The Customs Code of Ukraine

Date of entry into force:
June 1, 2012

Chapter I, “General Provisions” of the Customs Code of Ukraine (hereinafter referred to as “Code”) provides, among others, definitions of the main terms and concepts, state policy in the sphere of the state customs affairs, principles of customs proceedings, specifics for entry into force of laws and other normative legal acts in the issues of customs proceedings, and the specifics for their application.

According to Article 9 of the Code, the territory of Ukraine occupied by land, the territorial sea, inland waters and air space, as well as the territories of free customs areas, artificial islands, and rigs and structures created in the excusive (marine) economic zone of Ukraine which lie in the exclusive jurisdiction of Ukraine, constitute the customs territory of Ukraine.

The boundaries of the customs territory of Ukraine are the customs border of Ukraine. The customs border of Ukraine coincides with the state border of Ukraine, except for borders of artificial islands, rigs and structures created in the exclusive (marine) economic zone of Ukraine which lie in the exclusive jurisdiction of Ukraine. The boundaries of the above islands, rigs and structures are the customs border of Ukraine (Article 10 of the Code).

Chapter I of the Code also determines:
  • the legal status of an authorized economic operator (Section 2);
  • the procedure and terms for informing, consulting and issuing preliminary decisions in the issues of customs affairs (Section 3);
  • the procedure for contesting the decisions, acts or inaction of bodies of incomes and fees, their officials and other employees, and the liability for them (Section 4);
  • the terms and procedure for using informational technologies and resources in state customs affairs (Section 5).

Chapter II of the Code establishes the rules for determining the country of origin of goods.

The procedure and methods for determining the customs value are envisaged by Chapter III of the Code.

Chapter IV of the Code is dedicated to the Ukrainian Classification of Commodities for Foreign Economic Activity (hereinafter referred to as UCC FEA). Namely, the Code determines its structure, and the procedure and terms for using and maintaining it.

Article 70 of the Code implements the following customs regimes:
  • import (release for free circulation);
  • re-import;
  • export (final);
  • re-export;
  • transit;
  • temporary import;
  • temporary export;
  • customs warehouse;
  • free customs zone;
  • duty-free trade;
  • processing in the customs territory;
  • processing outside of the customs territory;
  • destruction;
  • abandonment to the state.
Subsequently, Chapter V of the Code determines the main principles of each of the above customs regimes.

The procedure for movement and passage of goods across the customs border of Ukraine, and for the customs formalities required for such movement, is determined in Chapter VI of the Code.

The terms and principles for storing goods and commercial vehicles in warehouses of customs bodies, and for management of such goods, are determined in Chapter VII of the Code.

Chapter VIII of the Code regulates the legal principles and terms for customs clearance.

Chapter IX of the Code determines the terms and procedure for imposition of customs payments, and the form and terms for ensuring their payment. According to Article 279 of the Code, the taxable base for customs duties on goods moved across the customs border of Ukraine are:
  • for goods for which the law establishes ad valorem customs duty rates – the customs value of such goods;
  • for goods for which the law establishes specific customs duty rates – the number of such goods, in units determined by law.

According to Article 280 of the Code, the following types of customs duties are used in Ukraine:
  • ad valorem rate – in percents of the taxable base;
  • specific rate – in monetary terms per unit of the taxable base;
  • combined rate, which consists of the ad valorem and the specific duty rates.

Customs duty rates, except for seasonal special duties, are established exclusively by laws of Ukraine in the issues of taxation. Import duties for goods subject to customs clearance according to the procedure established for companies are accrued according to rates established by the Customs Tariff of Ukraine. Import duty is differentiated for goods originating from states that are part of the same customs union as Ukraine or create free trade areas together with Ukraine. If any special preferential customs regime is established according to international agreements ratified by the Verkhovna Rada of Ukraine, preferential import duties established by the Customs Tariff of Ukraine are used. Goods originating from Ukraine, member states of the World Trade Organization, or states with which Ukraine concluded bilateral or regional agreements on most favored nation treatment, are subject to reduced import duty rates established by the Customs Tariff of Ukraine, unless otherwise provided for by law. Other goods are subject to full import duty rates established by the Customs Tariff of Ukraine.

