Law of Ukraine

On Unified Customs Tariff

Date of Entry into Force:
March 1, 1992

This Law determines the order of development and application of the Unified Customs Tariff of Ukraine with the aim to impose duty on products and other items when they are imported into the customs territory of Ukraine and exported out of the country.

The Unified Customs Tariff of Ukraine is a systematized code of duty rates, which is approved by the Verkhovna Rada on submission of the Cabinet of Ministers of Ukraine.

According to the Law, the Unified Customs Tariff, changes and additions thereto shall be officially published in public mass media not later than 45 days before they enter into force.

In order to develop proposals on duty/tariff regulation issues, and taking into account interests of subjects of foreign economic activity and the state in general, the Duty-Tariff Council is functioning at the Cabinet of Ministers of Ukraine. The State Customs Service of Ukraine performs functions of the executive body of the Duty-Tariff Council.

According to the Law, the following types of duties are practiced in Ukraine:
  • ad valorem, charged as percentage of customs value of leviable products and other items;
  • specific, charged in established monetary size per unit of leviable products and other items;
  • combined, which is a combination of the above two types of duties.

Establishment of privileges and change of duty rates, including items of private use, is carried out by the Verkhovna Rada on submission of the Cabinet of Ministers of Ukraine.

In order to protect economic interests of Ukraine, Ukrainian producers, as well as in cases, stipulated by the Ukrainian legislation, according to the Law the following special types of duties may be imposed in addition to the already mentioned:
  • special duty;
  • antidumping duty;
  • countervailing duty.

Special types of duties are imposed on the grounds of decisions made according to the laws of Ukraine On Protection of the National Producer against Dumped Imports, On Protection of the National Producer against Subsidized Imports, On Application of Special Measures against Imports to Ukraine.

The Law also determines the order of duty charge and payment. Chapter III of the Law stipulates tariff benefits, preferences and exemption from duties.
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