Procedures on customs control and clearance of goods transported across the custom border of Ukraine are unified and regulated by the following basic legal acts:
The Customs Code of Ukraine dated March 13, 2012 № 4495-UI with amendments (hereinafter referred to as the Code);
Resolution of the Cabinet of Ministers of Ukraine dated May 21, 2012 No. 450 “Issues related to the application of customs declarations” (with amendments);
Order of the Ministry of Finance of Ukraine dated May 30, 2012 No. 631 “On Approval of procedure for the execution of customs formalities within the process of customs clearance of goods with the application of customs declaration in the form of single administrative document” registered by the Ministry of Justice of Ukraine dated August 10, 2012 under No. 1360/21672;
Order of the Ministry of Finance of Ukraine dated May 30, 2012 № 651 “On Approval of procedure for filling customs declarations in the form of single administrative document” registered by the Ministry of Justice of Ukraine dated August 14, 2012 under No. 1372/21684.
Order of the Ministry of Finance of Ukraine dated September 22, 2012 № 1011 “On Approval of departmental classifiers of information on the state customs matters used in the process of registration of customs declarations”.
According to Article 74 of the Code, the Import (release for free turnover) is a custom regime according to which foreign goods can be released for free turnover in the custom territory of Ukraine after payment of all customs duties stipulated by the laws of Ukraine on the import of these goods and the fulfillment of all necessary customs formalities.
According to Paragraph 3 Article 75 of the Code, in order to place goods under the custom regime of import, the individual who is responsible for the fulfilling order of customs regime must:
1) submit documents for goods to the income and fee state entities that conduct realization of goods;
2) do custom payments that are imposed on imported to the custom territory of Ukraine goods in the import regime due to the laws of Ukraine;
3) fulfill the requirements established by law concerning measures of non-tariff regulation of foreign economic activity.
According to Article 82 of the Code, the Export (final exportation) is a custom regime under which Ukrainian goods are released into free turnover outside the custom territory of Ukraine without obligations for their re-entry.
According to Part 2 Article 83 of the Code, in order to place goods in the custom regime of export responsible for compliance of custom regime individual must:
1) submit documents for such goods to the incomes and fees entity that conducts the issue of goods under the custom regime of export;
2) to pay custom duties that are imposed on goods for the export outside the custom territory of Ukraine in the custom regime of export according to the law;
3) fulfill the requirements for the application of measures of non-tariff regulation of foreign trade activity stipulated by the law;
4) submit document on permission to conduct foreign economic transactions for the export of goods to a third country (re-export) to the incomes and fees entity in cases established by law.
According to Part 2 Article 264 of the Code, the customs declaration and other documents are submitted to the incomes and fees entity in the e-form observing the requirements of the Code or in paper carriers. Prescribed in Part 3 Article 335 of the Code information about the documents must be indicated by the declarant or an authorized individual according to the established procedure in the customs declaration. By the request of the customs authority, the declarant or an authorized individual is obligated to provide the originals of such documents or copies certified according to the established procedure, unless the legislation does not provide submission of originals.
Information about the documents specified in Part 3 Article 257 of the Code and the list of documents required for customs clearance specified in Part 3 Article 335 of the Code must be indicated by the declarant or authorized individual in the customs declaration in the order established by the Code, in particular:
documents confirming the authority of the individual who submits the customs declaration;
foreign economic agreement (contract) or other documents confirming the right to own, use and / or dispose the goods;
transport (transiting) documents:
commercial documents available for the individual who submits the declaration;
in case of necessity - documents confirming compliance with non-tariff regulation of foreign economic activity;
documents confirming the observance of restrictions arising from the application of protective, anti-dumping and countervailing measures (if such restrictions exist);
in cases stipulated by the Code - documents confirming the country of origin of the goods;
in case of necessity - documents confirming the payment and / or ensuring payment of customs duties;
in case of necessity - documents confirming the right of privileges to pay customs duties for the application of full or partial exemption from payment of customs duties according to the chosen custom regime;
in case of necessity - documents confirming the change in the timing of payment of customs duties;
in case of necessity - documents confirming the declared customs value of the goods and the chosen method of its determination according to Article 53 of the Code.
