Custom Procedures for Ukraine

UKRAINE

System barriers

In relations with Ukraine, it’s possible to hit a number of systemic barriers that impede economic cooperation. The most important ones include:

- overdue VAT refunds to exporters;

- lack of transparency and the high volatility of the Ukrainian legislation, resulting in free interpretation of laws;

- complicated and unclear procedures which officials follow;

- high level of corruption in different spheres of life;

- insufficient level of the judiciary, the lack of an efficient and objective settlement of business disputes, failure to comply with court orders.

The customs

Basic legislation directly related to the duties and customs policy are:

• A new Customs Code, in force since January 2004

• The Customs Tariff Law of Ukraine of 5 April 2001, in force since 1 July 2001.

The tariff includes inter alia agri-food products. Tariff rates are in three groups of import:

• Preferential - used for importing goods from countries that trade with Ukraine in the Customs (hardly used)

• Reduced - used for the import of goods from the MFN

• Full - applied to imports from other countries

The basis for the granting of reduced tariff is a certificate of origin. This information should be

entered in the customs declaration of goods.

Information about customs duties can be obtained from the State Administration of Customs of Ukraine:

www.customs.gov.ua.

(http://minrd.gov.ua/podatki-ta-zbori/mitni-plateji/

The import procedure for Ukrainian customs territory:

1) submission of documents to the customs authority, that define the basis and conditions for the import of goods into the customs territory of Ukraine;

2) the payment of taxes and fees that are imposed on goods imported into the customs territory of the Ukrainian accordance with the provisions of Ukraine;

3) compliance with the requirements laid down by the rules that apply to the use of non-tariff barriers and other restrictions.

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