Customs clearance of goods and foreign economic activity

An important aspect of foreign economic activity is international trade, which involves the movement of goods and commercial vehicles across the customs border of Ukraine. To ensure compliance with Ukrainian legislation regarding the procedure and regulations, such operations must include customs clearance.

Customs clearance is an official procedure also known as customs declaration or customs clearance. During this process, the value of the goods is assessed and all applicable fees and duties are paid. Goods that have not been declared cannot legally enter the territory of Ukraine.

Customs clearance is regulated by:

список The Customs Code of Ukraine;
список The Tax Code of Ukraine;
список International agreements.

Even if the customs declaration is filled out by the entrepreneur, it can be a challenge to understand all the legal requirements. Therefore, it is worth considering entrusting this process to a customs broker, a professional who can help you avoid delays and reduce costs.

Specialist consultation

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Steps in the customs clearance process and preparation of important documents

The customs clearance procedure is based on a wide range of regulations and documents, so it is important to follow the sequence of steps to avoid confusion in the complex processes of cargo clearance.

The Customs Code of Ukraine provides for various customs regimes, including:

  • Export (final export);
  • Processing in the customs territory;
  • Duty-free trade;
  • Customs warehouse;
  • Import (release for free circulation);
  • Re-export;
  • Re-importation;
  • Temporary export;
  • Temporary importation;
  • Transit;
  • Refusal in favor of the state, etc.

Depending on the purpose of use of the cargo, the person submitting the customs declaration may choose the appropriate regime and make changes as necessary in compliance with the established tariff regulation.

UCG FEA (Ukrainian Classification of Goods for Foreign Economic Activity) is the Ukrainian classifier of goods for foreign economic activity based on a system of description and coding of goods. Each item has a ten-digit numeric code consisting of several levels of detail:

  1. Group code (first two characters).
  2. Commodity item (first four characters).
  3. Commodity subheading (first six characters).
  4. Commodity category (first eight characters).
  5. Commodity subcategory (ten characters).

An example is the code 6101 90 80 10, which can be decoded as follows:

список Group code 61: "Textiles and textile products".
список Heading 6101: "Clothing and clothing accessories, knitted".
список Subheading 6101.90: "Coats, semi-coats, capes, raincoats, anoraks (including ski jackets), jackets and similar articles, knitted, for men or boys, except for articles of heading 6103".
список Heading 6101.90.80: "Coats, semi-coats, capes, raincoats, anoraks (including ski jackets), jackets and similar articles, knitted, for men or boys, other than articles of heading 6103 of other textile materials".
список Subheading 6101 90 80 10: "Coats, semi-coats, capes, raincoats, anoraks (including ski jackets), jackets and similar articles, knitted, for men or boys, except for articles of heading 6103 of other textile materials: anoraks (including ski jackets), jackets and similar articles".

Correct classification of goods under UCG FEA simplifies the selection of the necessary documentation and the entire customs clearance process, as the code itself determines what customs duty the goods will be subject to. In addition, there are rules governing its free circulation on the market. Incorrect classification can lead to delays at the border and additional costs when declaring goods.

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In accordance with the "Procedure for filling out customs declarations on the form of a single administrative document" dated 30.05.2012 No. 651, the following list of documents for customs clearance of goods should be kept in mind:

  1. A document indicating the value of the goods, such as an invoice or similar document.
  2. An agreement (contract) for the supply of goods and its main terms.
  3. Documents confirming compliance with the legislation on prohibitions and restrictions on the movement of goods across the customs border of Ukraine.
  4. Documents confirming the authority of the person submitting the customs declaration.
  5. Transportation (shipping) documents.
  6. Documents confirming compliance with non-tariff regulation of foreign economic activity.
  7. Documents confirming compliance with restrictions related to the application of protective, anti-dumping and countervailing measures.
  8. Documents confirming the country of origin of the goods.
  9. Documents confirming the right to customs duty exemptions under the customs regime.
  10. Documents confirming the declared customs value of the goods.
  11. Preliminary decisions on the classification of goods in accordance with the UCG FEA, determination of the country of origin of goods and permission to move goods under certain customs regimes.
  12. Preliminary customs declarations under which no goods were released.

