The “trash duty” at customs is abolished now: the procedure of customs clearance of goods imported in packaging is suspended since December 31, 2012
The State Customs Service of Ukraine in its Letter No. 11.1/1.2-12/540-ЕP dated January 18, 2013 has confirmed the absence of legal grounds for fulfillment of the Joint Order1 establishing the procedure of customs clearance of goods imported in packaging.
Namely, the Joint Order obliged the importers of goods in packaging to conclude an agreement with the State Company “Ukrekoresursy”. For rendering of services on organization of packaging’ utilization under such agreement the importers were obliged to make advance payments. Thus, customs clearance was conditioned by putting the personal seal “Import Allowed” by the state ecology inspector, which was stamped only after evidencing the payment for “services” of the SC “Urkekoresursy”.
In fact, now importers are not legally obliged to pay such “trash duty”.
Thus, the Joint Order was suspended since December 31, 2012 by the Decision of the State Business Service of Ukraine 2. Moreover, the Order of the Ministry of Justice of Ukraine No. 101/5 cancelled the state registration of the Joint Order which is the ground for its further abolition by the bodies which have adopted it (paras. 19-20 of the Regulation “On the State Registration of Normative Acts of Ministries and Other Executive Bodies”).
Therefore, at this moment the importers are not obliged to conclude an agreement with SC “Ukrekoresursy” and to pay for its services as far as the customs bodies do not have any legal grounds to demand the respective documents for the customs clearance.We also do not see the risks of additional assessment of the respective payments by customs bodies in future. Thus, the “trash duty” is not included in the system of mandatory taxes and duties. The tax and customs bodies are not authorized to control the payment of such “duty”. In fact, neither tax inspections nor customs bodies have the power to assess additional monetary obligations upon the tax audits or post audits of the importers with respect to “trash duty”. The SC “Ukrekoresursy” and the Ministry of Economy of Ukraine to which it is attributed have no powers to control the respective payments either, moreover to levy any duties. There is no any other normative document which would stipulate the obligation to pay “trash duty”.
The above commentary presents the general statement for information purposes only and as such may not be practically used in specific cases without professional advice.
1The Joint Order of the Ministry of Economy of Ukraine, the Ministry of the Environmental Protection of Ukraine and the State Customs Service No. 789/414/709 dated 30.07.2009 “On the Procedure of the Сustoms Сlearance of the Goods Imported in Packaging”.
2Decision No. 7 of 30.10.2012 “On the necessity of elimination of violations of the principles of the state regulatory policy by the Ministry of Economic Development and Trade, the Ministry of Ecology and Natural Resources of Ukraine and the State Customs Service of Ukraine in accordance with the requirements of the Law of Ukraine “On the Principles of the State Regulatory Policy in the Area of the Economic Activity” on abolition of the Joint Order of the Ministry of Economy of Ukraine, the Ministry of the Environmental Protection of Ukraine and the State Customs Service No. 789/414/709 dated 30.07.2009 “On the Procedure of the Сustoms Сlearance of the Goods Imported in Packaging”.