Customs regimes in Ukraine
Customs regimes in Ukraine are a set of legal rules that define the customs clearance procedures and the status of goods when they are moved across the customs border. In accordance with Article 70 of the Customs Code of Ukraine, the following customs regimes apply within the customs territory:
- import
- re-import
- export
- re-export
- transit
- temporary import
- temporary export
- customs warehouse
- free customs zones
- duty-free trade
- processing within the customs territory
- processing outside the customs territory
- destruction or disposal
- abandonment in favour of the state.
The declarant has the right to choose the customs regime in accordance with the conditions and procedure established by the Customs Code of Ukraine (Article 71). A customs regime may be changed to another one provided the necessary tariff and non-tariff regulations of foreign economic activity are observed.
The procedure for the customs clearance of goods using a customs declaration on the form of the single administrative document is governed by Order No. 631 of the Ministry of Finance of Ukraine dated 30 May 2012.
