Mariia Zakharenko, Paralegal of Legal Alliance Company
Oleksandr Yanev, Associate of Legal Alliance Company
The Annex 4 to the Regulation of the Cabinet of Ministers of Ukraine № 1 "On approval of the list of goods, which exports and imports are licensed, and quotas for 2015", dated 14.01.2015, establishes the LIST of products containing ozone-depleting substances, exports and imports of which are subject to licensing in 2015 (with the exception of goods transported in containers with personal property) (hereinafter - the List).
In particular, this List includes such positions as:
§ Medicinal products (drugs) (except for goods included in headings 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic use in dosed form (including medicinal products in form of transdermal system) or packed for retail trade (code in UCGFEA 3004);
§ Cosmetics products or make-up products and skin care products, in exception of medicinal products, including sunscreen products or suntan products; products for manicure and pedicure (code in UCGFEA 3304);
§ Hair care products (code in UCGFEA 3305);
§ Oral hygiene products, including powders and pastes for dental prostheses; dental flosses, packed for retail trade (code in UCGFEA 3306);
§ Products used before shaving, for shaving or after shaving; body deodorants, products for bath preparations, depilatories and other perfumery and toiletries and cosmetic products, not included in other headings; flavored or non-fragrancing deodorants for rooms with or without disinfectants (code in UCGFEA 3307).
Nevertheless, it is noticed that licenses are issued under approvals of the Ministry of Environment and Natural Resources of the presence of ozone-depleting substances and the expediency of their import or export.
In the case of absence of ozone-depleting substances in products, which are mentioned in the List, customs clearance is carried out without a license.
However, it should be noted that according to the Letter of the Ministry of incomes and charges (State Fiscal Service of Ukraine), dated 18.02.2014 № 4257/7 / 99-99-24-01-10-17, "On the application of documents confirming of compliance with restrictions on the movement of certain goods across the customs border of Ukraine", the requirements of Note 1 to the above mentioned Annex 4, which concerned the necessity of giving a letter from the Ministry of Environment and Natural Resources of the presence of ozone-depleting substances and expediency of import or export during customs clearance of goods, are illegal.
The State Fiscal Service of Ukraine substantiates this position by the fact that Ukrainian legislation does not provide the submission of such letters from the Ministry of Ecology and Natural Resources of Ukraine to the authorities of the Ministry of incomes and charges, and therefrom it considers that demands of submission of permits by officials of the Ministry of incomes and charges are unreasonable if only such submission are not provided by Ukrainian legislation.
It should be taken into account that, in accordance with the requirements of the Montreal Protocol, the export and the import of goods (ODS) or products that can contain such substances, listed in Annexes 3 and 4, shall be made only to / from the member-states of the Montreal Protocol.
It was also noted that unused licenses by subjects of business activities in 2014, specified in the Regulation of the Cabinet of Ministers of Ukraine, dated 25.12.2013 N 950 "On approval of the list of goods, which exports and imports are licensed, and quotas for 2015", are valid until March 1, 2015, unless otherwise are required by current international treaties of Ukraine.
