CUSTOMS CLEARANCE DOCUMENTS IN UKRAINE

Vehicles, goods and other subjects moved through the customs border of Ukraine under import, export and transit, are subject to obligatory declaring at customs bodies of Ukraine.

Declaring is carried out though providing in the established form (in writing) exact data about the goods, other subjects and vehicles, the purpose of their moving through customs border of Ukraine or about the change of a customs regime, and also the information necessary for carring out of customs control, customs registration, charging of customs payments. Declaring is carried out directly by the proprietor of the goods or other enterprises on the basis of the contract. Declaring under the contract can be carried out in the case of admission (certificate) of customs service.

Basic document for customs registration of goods is the cargo customs declaration.

The cargo customs declaration (CCD) consists of the unified administrative document, the basic sheets of MD-2 form and correspondently additional sheets of MD-3 form. At the same time, during the registration of temporary import (export) of property, import of the humanitarian supplies, export of consumption reserves, filling of MD-8 form specifications is allowed instead of additional sheets of MD-3 form. Declaring is carried out on self-copy forms.

CCD is filled for the goods customs cost of which exceeds the sum equivalent of 100 euros;

Regardless of their customs cost:
- for excisable goods;
- for the goods, stored at customs licence warehouse;
- for goods, which are subject to export control.

The electronic copy of CCD must be provided with its paper forms. The electronic copy is used for acceleration of procedure of customs registration of the goods and conducting customs statistics of foreign trade activities. Export and import of services of material character are not the subject to declaring in Ukraine.

The filled cargo customs declaration is the basic legal document for customs registration and control of the goods and the vehicles declared under the certain customs regime. The data necessary for customs registration, are brought in ССВ in the limited, formalized order. Therefore, for the confirmation of legality of the specified data necessary documents must be applied to the declaration.
Customs authorities don’t accept to registration the CCD without the complete set of documents and the electronic copy, necessary for customs registration.

The complete set of documents is defined on each concrete delivery and depends on following conditions:

- Customs regime:
1) Import (IM40);
2) Export (EK10);
3) Transit (TR80);
4) Temporary Import (IM31) / Export (EK32);
5) Re-import (IM41);
6) Re-export (EK11);
7) Bonded Warehouse (IM74);
8) Processing within customs territory of Ukraine (inward processing - IM51);
9) Processing outside customs territory of Ukraine (outward processing - EK61);
10) Special customs zone (IM71);
11) Duty free shop (IM72);
12) Refusal for the benefit of the state (IM75);
13) Destruction or elimination (IM76);

- Vehicle (highway, railway, aviation and maritime transport or others according to the Classifier of vehicles); - Delivery conditions, according to the rules of INCOTERMS;
- Character of the transaction (purchase and sale, barter and others according to the Classifier of characters of transactions);
- Forms of payment (the letter of credit, the collection and others);
- The way to make customs payments (non-cash, through customs cash desk, using bill of exchange and others according to the Classifier of ways of payments);
- Existence of taxation privileges (preferences in import/export);
- Tariff, not-tariff and technical barriers on each concrete good.

The complete set of documents should compulsorily contain:

- Consignment note (CMR, rail consignment note, air freight bill, consignment), depending on the kind of vehicle;
- The invoice - proforma, depending on transaction;
- foreign economic agreement (contract), depending on customs regime, except for transit transportations;
- The inquiry on declaring of currency values, incomes and the property, belonging to the resident of Ukraine and being behind its limits if as the importer or the exporter the Ukrainian subject of foreign trade activities acts;
- CARNET TIR at automobile transportations under the international customs convention from 14/11/1975 N 3050.

Depending on not tariff barriers:

- The licence of the Ministry of Economy of Ukraine on the goods which are subject to licensing;
- Registration Card of contracts for goods exchange operations, and also for export of separate kinds of the goods;
- The licence for ozone depleting substances and production, their containing which import/export is subject to licensing;
- The single (individual) licence for the external economic operation for each export/import operation which are carried out by the subject of foreign trade activities to which according to item 37 of the Law of Ukraine "About foreign trade activities" the special sanction - a mode of individual licensing is applied that proves to be true the corresponding order of Ministry of Economics;
- The permission or the conclusion of Public service of the export control (which can be used for creation of arms, the military or special equipment);
- The phytosanitory certificate;
- The veterinary certificate for the goods of a cattle-breeding origin;
- The permission of service of the ecological control;
- Conformity certificate on the goods which are subject to obligatory certification at import to Ukraine;
- The permission of the Ministry of culture of Ukraine at export of cultural values from Ukraine;
- The expert judgement State gemological centre at the Ministry of Finance of Ukraine at import (export) of precious, semiprecious and decorative stones;
- The certificate of quality of the State grain inspection of the Ministry of Agriculture, at export of grains and products of its processing;
- The permission, the established sample of the Ministry of health protection of Ukraine, at import of medical products at which structure there are narcotics and psychotropic substances;
- The permission of the Ministry of Internal Affairs of Ukraine at import cold, gas and fire-arms;

Depending on country of origin and other privileges:

- The certificate of origin under Interstate agreements on free trade.
- The inquiry of National agency of Ukraine on reconstruction and development at customs registration of cargo of international technical assistance.