Customs Regulations For the last few years, customs regulation in Ukraine has considerably approached international practice and norms. On January 1, 2004, Ukraine approved a Customs code that introduced progressive changes to practice of customs regulation.
Every legal entity that carries out export-import operations is obliged to register in a customs office by place of location. Goods that cross the customs frontier of Ukraine should be declared in customs office by importer or licensed customs commercial agent on behalf of the importer.
Import/export of goods to/from the customs territory of Ukraine stipulates:
- submitting of documents that authorize grounds and terms of import/export of goods;
- payment of taxes and duties that are imposed on import/export of goods to/from the customs territory of Ukraine;
- adherence to requirements stipulated by law.
Import
Import is a customs regime, according to which goods are imported to customs territory of Ukraine for free circulation without limitation of the term of their presence on this territory and can be used without any customs limitations.
Imported goods should comply with national standards. To fulfil this aim, obligatory certification was introduced in 1993.
Certification is carried out by a specialized institution (UkrSEPRO) by issuing Ukrainian certificate of compliance.
Import of equipment in form of foreign investment:
- Equipment and other property that is imported to Ukraine as contribution of foreign investor to charter fund of company with foreign investments is exempted from duties.
Customs authorities let in such property on the territory of Ukraine on the grounds of a bill issued by company on the sum of duty with delay in payment for not more than 30 calendar days from the day of preparation of import goods customs declaration.
The bill is retired and import duty is not collected, if in the period for which delay in payment is given the mentioned property is accounted to the balance of company, and tax inspection by location of company made a note about this on the copy of the bill.
- Equipment that is imported to customs territory of Ukraine in form of foreign investment is subject to added value taxation (20%).
Export
Export is a customs regime, according to which goods are exported beyond the border of customs territory of Ukraine for free circulation without obligation to return them to this territory and without defining conditions of their usage out of customs territory of Ukraine.
Ukraine has no export duties except on natural gas, scrap metal, livestock, raw hides and certain oil seeds. Exported goods and ancillary services are zero rated for VAT purposes. |