According to Article 282 of the Code, the following are exempt from customs duty during import to or export from the customs territory of Ukraine:
  • commercial vehicles carrying out scheduled international transport of goods and/or passengers, as well as their material and technical supplies, fuel, provisions and other items that are required for their normal operation during the trip and in intermediary stopping points, or that were purchased abroad to eliminate the consequences of an accident (breakdown) suffered by such vehicles;
  • material and technical supplies, equipment, fuel, raw materials for industrial processing, provisions and other items exported from the customs territory of Ukraine to provide for industrial activity of Ukrainian vessels, and vessels hired (chartered) by Ukrainian enterprises and organizations, that are involved in deep sea fishing, and the products of their trade imported to the customs territory of Ukraine;
  • Ukrainian currency, foreign currency, securities and banking metals;
  • goods transferred into state ownership in cases provided for by the Code and other laws of Ukraine;
  • goods imported to Ukraine or exported from Ukraine for official and personal use by persons that enjoy the right of importing such goods to Ukraine or exporting them from Ukraine, according to international agreements ratified by the Verkhovna Rada of Ukraine, and to laws of Ukraine;
  • goods imported to Ukraine in the scope of international technical assistance according to international agreements ratified by the Verkhovna Rada of Ukraine;
  • goods originating from another territory, for which customs duties were paid during their original import to the territory of Ukraine, which were exported from the customs territory of Ukraine temporarily, including for repairs, and are being brought back to the customs territory of Ukraine;
  • goods originating from the customs territory of Ukraine, for which customs duties were paid during their original export from such territory, which were temporarily imported to that territory and are being taken out again;
  • documents and publications sent in the scope of international exchange to educational, research or cultural institutions, including libraries;
  • for the period of works on preparing for decommissioning and decommissioning the power units of the Chernobyl NPP and converting the Shelter object into an environmentally safe system – goods (raw materials, supplies, gear and equipment) imported to Ukraine in the scope of international technical aid provided free of charge and irrevocably, for further operation, preparing for decommissioning and decommissioning the power units of the Chernobyl NPP and converting the Shelter object into an environmentally safe system, and ensuring social security of the Chernobyl NPP staff;
  • goods, including products, equipment, gear, vehicles and other property, intended for fulfilling a production sharing agreement; and products extracted in the exclusive (marine) economic zone of Ukraine, which are imported to Ukraine during fulfillment of a production sharing agreement; as well as goods (except for property and valuables, the value of which was reimbursed to the investor with compensatory products, and ownership of which was assumed by the state) and products exported by an investor from Ukraine according to the Law of Ukraine “On Production Sharing Agreements” and a production sharing agreement;
  • archive documents acquired to be included in the National Archive Fund;
  • pharmaceutical products and compounds used to manufacture it that are not produced in Ukraine and classified as UCC FEA product groups 28, 29, 30, the list of which is approved by the Cabinet of Ministers of Ukraine;
  • equipment utilizing renewable energy sources; energy-saving equipment and materials; instruments for measuring, monitoring and managing fuel and energy resource consumption; equipment and materials for producing alternative fuel or generating energy from renewable sources; provided that these goods are used by the taxpayer for their own production, and if identical goods with equivalent qualitative characteristics are not produced in Ukraine;
  • gear, equipment, property and materials imported to the customs territory of Ukraine and exported from it, that are intended for personal use by Ukrainian intelligence bodies;
  • materials, equipment and supplies used to manufacture: 1) equipment utilizing renewable energy sources; 2) materials, raw materials, equipment and supplies to be used in production of alternative fuels or generating energy from renewable sources; 3) energy-saving equipment, materials and items, the use of which provides for economy and rational use of fuel and energy resources; 4) instruments for measuring, monitoring and managing fuel and energy resource consumption; 4) materials, raw materials and equipments to be used in nanotechnological productions or utilize nanotechnologies;
  • specialized equipment and vehicles, including self-propelled agricultural machines that utilize biofuel and are classified under UCC FEA codes determined by Article 7 of the Law of Ukraine “On Alternative Fuels”, if such goods are not manufactured in Ukraine;
  • blank TIR and ATA carnets transported between a national guaranteeing association and its correspondent foreign guaranteeing associations, or international organizations;
  • starting from January 1, 2013, goods and/or items paid at the expense of grants (subgrants) provided under programs of the Global Foundation to Fight AIDS, Tuberculosis and Malaria in Ukraine, which are being carried out according to law.

Securities for ensuring the fulfillment of obligations before customs bodies are determined by Chapter X of the Code. Namely, it is envisaged that securities for customs payment are:
  • financial guarantees;
  • guarantees on the conditions of the Customs Convention on the International Transport of Goods under Cover of TIR Carnets (TIR Convention), 1975;
  • guarantees on the conditions of the Customs Convention on the ATA Carnet for the Temporary Admission of Goods (Istanbul, 1990).

