The customs regime is a set of provisions that determine the status of goods transported across the customs border of Ukraine; it also specifies the procedure for transferring of cargo.
According to the article 186 of the Customs Code of Ukraine, the owner should determine the customs regime for transport or goods that he transports across the border of the country himself, depending on the purpose of their transportation and on the documents he received, which he provides at the customs service.
There are several types of customs regimes for transporting goods to or from Ukraine:
Import – a customs regime, according to which goods are imported into the territory of Ukraine for the purpose of their unimpeded circulation. Under this regime, there is no prohibitions on their use, and the residence time is not limited.
In order to import any product or vehicle into Ukraine under this regime, it is necessary to:
- provide documents at customs confirming the grounds for transporting goods to the country;
- pay all taxes levied on goods when being transported to Ukraine from foreign countries;
- comply with non-tariff regulation measures.
Re-import – customs regime in which goods from Ukraine that have been exported from it, can be returned before the expiry of a period of one year from the moment of their export.
But this can be done only if:
- goods were made on the territory of Ukraine;
- they are delivered back before the expiry of the one-year period after they have been transported outside the country;
- the products were not used abroad for acquisition of income;
- it is returned in its original condition after export, except for possible changes that do not depend on the conditions of its storage during transportation and being outside the country.
Export is another customs regime in Ukraine. According to it, goods are transported abroad for their further circulation without having to be returned. Such products can be freely used outside Ukraine without customs control.
To carry out its movement, the following rules must be observed:
To provide to the customs service documentary evidence of the reason for the transportation of the goods abroad and the conditions for their maintenance;
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To pay taxes and fees that are imposed on goods when they are exported from Ukraine;
To comply with the transportation rules prescribed by law.
Re-export is one of the types of customs regimes in force in Ukraine. According to it goods originating in other states are transferred from Ukraine after the the expiry of the prescribed period from the date of their arrival in the country.
Export of these goods is possible if:
- there is a permission for their return;
- the goods are in the same form as at the time of import, except for inevitable changes that do not depend on the quality of transportation;
- the goods were not used in Ukraine to acquire direct income by their owner;
- it has not been a year since their arrival in the country.
Transit – customs regime under which goods and vehicles are transported in the territory of the country under the supervision of customs services without the possibility of using them in Ukraine.
Free movement of goods and vehicles in transit requires:
- that their condition during transportation shall not be changed. Only changes independent on the quality of their transportation are allowed;
- they should not be used on the territory of the country for any purpose other than transfer;
- to transport goods with a special permit for it;
- to move only along the permitted route;
- to deliver goods to customs within the legal period.
Temporary import or export – regime under which goods can be transported to or from Ukraine only for a time. Its terms provide for the mandatory return of products to their homeland in the same form.
Transportation of goods across the border for a certain period requires:
Customs warehouse – one of the types of customs regimes in Ukraine. According to it goods delivered to the territory of Ukraine are kept under the supervision of customs services in specially equipped warehouses without taxation during the storage of goods for normal transport tax levies, and goods exported from the country are stored until they are transported abroad.
Products of any kind that are not prohibited for import into Ukraine, export from it or movement through it may be in this regime. Goods requiring special storage conditions or harmful to other products in the warehouse are transferred to premises specially equipped for their storage.
Under the regime of the Special Customs Zone, no regulatory measures are used to goods transferred to the territory of free economic zones from the customs territory of Ukraine or for goods delivered from these zones to the borders of Ukraine. In addition to the situations provided for by law.
Such zones are considered to be parts of the territory of Ukraine where the SCZ regime is in effect. Goods delivered to them are perceived as being abroad.
The transfer to the customs territory of Ukraine of the same kind of goods exported to the special zone, or goods that have been produced, processed or otherwise changed in such areas, is carried out according to the regular import regime.
The establishment of SCZ takes place in accordance with the current legislation of Ukraine. And for each zone, there is a separate law that defines its status, the size of the area allocated to it, the time period of its existence and functioning. It specifies the types of goods that will be allowed to be delivered to the territory, the types of operations that will be allowed to be performed on the delivered goods, and establishes the rules for the operation of the territories.
Duty free shop. Under this regime, goods not intended for use in Ukraine are and are used under the supervision of customs officers at border points of Ukraine without paying taxes and additional fees on the import and export of the goods.The sale of these products can be realized only in specially designated points located in the customs zone. They are called duty free shops. The import of store goods for consumption in Ukraine without permission is strictly prohibited. Their export to the territory of other states from the customs point is also prohibited. The period of stay of goods in this regime should not be more than three years
After expiry or during this time, the goods, with the permission of the customs services, may be:
- imported for unimpeded circulation on the territory of Ukraine;
- exported for unimpeded circulation abroad of Ukraine;
- placed in a customs warehouse regime;
- liquidated or destroyed under the supervision of customs officials.
Duty-free shopkeepers are allowed to maintain warehouses for the products supplied to their shops. All types of goods are allowed in shops. They can be food and non-food products, produced on the territory of Ukraine or delivered from foreign countries. But the types of products prohibited by the legislation of Ukraine at the points of customs trade cannot be sold.
The shops operate under the control of the customs services according to the rules of the order established by the Cabinet of Ministers of Ukraine. Under the processing regime in the customs territory of Ukraine, goods imported to Ukraine from other states are processed in the manner set in law. At the same time, non-tariff regulation measures for the transportation of such products outside the country are not applied.
Processing within the country of goods made in other states is possible only after obtaining permission from the customs services. But it can be canceled if it was issued on the basis of incorrect information that was important in making the decision. Or if the person who has obtained the permit violated the regulations of the Customs Code or other laws of Ukraine.
The processing of goods is not limited to a certain number of permissible operations and may include the following:
- complete processing of goods;
- product processing operations resulting in the creation of new products;
- repair work;
- operation for the process of creating processed products of a certain type of goods that are not processed but help in the creation of such goods (even when the goods are fully consumed).
Processing outside the customs territory of Ukraine – another customs regime in the country. According to it goods from Ukraine are exported for their processing on the territory of other states and return back. The are not subject of any regulation under this regime. But processed products must be delivered back to Ukraine.Liquidation or destruction – regime in which goods transported across the border of Ukraine are to be destroyed under the supervision of customs services or are brought into a state in which they cannot be used without payment of the appropriate taxes. Goods are liquidated or destroyed only with the written consent of the customs services, provided in case of the availability of permits from other state authorities that control the transportation of goods outside Ukraine. This permit may not be granted to customs services if the destruction of goods is likely to harm or endanger the environment. According to another customs regime in force in the country, abandoning in favor of the state, a person can refuse goods that belong to him and at the time of the transfer are in the procession of customs, without the requirement to perform any actions for benefits.
Under this regime, goods will not be subject to taxes or duties, and they will not be subject to non-tariff measures. Thus, the owner transfers his property to the state free of charge.