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Peculiarities of customs clearance of humanitarian aid: legal aspects and practice

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Sakharuk Anatolii
Sakharuk Anatolii
Lawyer
Ukraine / Kyiv

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Publication date: 11.06.2024

Peculiarities of customs clearance of humanitarian aid: legal aspects and practice

 

Introduction

 

Humanitarian aid is essential to provide support and assistance to people in crisis situations, such as natural disasters, armed conflicts, or other emergencies. The process of customs clearance of humanitarian aid has its own peculiarities aimed at simplifying and speeding up the procedures. In this article, we will consider the legal aspects and practical aspects of customs clearance of humanitarian aid in Ukraine.

 

Legal regulation

 

Customs Code of Ukraine:

  • The Customs Code of Ukraine establishes general rules and procedures for customs control and clearance of goods, including humanitarian aid. The Code provides for preferential conditions for the import of humanitarian aid, including exemption from customs duties.

 

The Law of Ukraine "On Humanitarian Aid":

  • This law defines the legal framework for providing and receiving humanitarian aid, establishes the procedure for recognizing goods as humanitarian aid, and regulates tax exemption.

 

Resolutions of the Cabinet of Ministers of Ukraine:

  • Resolutions of the Cabinet of Ministers detail the procedures for customs clearance of humanitarian aid, including the procedure for submitting documents, requirements for declarations, and other aspects.

 

Customs clearance procedure

 

Recognition of cargo as humanitarian aid:

  • In order for a cargo to be recognized as humanitarian aid, an application must be submitted to the Ministry of Social Policy of Ukraine. The Ministry checks the documents and makes a decision on whether to recognize the cargo as humanitarian aid.
  • Once the cargo is recognized as humanitarian aid, a certificate is issued and attached to the customs declaration.

 

Customs clearance:

  • For the customs clearance of humanitarian aid, a customs declaration is submitted, to which documents confirming the recognition of the cargo as humanitarian aid, as well as other necessary documents (waybills, invoices, etc.) are attached.
  • The customs authorities check documents and inspect the cargo, after which they decide whether to allow the humanitarian aid to cross the border.

 

Favorable conditions:

  • Humanitarian aid is exempt from customs duties, VAT and excise tax. This greatly simplifies and speeds up the customs clearance process.

 

Practical aspects

 

Cooperation with the authorities:

  • Effective customs clearance of humanitarian aid requires close cooperation with the relevant authorities, such as the Ministry of Social Policy, the State Customs Service, and others. This allows us to quickly resolve issues that arise during clearance.

 

Technical training:

  • Organizations providing humanitarian assistance should be technically prepared for paperwork and interaction with customs authorities. This includes the training of relevant specialists and the use of modern information systems.

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Transparency and control:

  • It is important to ensure transparency in the customs clearance of humanitarian aid and control over the intended use of the goods received. This helps prevent abuse and corruption.

 

Conclusion.

Customs clearance of humanitarian aid has its own specifics aimed at simplifying and speeding up procedures. Legal regulation provides preferential conditions for the importation of humanitarian goods, which allows for quick assistance to those in need.

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