Amended the list of goods imported into the customs territory of Ukraine and/or transported in transit without providing guarantee for payment of customs duties

06/02/23

The Cabinet of Ministers of Ukraine adopted Resolution №80 dated January 31, 2023, which expands the list of certain goods imported into the customs territory of Ukraine and/or transported through the territory of Ukraine in transit without providing customs authorities with guarantee  for payment of customs duties.

Therefore, starting from February 3, 2023, the following goods shall be imported into the customs territory of Ukraine and/or transported through the territory of Ukraine in transit without providing customs authorities with guarantee  for payment of customs duties:

  • goods for the restoration and repair of the infrastructure of enterprises engaged in the production, transmission, and distribution of electricity (effective until May 1, 2023); 
  • goods for importation by public associations and/or charitable organizations included in the Register of Non-Profit Institutions and Organizations for further donation to the defense sector.

Approved codes of goods according to the UKT ZED (HS analogue) are listed in clauses 921, 922, 923 Section XXI "Final and Transitional Provisions" of the Customs Code of Ukraine.

We would like to remind you that the person who is obliged to pay customs duties independently chooses one of the methods of providing the payment of customs duties:

  • cash deposit;
  • an individual guarantee;
  • general guarantee (if the company has the appropriate authorization);
  • exemption from the guarantee (if the company has the appropriate authorization for the customs simplification);
  • Carnet TIR;
  • ATA Carnet.