Chapter XI of the Code establishes the legal principles and terms for customs control.

Chapters XII and XIII of the Code determine the specifics for passage and taxation of goods moved (sent) across the customs border of Ukraine by citizens, representative offices of foreign states, international organizations and dignitaries, as well as diplomatic representative offices of Ukraine abroad.

Chapter XIV of the Code provides for guarantees and measures facilitating protection of intellectual property rights during movement of goods across the customs border of Ukraine.

Chapter XV of the Code regulates the procedure and terms for control carried out by customs bodies over specific types of activities of companies. According to Article 404 of the Code, activities controlled by customs bodies include:
  • customs brokerage;
  • opening and operating duty free stores;
  • opening and operating customs warehouses;
  • opening and operating commercial or service type free customs areas;
  • opening and operating temporary storage warehouses;
  • opening and operating customs cargo complexes.

The objective, system and procedure for keeping customs statistics are determined in Chapter XVI of the Code.

Measures to prevent and counteract contraband are carried out on the terms and according to the procedure established by Chapter XVII of the Code.

Liability for violating customs regulations is imposed according to Chapter XVIII of the Code.

The procedure for proceedings in cases on violation of customs regulations is determined in Chapter XIX of the Code.

The legal status of the bodies of incomes and fees is established by Chapter XX of the Code. The bodies of incomes and fees is charged with direct exercising of the state customs affairs (Article 543 of the Code). According to Article 544 of the Code, the purpose of the bodies of incomes and fees is creating favorable conditions for development of foreign economic activity, ensuring public safety, and protecting the customs interests of Ukraine. While implementing the customs affairs, the bodies of incomes and fees carries out, including the following main tasks:
  • ensuring correct application and strict observation, and preventing violation of the requirements of the legislation of Ukraine in the issues of state customs affairs;
  • ensuring fulfillment of obligations envisaged by international agreements of Ukraine in the issues of state customs affair concluded according to law;
  • creating favorable conditions for simplifying trade, facilitating transit, and increasing the flow of goods and passengers across the state border of Ukraine;
  • carrying out customs control and customs formalities in regards of goods and commercial vehicles moving across the customs border of Ukraine, including on the basis of electronic documents (electronic declaring), using technical means of control, etc.;
  • analyzing and managing risks in order to determine the forms and volumes of customs control;
  • ensuring imposition of customs payment, controlling their correct calculation, their timely and full payment, and applying measures for their enforced collection within the authority determined by the Code, the Tax Code of Ukraine, and other legislative acts of Ukraine;
  • applying statutory measures of customs tariff and non-tariff regulation for foreign economic activity, controlling adherence of all foreign economic entities and citizens to the prohibitions and limitations regarding moving certain types of goods across the customs border of Ukraine; applying measures to prevent movement of goods that prohibited and/or subject to limitation for movement across the customs border of Ukraine, and goods that do not satisfy quality and safety requirements;
  • controlling adherence to rules for moving currency valuables across the customs border of Ukraine;
  • facilitating protecting of intellectual property rights, using measures to prevent movement of goods across the customs border of Ukraine that violate intellectual property rights protected by law;
  • preventing and counteracting contraband, combating violation of customs regulations on the entire territory of Ukraine;
  • within the scope of authority determined by the Code, exercising control over the activity of companies that provide services in declaring goods, transporting and storing goods moved across the customs border of Ukraine, or goods under customs control, or carry out other operations with such goods;
  • keeping the Ukrainian Classification of Commodities for Foreign Economic Activity;
  • keeping customs statistics and exchanging customs statistics with customs bodies of other countries;
  • verifying certificates of origin of goods from Ukraine, and issuing certificates of origin in cases in cases established by the current international agreements;
  • exchanging documents and data (including electronic) with other state bodies of Ukraine, customs, law enforcement  and other authorities of foreign states;
  • implementing, development and providing technical support for informational, telecommunication, and information-telecommunication systems and technologies in the state customs affairs; automatic customs procedures, providing digital signature services to enterprises;
  • international cooperation in the sphere of state customs affairs, involving external resources to provide for the work of the bodies of incomes and fees;
  • cynological support for the work of the bodies of incomes and fees;
  • managing the customs infrastructure of the bodies of incomes and fees, improving the customs border.