Article 319 of the Code stipulates that goods transported across the custom border of Ukraine, in addition to customs control may be subject to the state sanitary-epidemiological, veterinary-sanitary, phytosanitary, environmental and radiological control.
Customs control and clearance of goods are completed only after the implementation of the laws of Ukraine for each product of the state control.
Chapter 17 of the Customs Code of Ukraine (hereinafter referred to as the Code), the terms for placing goods and vehicles of commercial purpose in the custom regime of “Transit” and requirements for the transportation of goods and vehicles of commercial purpose in the custom regime of transit.
Custom regime of “Transit” can be applied to goods and vehicles of commercial purpose which were imported to the custom territory of Ukraine directly and to goods that are present in the custom territory of Ukraine.
Transportation of goods under custom regime of transit is carried out as passing, internal transit or cabotage.
Custom regime of transit may be applied to any kind of goods except of the prohibited by law for import and / or transit goods across the custom territory of Ukraine.
In order to place goods under the custom regime of transit, responsible for compliance of custom regime individual must:
1) submit custom declaration to the incomes and fees entity (a document that is used instead of the custom declaration according to Article 94 of this Code), document for transportation and an invoice or other document that determines the value of goods;
2) submit an authorizing document for transit across the custom territory of Ukraine issued by the respective authorized organizations to the incomes and fees entity in cases stipulated by law;
3) ensure fulfillment of the obligation to pay custom duties according to Section X of this Code in cases stipulated by this Code.
Goods and vehicles of commercial purpose that transported in the custom regime of transit must:
1) remain in a constant comdition except the process of natural changes of their qualitative and / or quantitative characteristics under normal conditions of transportation and storage;
2) not be used for any purpose other than transit;
3) be delivered to the incomes and fees entity before the expiration of the term stipulated in Article 95 of this Code;
4) have intact means of ensuring identification in case of their application.
Article 95 of the Code prescribes the deadlines for transit transportation
1) 10 days for vehicles (in the case of transportation in the area of one custom service - 5 days);
2) 28 days for railway transport;
3) 5 days for air transport;
4) 20 days for sea and river transport;
5) 31 days for pipeline transport;
6) 90 days for pipeline transport with overloading of other types of transport.
In order to declare non-excise goods the UMVS (SMGS), the CIMs invoice, the CIM / UMVS invoice (CIM / SMGS, CIM / SMGS), the TIR Carnet (Carnet TIR) can be used instead of custom declaration depending on the type of transport.
Regardless of the type of transport the A.T.A. or the CPD book can be used to declare goods and vehicles of commercial purpose in the custom regime of transit.
Custom regime of transit ends with the export of goods and vehicles of commercial purpose placed in this custom regime outside the custom territory of Ukraine or by placing them in another custom regime.
According Part 2 Article 305 of the Code, the Cabinet of Ministers of Ukraine (Resolution dated 21.05.2012 № 461) has approved the list of goods, the import of which to the custom territory of Ukraine and / or transit across the territory of Ukraine is carried out with mandatory provision of security of the payment of customs duties to the customs authorities.
Order of the Ministry of Finance of Ukraine dated 10.09.2012 № 1066 has approved the Procedure for the implementation of customs formalities in the implementation of transit transportations that determines the actions of the SFS customs officers in the execution of functional responsibilities for control on the transportation of goods, vehicles for commercial use, as well as the particularities of compliance with the authorized individual compliance with the requirements of the national legislation on the state customs business for carriage.
Features of the transportation of goods according to the Customs Convention on the International Carriage of Goods under the Transport International Road Book (hereinafter referred to as the TIR Convention) as of 1975 are determined by the Order of the State Customs Service of Ukraine dated 21.11.2001 No. 755.