Publication date: 11.06.2024
Customs regimes: legal aspects and peculiarities of application
Introduction
Customs regimes are an integral part of the customs regulation in Ukraine, as they determine the procedure for the movement of goods across the customs border and their customs clearance. Each customs regime has its own peculiarities and legal aspects, which are important to know for the efficient conduct of foreign economic activity. In this article, we will review the main customs regimes, their legal regulation and specifics of application.
The main customs regimes
Import (release for free circulation)
Import is a customs regime under which goods are imported into the customs territory of Ukraine for free circulation without limitation of the period of their stay. Main requirements and features:
Payment of customs duties:
- Customs duties, VAT and excise taxes (if any) must be paid before or during customs clearance.
Customs clearance:
- You must submit a customs declaration with a full package of documents, including invoices, contracts, transportation documents, etc.
Export (final export)
Export is a customs regime under which goods are exported outside the customs territory of Ukraine for the purpose of their permanent stay abroad. Main aspects:
VAT refunds:
- Exporters are entitled to a refund of VAT paid in Ukraine, subject to the submission of relevant documents.
Simplified procedures:
- Certain types of goods are subject to simplified customs clearance procedures.
Temporary importation
Temporary importation is a regime under which goods are imported into the customs territory of Ukraine for a certain period of time with the condition of re-exportation;
Basic requirements:
Guarantees or security:
- Financial guarantees or collateral covering customs payments are required in case the goods are not exported within the prescribed period.
Time limit:
- The maximum period of temporary importation is set by the customs authorities, usually up to one year.
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Transit
Transit is a regime under which goods are moved through the customs territory of Ukraine without being used in this country. Main features:
Simplified procedures:
- Goods in transit are usually not subject to customs duties, but require security and delivery to their final destination.
Control and support:
- Customs authorities control transit transportation, including the possibility of escorting goods.
Customs warehouse
A customs warehouse is a regime under which goods are stored under customs control without payment of customs duties until they are released into free circulation or another customs regime. Main aspects:
Storage under control:
- The goods are stored in specially equipped customs warehouses under the control of the customs authorities.
Indefinite storage:
- Goods can be stored in a customs warehouse without any time limit, but subject to the conditions set by law.
