Publication date: 11.06.2024
Legal regulation of temporary import and export of goods
Introduction
The temporary import and export of goods is an important component of international trade, which allows participants in foreign economic activity to use goods outside the country without final import or export. This is especially true for exhibitions, displays, repairs and other similar situations. In this article, we will consider the legal regulation of temporary import and export of goods in Ukraine, legislative innovations and practical aspects of application.
Legislative regulation
Customs Code of Ukraine:
- The Customs Code of Ukraine is the main legal act regulating the temporary import and export of goods. It defines the conditions and procedure for applying the respective customs regimes.
International agreements and conventions:
- Ukraine is a party to several international agreements that regulate the temporary import and export of goods, in particular:
- The Istanbul Convention on Temporary Importation: establishes general provisions for the temporary importation of goods into the territory of the contracting parties.
- The Kyoto Convention on the Simplification and Harmonization of Customs Procedures: provides standards for the simplification of customs procedures, including temporary importation.
Terms and conditions
Temporary importation:
- Objective: Use of goods on the territory of Ukraine with subsequent export without selling or transferring them into ownership.
- Terms: The period of temporary importation is determined by the customs authorities, but may not exceed three years with the possibility of extension in exceptional cases.
- Conditions: The goods must remain in the same condition as when imported, except for normal wear and tear or changes due to their use.
Temporary export:
- Purpose: Use of goods outside of Ukraine with subsequent return without selling or transferring them into ownership.
- Terms: The period of temporary export is determined by the customs authorities, but may not exceed three years with the possibility of extension in exceptional cases.
- Conditions: The goods must remain in the same condition as when they were exported, except for normal wear and tear or changes related to their use.
Temporary import and export procedure
Filing a customs declaration:
- For the temporary import or export of goods, a customs declaration must be filed, which specifies the purpose, terms and conditions of the temporary use of the goods.
Providing guarantees:
- The customs authorities may require financial guarantees or other security to cover possible customs payments in case of failure to comply with the conditions of temporary import or export.
Customs control:
- Goods temporarily imported or exported are subject to customs control to ensure compliance with the declared conditions and terms.
Return of goods:
- After the expiration of the temporary import or export period, the goods must be returned to the country of origin or exported from the territory of Ukraine in accordance with the specified conditions.
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Practical aspects and common problems
- Compliance with deadlines:
- Failure to comply with the terms of temporary import or export may result in the accrual of customs duties and fines. It is important to monitor the deadlines in a timely manner and apply to the customs authorities for their extension if necessary.
