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Customs registrations

In all states, especially in states with transitional economics, in which economic relations are not stable, the state regulation of external business is objective necessity.

When Ukraine became an independent state the need of creating effective system of external business regulation arose. That system must cover financial, currency customs tariff, and non-tariff regulations, protect economic sovereignty of Ukraine, provide its safety, stimulate the development and the reformation of national economy, and provide favourable conditions for its integration into world economy.
International commerce is the most developped form of international economic relations.
The principal goal for Ukraine in this field is the harmonization of its foreign commercial politics with the requirements and norms of World Trade Organization

1. The common characteristics of foreign-economic activity in Ukraine.
The foreign-economic activity in Ukraine is the activity of ukrainian and foreign subjects of economical activity which is based on reciprocal relations between them and is carried out either in Ukraine or abroad.

1.1. The subjects of foreign-economic activity in Ukraine are:
- natural persons;
- artificial persons;
- unions of natural persons and artificial persons which are not artificial persons;
- structure units of subjects of economical activity;
- joint enterprises with participation of ukrainian subjects of economical activity and foreign subjects of economial activity, etc.

2. Kinds of foreign-trade operations.
The main kinds of foreign-trade operations are:
- export,
- reexport,
- import,
- reimport,
- direct export or import,
- indirect export or import.

3. Customs control.
To carry out a foreign-trade operations, the subjects of foreign-economic activity have to be accredited in customs services. In order to control the order in foreign trade operations, the customs heve intruduced compulsory declaration of goods, property and services that cross the customs border of Ukraine. This process is accomplished by filling the declaration form by the consignor or consignee
This declaration contains information necessary for determining the custom duty of the goods and for carrying out the statistics of the external economical relations of the country
Freights which are not accompanied by customs declaration are not allowed to pass through the customs border of Ukraine and may be returned or confiscated depending of circumstances.
The declaration form contains the information about the consignor or the consignee, the type of freight, the place of crossing the border, the price and the quantity of goods, customs tariff amount, etc.
The customs registration is carried out after declaring goods and property.
The list of documents necessary for passing customs registration:
- declaration,
- attested copies of the license (or its original),
- permission of authorities, in case if the goods are under the control of these authorities,
- documents confirming the customs payments already made
- another documents indicated in the declaration.
The list of Essential Elements necessary for the customs registration of property:
- declaration,
- permission of authorities, in case if the goods are under the control of these authorities,
- Essential Elements indicated in the declaration.
The list of documents necessary for the customs registration of foreign goods transited through Ukraine,:
- declaration,
- through Ukraine transit permission,
- documents confirming the customs payments already made
- another documents indicated in the declaration.

4. Tariff regulation of foreign trade operations in Ukraine.

4.1. Customs tariff in Ukraine.
Customs tariff is a systematized list of customs duties to which the imported or exported goods are liable.
Customs duty is determined as a tax raised when the goods cross the customs border. It increases the price of exported (or imported) goods, and therefore influences the volume and the structure of foreign trade of the country.
The consolidated customs tariff of Ukraine is a systematized list of customs duties, to which the goods imported to Ukraine or exported abroad are liable.
The duties are imposed on goods on the basis of their customs duties.
The customs duty includes the price of the goods according to the Invoice, and actual expenses (in case if they are not included in the customs duty), such as transportation, loading, insurance, commission, broker and other charges to be paid.

4.2. Kinds of customs duties.
Customs duties may be classified by the object of rating, character, origin, ways of being liable, type of duty.
In Ukraine the following types of duties are applied:
- export
- import
- transit.
Export customs duties are applied to the goods exported abroad of the country (currently not applied in Ukraine, excluding consignments of natural persons).
Import customs duties is one of the most widespread methods of international trade limitation, and constitutes a state monetary duty from goods, imported to the state customs area.
Tansit duties are applied to the goods which are transported under the customs control of the country, and then moved out abroad of the country.
Also, there are seasonal duties - duties, which are applied to some goods on the term appointed by the legislation of the country.
For more detailed information please contact our specialists.