The final provisions of the Code envisage that on the day it takes effect, the following acts become ineffective:
  • the Customs Code of Ukraine of July 11, 2002;
  • the Law of Ukraine “On the Procedure for Importing (Sending) into Ukraine, Customs Clearance and Taxation of Personal Belongings, Goods and Vehicles Imported (Sent) to the Customs Territory of Ukraine by Citizens”;
  • the Law of Ukraine “On Amendments to Certain Legislative Acts of Ukraine”;
  • part 2, Article 31 of the Law of Ukraine “On Road Traffic”;
  • paragraph 2, Chapter II, “Final Provisions” of the Law of Ukraine “On Amendments to Certain Laws of Ukraine on Financing the Public Road System”;
  • the Law of Ukraine “On the Single Customs Tariff”;
  • the Resolution of the Verkhovna Rada of Ukraine “On Implementing the Law of Ukraine “On the Single Customs Tariff”’
  • Article 2 of the Law of Ukraine “On Measures of State Support for the Ship-Building Industry in Ukraine”;
  • the Law of Ukraine “On Amendments to Certain Legislative Acts of Ukraine in the Issues of Customs Affairs”;
  • the Law of Ukraine “On Amendments to Certain Legislative Acts of Ukraine in the Issues of Taxation”;
  • paragraph 3, Article 3, “Final Provisions” of the Law of Ukraine “On Recognizing the Armored Tank Industry as One of the Priority Industries of Ukraine and Measures to Provide it with State Support”;
  • the Law of Ukraine “On Amendments to Certain Legislative Acts of Ukraine in the Issues of Taxation”;
  • paragraph 3, Article 4, “Final Provisions” of the Law of Ukraine “On Development of the Aircraft Industry”;
  • the Law of Ukraine “On Amendments to Certain Legislative Acts of Ukraine in the Issues of Taxation”;
  • paragraph 2, Chapter II, “Final Provisions” of the Law of Ukraine “On Amendments to the Law of Ukraine “On the Special Regime for Investment and Innovative Activity of Technological Parks “Semiconductor Technologies and Materials, Optoelectronics and Sensor Equipment”, “Electric Welding Institute named after Y.O. Paton”, “Mono Crystal Institute”, “Vuglemash”;
  • paragraph 3, Article 2, “Final Provisions” of the Law of Ukraine “On Providing for Implementation of Investment Projects in Turkmenistan”;
  • the Law of Ukraine “On Amendments to Certain Legislative Acts of Ukraine in the Issues of Taxation”;
  • paragraph 3, Chapter II, “Final Provisions” of the Law of Ukraine “On State Support of Book Publishing in Ukraine”;
  • the Law of Ukraine “On Amendments to Certain Legislative Acts of Ukraine in the Issues of Taxation”;
  • the Law of Ukraine “On Amendments to Certain Legislative Acts of Ukraine”;
  • paragraph 4, Chapter III, “Final Provisions” of the Law of Ukraine “On Amendments to the Law of Ukraine “On the Special Regime for Investment and Innovative Activity of Technological Parks” and Other Laws of Ukraine”;
  • the Law of Ukraine “On Amendments to Certain Legislative Acts of Ukraine in the Issues of Space Activities”;
  • the Law of Ukraine “On Amendments to Certain Legislative Acts of Ukraine in the Issues of Taxation of International Passenger, Luggage and Cargo Transportation, International Shipping, International Leasing and International Repair of Goods”;
  • the Decree of the Cabinet of Ministers of Ukraine “On the Single Customs Tariff of Ukraine”;
  • the Decree of the Cabinet of Ministers of Ukraine “On Liberalization of Foreign Economic Activity”;
  • the Law of Ukraine “On Amendments to Decrees of the Cabinet of Ministers of Ukraine in the Issues of Customs Regulations”;
  • paragraph 2, Article 5, “Final Provisions” of the Law of Ukraine “On Supporting Olympic, Paralympic and the Sports of Records in Ukraine”;
  • the Law of Ukraine “On Operations with Customer-Supplied Raw Materials in Foreign Economic Relations”;
  • paragraph 2, Chapter II, “Final Provisions” of the Law of Ukraine “On Amendments to Certain Laws of Ukraine on Supporting the Agroindustrial Complex in the Conditions of the Global Financial Recession”;
  • the Law of Ukraine “On Amendments to Certain Laws of Ukraine for the Purposes of Improving the Payment Balance of Ukraine in Relation to the Global Financial Recession”.
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