IMPLEMENTATION LEVEL

National

AFFECTED FLOW

Inflow

ANNOUNCED AS TEMPORARY

No

NON-TRADE-RELATED RATIONALE

No

ELIGIBLE FIRMS

all

JUMBO

No

TARIFF PEAK

No
← back to the state act
Inception date: 01 Aug 2016 | Removal date: 30 Nov 2018
Still in force

Internal taxation of imports

On 31 May 2015, Verkhovna Rada (the unicameral parliament of Ukraine) approved law 3251, which reduces the excise duty of imported used (second-hand) cars.
 
The goods in questions are motor vehicles for transportation of persons as well as other motor vehicles designed for the transport of persons (except for those classified under heading 8702), but including station wagons and racing cars as follows:
 

  • 8703.21.90 -- miscellaneous vehicles, with spark-ignition internal combustion engine and cylinder capacity of 1,000 cm3 or less, excise duty: 0,102 Euro per cm3 of engine displacement

  • 8703.22.90 -- miscellaneous vehicles, with spark-ignition internal combustion engine and cylinder capacity of more than 1,000 cm3 to 1,500 cm3, excise duty: 0,063 Euro per cm3 of engine displacement

  • 8703.23.90.11 and 8703.23.90.13 -- miscellaneous vehicles, with spark-ignition internal combustion engine with spark ignition: of a cylinder capacity of over 1,500 cm3 to 2,200 cm3, excise duty: 0,267 EUR per cm3 of engine displacement

  • 8703.23.90.31 and 8703.23.90.33 -- miscellaneous vehicles, with spark-ignition internal combustion engine and cylinder capacity of more than 2,200 cm3 to 3.000cm3, excise duty: 0,276 Euro per cm3 of engine displacement

  • 8703.24.90 -- miscellaneous vehicles, with spark-ignition internal combustion engine and cylinder capacity of more than 3,000 cm3, excise duty: 2,209 Euro per cm3 of engine displacement

  • 8703.31.90 -- miscellaneous vehicles with internal combustion piston engines with self-ignition (diesel or semi-diesel) with cylinder capacity of 1,500 cm3 or less, excise duty: 0,103 Euro per cm3 of engine displacement

  • 8703.32.90 -- miscellaneous vehicles with internal combustion piston engines with self-ignition (diesel or semi-diesel) with cylinder capacity of over 1,500 cm3 to 2,500 cm3, excise duty: 0,327 Euro per cm3 of engine displacement

 

  • 8703.33.90 -- miscellaneous vehicles with internal combustion piston engines with self-ignition (diesel or semi-diesel) with cylinder capacity of over 2,500 cm3, excise duty: 2,209 Euro per cm3 of engine displacement.

 
The reduced excise tax underlaw 3251 does not apply with respect to:

  • vehicles, manufactured before 1 January 2010
  • vehicles, originating from Russia or imported from Russia.

 
Law 3251 enters into force on 1 August 2016 and will be valid until 31 December 2018.

AFFECTED COUNTRIES

MAP
TABLE
EXPORT

AFFECTED SECTORS AND PRODUCTS

491 Motor vehicles, trailers & semi-trailers; parts
8703 Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars.
870321 Of a cylinder capacity not exceeding 1,000 cc
870323 Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc
870333 Of a cylinder capacity exceeding 2,500 cc

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