The need to submit documents is determined by the tax and fee authority in accordance with the chosen customs regime, as affected by the relevant foreign economic activity and its code.

After collecting the documents, the person submits an announcement to the customs, indicating accurate information about the goods in accordance with the established form. The data must include the purpose of crossing the border of Ukraine, as well as the necessary details for customs control. The deadline for submitting the announcement to the customs authority is no later than 10 days from the moment of crossing the border for customs clearance.

After the payment of customs duties, taxes and fees, the goods or commercial vehicle may be released into the domestic market of Ukraine, becoming available for sale or use.

Let's consider the grounds for extending the customs clearance period. It may be extended for four hours after the customs declaration is filed with the tax and customs authorities. This period may be extended in the following cases:

  • Cases when customs rules and regulations are violated.
  • Submission of additional documents and information by the applicant.
  • Cases of violation of intellectual property rights.
  • Additional research and examination of goods are carried out.

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Advantages of cooperation with the customs broker Imex Solutions

Cooperation with the Imex Solutions broker has the following advantages:

список Correct calculation of the cost of customs clearance of goods.
список Accurately filling out the documentation, collecting the necessary papers and submitting the declaration on time.
список Solving atypical customs clearance tasks, such as processing of raw materials in Ukraine or temporary import of goods.
список Efficient management of customs clearance costs, reducing the risk of fines and penalties.
список Reduced clearance and delivery time due to an advanced logistics system.
список Professional advice from Imex Solutions customs broker.

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Cost of services Imex Solutions

ServicePrice for international express shipments, UAHPrice for registration in the area of the cargo and customs complex, UAH
Preparation and execution of a cargo customs declaration according to the codes of the Ukrainian classification of foreighn economics goods (UCT ZED):
up to five codes UCT ZED2000,002400,00
from 6 to 10 codes UCT ZED2500,002900,00
from 11 to 15 codes UCT ZED3000,003400,00
from 16 to 30 codes UCT ZED3500,003900,00
over 30 codes UCT ZED4000,004400,00

Drafting and execution of «advance notice (IM40EE)»

Preparation and execution of internal transit (TP81AA)

500,00500,00
Preparation and execution of a «preliminary declaration (IM40EE with a financial guarantee)»550,00550,00
Identification inspection of goods500,00500,00
Registration of goods of legal entities worth up to 150 euros in import / export customs regimes800,00800,00
Obtaining approval from the nomenclature department and the tariff department500,00500,00
According to the M16 declaration650,00650,00

 

Answers to the most frequently asked questions from the leading company Imex Solutions

customs clearance in Ukraine Imex

What is customs clearance?

Customs clearance is the procedure for moving goods across the border of Ukraine, including valuation, payment of customs obligations and fees.

Who provides customs clearance services?

The services are provided by a customs broker. A team of experienced specialists from Imex Solutions LLC will help you to go through the customs clearance procedure quickly and efficiently without additional costs.

How does the customs clearance process work in Ukraine?

Customs clearance in Ukraine has several stages:

  1. selection of customs regimes;
  2. determination of the UCG FEA code;
  3. collection of necessary permits;
  4. declaration procedure;
  5. payment of the relevant fees and duties, after which the goods can be released into free circulation.

What is the list of documents required for customs clearance of imports?

For customs declaration, you must provide an invoice with the names and value of the goods. The additional set of documents depends on the UCG FEA code and the relevant tariff and non-tariff regulations for this group of goods.

What is the cost of customs clearance?

The cost of customs clearance is calculated based on the value of the goods in accordance with the terms of the contract, as well as in accordance with customs and other mandatory payments established by the legislation of Ukraine.

Please contact our specialists, Imex Solutions customs broker will help you to go through the customs clearance procedure quickly and smoothly.