Customs Code of Ukraine" was changed eight times. A total of 1220 prices of import duties have been changed for certain goods. So, meet progressively the obligations within the textile agreement between Ukraine and the EU, creating favorable conditions for promoting and strengthening the domestic textile and clothing in the European market, prices of import duties on textile and clothing items (commodity groups in positions 51-63) were each effectively reduced to the level in EU countries. The Law of Ukraine "On changes to a set of laws of Ukraine", on 15 May 2003, set ad valorem rates for floral products adopted. The laws of Ukraine No.2715-IV of 23 June 2005 and No.2775-IV of 7 July 2005, reduced tariff burden of almost 90% of all tariff lines. In addition, levels the specified acts of the privileged and full sets of the Customs Tariff. |
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