Ukraine
Ukraine Customs Contacts
Website: http://www.customs.gov.ua/
Email: krm@customs.gov.ua
Address: 11-g, Dehtiarivska Str., Kyiv, Ukraine, 04119
Telephone: +380 2472836/ +380 4890224/ +380 4811881
Ukraine is a country situated in Eastern Europe, bordered by Russia, Belarus, Poland, Slovakia, Hungary, Romania, Moldova, the Black Sea and Sea of Azov. The country has long been a global breadbasket because of its extensive, fertile farmlands, and it remains one of the world's largest grain exporters. Ukraine is a member o the Black Sea Economic Cooperation Zone, International Chamber of Commerce, World Customs Organization, World Trade Organization and other international organizations.
Customs duties
The import duty is based on the CIF value of goods. Apart from import duties, importers will also have to pay a value added tax. The VAT is generally levied on goods and services at 20%, calculated on the Cost, Insurance and Freight (CIF) value plus import duty. Special VAT regimes apply to certain goods.
There are excise duties levied on food, beer, wine, spirits, tobacco and fuel.
Documentation
The following documents are required to import goods into Ukraine:
- commercial invoice showing the value of the goods (prepared in English and Ukrainian)
- international way-bill
- certificate of origin
- certificate of conformity
Additional documents may be required depending on the goods and the means of transportation.
Import controls are in place for certain products. There may be pre-shipment controls on imports of manufactured products.
Customs clearance of goods (regular export-import documentation) is required by the Ukrainian authorities when transporting goods between mainland Ukraine and Crimea. Customs clearance is carried out at border checkpoints with Crimea.
There are around 80 customs points across Ukrainian border - all international air and sea ports, railway and road border crossing points. Every customs point covers a particular geographical area.
Main documents for customs clearance:
The following documents are to be submitted to the customs authorities for customs clearance:
1) cargo custom declaration
2) a copy of license, if goods are subject to licensing
3) all permits issued by a state authority, if the goods are subject to special customs control by a certain body
4) customs value declaration
5) commercial and shipping documents
The importer must within a ten day period render to the customs authorities the full package of documents.
Declaring of any export-import operation is performed by issuance and submission to the Customs authority a special form - Cargo Custom Declaration. The Declaration is a unified document, which provides necessary description of the cargo, its price and customs value, information about exporter (importer), which is a party to the supply contract, broker (declarant), consignee, customs authority which performed the customs clearance, means of transportation, a list of all commercial and shipping documents related to the cargo, describes payment of all custom duties and charges related to the export-import of the commodity.
Sources:
http://ec.europa.eu/agriculture/markets/export_refunds/forms/ua.pdf
http://www.ukraine-arabia.ae/investment/regimes/
http://kpl.net.ua/en/Customs_clearance_in_Ukraine.html
