The process of importing goods into Ukraine consists of several stages and requires compliance with customs legislation. Find out what is the procedure for importing goods into Ukraine, how customs control is carried out and how to pay customs duties

Legal advice or comprehensive support of import and export operations

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The procedure for importing goods into Ukraine is controlled by the customs authorities. Thus, all imports are subject to mandatory customs control, which includes document verification, collection of duties and taxes, as well as control of the imported goods themselves.

How to prepare for the import of goods to Ukraine, what documents you need to have and how the customs clearance process works - we will tell you further in the article.

Preparing documents for importing goods to Ukraine

First of all, you need to prepare documents for importing goods into Ukraine, namely:

– a contract for the purchase of goods (the document must contain full information about the goods: description, quantity, cost, country of origin, manufacturer, delivery terms, etc;)

– certificates of conformity, origin of goods and licenses (depending on the type of goods);

– packing list, payments, additional agreements, specifications, etc.

Depending on the conditions and method of transportation of goods, you may also need: a bill of lading, CMR, TIR carnet, TIR carnet, as well as a contract with the carrier, a document confirming the cost of delivery, an insurance policy, etc.

Don't forget about the EUR.1 certificate of transportation of goods. This is a document that confirms the origin of goods from the European Union and allows you to get a preferential customs rate during customs clearance. This allows you to reduce the cost of goods for the recipient.

It is worth remembering that there are currently restrictions on the import of goods, so when entering into transactions with counterparties from abroad, you should check the Resolution No. 153 dated February 24, 2022 "On Certain Issues of Ensuring Imports" in terms of restrictions on the movement of certain goods across the customs border.

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Currency control

Another important component of the import of goods is currency supervision, which is carried out by currency control authorities, such as the National Bank of Ukraine and the State Tax Service of Ukraine, as well as currency control agents. This is necessary to ensure that transactions are in compliance with the country's currency legislation.

Compliance by business entities resident in Ukraine with the deadlines for settlement of export and import transactions is a key element of currency control and is regulated in accordance with Ukrainian legislation, in particular the Law on Currency and Currency Transactions and the Regulation on Measures to Protect and Determine the Procedure for Certain Foreign Currency Transactions.

Foreign currency transactions may be carried out without restrictions in accordance with the laws of Ukraine, however, it should be remembered that import transactions must be completed within a certain time limit, therefore, the importer should be particularly careful not to delay the process of approving all transactions with the Bank as a currency supervision agent. 

Customs declaration and payment of taxes and customs duties 

The import declaration contains 54 columns that need to be filled in correctly in accordance with the approved Procedure and the chosen procedure, as well as the procedure for crossing the border. The declaration can be submitted electronically and must contain up-to-date information on the nature of the goods, their value, final destination, and the contacts of the sender and recipient. Any mistakes or inaccuracies in the declaration will at least lead to delays at customs. However, it should be borne in mind that in some cases, mistakes may result in increased customs duties and even confiscation of goods with a fine.

The goods will be allowed to be imported into the territory of Ukraine only after the customs declaration is processed and the full payment of duties and taxes is received. That is, while the declaration is being checked at the border, all payments must be made.

The cost of customs payments will depend on the quantity and price of the goods. In addition, other taxes and fees may be charged upon importation: VAT, excise duties, environmental fees, etc.

Importing goods to Ukraine is a complex process with many nuances that requires strict adherence to deadlines, attention to detail, and knowledge of Ukrainian legislation, among other things. To avoid mistakes and prevent delays in deliveries and financial losses, contact Visit Ukraine's lawyers to support your operations.

Follow the link and order a consultation with a customs law specialist or full legal support.

We remind you! The situation on the western borders of Ukraine remains extremely tense, and therefore, both the Ukrainian authorities and private carriers continue to build new logistics routes for the import and export of goods. Read our previous article to find out which countries import the most goods to Ukraine via Odesa region.