Ukraine - Customs RegulationsUkraine - Customs Regulations
The Customs Code of Ukraine regulates imports and exports. This Code was adopted in March 2012 and most recently amended in March 2018. The Customs Code outlines procedures for import, exports, re-export, temporary entry and transit of goods for customs clearance, duty, excise and other customs tariffs payments, activity of customs brokers and customs bonded warehouses, etc. In addition to the Customs Code, current Ukrainian legislation on customs includes two Supplements to the Law - On Customs Duty Rates of Ukraine № 584-VII, most recently updated in January 2018, where duty rates are set forth. The main law governing import and export VAT and refund of export VAT is the Tax Code of Ukraine of December 2, 2010, Section V.
According to Ukrainian legislation, both individuals and legal entities can act as importers of record in connection with customs clearance of goods imported to Ukraine, though a business entity must be accredited with its local customs office. The procedure and list of required documents are set forth in the Procedure for Registration of Entities that Carry Out Operations with Goods.
Current business practice in Ukraine is that an American exporter or shipper usually does not deal directly with Ukrainian Customs unless registered as a company under Ukrainian jurisdiction. In most business practices customs clearance of imports is vested to a locally registered Ukrainian business partner or to a Ukrainian end-user customer.
For consultations and complaints contact:
State Fiscal Service of Ukraine
8, Lvivska Ploscha, Kyiv 04655 Ukraine
Tel: 0-800-501-007, +380 44 454-16-13, +380 44 272-51-59
Fax: +380 44 272-08-41
E-mail: Kabmin_doc@sfs.gov.ua
Prepared by our U.S. Embassies abroad. With its network of 108 offices across the United States and in more than 75 countries, the U.S. Commercial Service of the U.S. Department of Commerce utilizes its global presence and international marketing expertise to help U.S. companies sell their products and services worldwide. Locate the U.S. Commercial Service trade specialist in the U.S. nearest you by visiting http://export.gov/usoffices.
According to Ukrainian legislation, both individuals and legal entities can act as importers of record in connection with customs clearance of goods imported to Ukraine, though a business entity must be accredited with its local customs office. The procedure and list of required documents are set forth in the Procedure for Registration of Entities that Carry Out Operations with Goods.
Current business practice in Ukraine is that an American exporter or shipper usually does not deal directly with Ukrainian Customs unless registered as a company under Ukrainian jurisdiction. In most business practices customs clearance of imports is vested to a locally registered Ukrainian business partner or to a Ukrainian end-user customer.
For consultations and complaints contact:
State Fiscal Service of Ukraine
8, Lvivska Ploscha, Kyiv 04655 Ukraine
Tel: 0-800-501-007, +380 44 454-16-13, +380 44 272-51-59
Fax: +380 44 272-08-41
E-mail: Kabmin_doc@sfs.gov.ua
Prepared by our U.S. Embassies abroad. With its network of 108 offices across the United States and in more than 75 countries, the U.S. Commercial Service of the U.S. Department of Commerce utilizes its global presence and international marketing expertise to help U.S. companies sell their products and services worldwide. Locate the U.S. Commercial Service trade specialist in the U.S. nearest you by visiting http://export.gov/usoffices.