The laws about the reduction of excise taxes on cars, as well as the reinforcement of control over the movement and use of cars with foreign registration came into force.
Thus, Law № 2611-VIII established that the basic excise tax rates for a new car, depending on the type of fuel and engine size:
- for cars with a gasoline engine of 1000 cubic centimeter - 50 euros; from 3000 cubic centimeter - 100 euros;
- for diesel with an engine of 1500 сс - 75 euros; from 3500 сс - up to 150 euros.
In order to determine the excise rate for a particular car, coefficients will be applied to the base rate. The formula will be: “Rate = Base Rate × Engine coefficient × Engine Age”.
180 working days are given for clearance of non-cleared cars.
Meanwhile, the excise tax is reduced by 50% for cars that will be cleared during the first 90 days after the law enters into force. In the remaining 90 days of the grace period, the rates will become full, but the penalties for violating the terms of stay will not be imposed.
Law № 2612-VIII provides for fines for violating the conditions of temporary importation and transit of cars.
Also, the law spells out fines for violation of the period of stay of a non-cleared car in Ukraine - from $6 to $6,000 or confiscation of the car.
The laws take effect the day after the official publication.
On July 13, 2018, Verkhovna Rada supported a bill providing for increased responsibility for breaching the rules of car import to Ukraine. The document establishes a single term for sanctions for customs rules breach, - six months since the day of detection of the violation.
On October 22, the Supreme Court of Ukraine recognized the termless use of the cars with the EU license plates imported in the regime of transit as legal. Later the State Fiscal Service claimed that the use of the uncustomed cars is still a violation of the law.