International transportation from the company Trans-Lil is a long-term experience and a guarantee of delivery of cargoes from the necessary place at the right time.

Customs clearance of imports. Import of goods.

Import - the customs regime, according to which goods are imported into the customs territory of Ukraine for free circulation without limitation of the term of their stay in this territory and can be used without any customs restrictions. Import of goods is regulated by national legislation, political and legal restrictions, customs tariff, licensing system and other non-tariff measures of foreign economic regulation. Import of goods to the customs territory of Ukraine in the mode of import provides for:

1) submission to the customs body of documents that certify the grounds and conditions for the import of goods into the customs territory of Ukraine;

2) payment of taxes and fees that are levied on goods during the import into the customs territory of Ukraine in accordance with the laws of Ukraine;

3) compliance with the requirements provided for by law, concerning measures of non-tariff regulation and other restrictions.

  Documents required for registration of goods and vehicles in the customs import regime:

  1. Payment order for payment by customs payment, purpose of payment - Customs payments according to tariffs. Without VAT.
  2. Payment order confirming payment for services for the customs terminal
  3. Contract, specification, additional agreement.
  4. Invoice originals
  5. Certificate of origin (ST-1, if produced in CIS countries, Form A, etc.)
  6. Accreditation card at customs
  7. Certificate of declaration of currency values
  8. TIR Carnet
  9. Bill of lading CMR (AWB, Railway bill of lading, bill of lading)
  10. Export declaration of the country of departure.
  11. Permit documents (quality certificate, sanitary-epidemiological conclusion, registration of the MOH, Gosstandart, etc.) - if necessary.
  12. Documents that confirm the value and code of the goods (pras-lists, catalogs, technical description, previous conclusions on the cost and code of goods, etc.)
  13. Payment order for quarantine inspection, certified in the GorkhosKarantin.
  14. Agreement on the declaration of goods when attracting brokerage organizations to customs clearance.
Import of goods to Ukraine

There are a number of regulatory documents that are responsible for organizing the import of goods into Ukraine. Among them: the Law on the procedure for importation into Ukraine and other regulatory acts regulating the collection of excise duties, duties and taxation. The most significant factor affecting the cost of importing goods to Ukraine is VAT. The accrual of this tax for the import of goods makes it possible to contain a huge flow of products entering the country. This tax brings the state budget of the country the lion's share of funds. It also creates a competitively-priced commodity market within the country. There are a number of goods, import into Ukraine of which requires special regulation, regulations and instructions, certification, and other licensing documents confirming the right to release goods for free circulation in the import mode. Import of goods to Ukraine without customs registration of import Import of goods to Ukraine without customs registration of imports is almost impossible. Any products when crossing the border must undergo appropriate registration control with the collection of duties and taxes. Customs clearance of goods when imported into Ukraine is usually made with the payment of value-added tax (VAT), customs duty, if it is provided for the goods and, if the goods are excisable, excise duty. When the cargo passes through the state border, it is mandatory to go through all the stages. During the customs clearance of imports, it is necessary to provide licensing documentation in accordance with the current legislation. Temporary import of goods to Ukraine Temporary import of goods to Ukraine under an obligation to re-export: goods that are subject to payment of taxes and temporarily imported into Ukraine under an obligation to re-export, are allowed to enter the customs territory only if guarantees are provided that it is in any The case will be taken out of the country. Under the guarantee means those conditions and the order of their provision, which are established by the legislation of Ukraine. If this obligation is violated, the earlier guarantees will be applied to secure the collection. If, at the appointed time, the goods were not taken out of the country due to an accident or due to natural disasters and this will be confirmed by the relevant documents, the recovery will be lifted.

Deliveries by motor transport

Import (import) of goods by road means the import to Ukraine from any other country of the world of any goods using the vehicle as a transport. Combined types of delivery are also possible, when the goods are delivered by a ship, airplane or other means of transport to the border, and then reloaded into a cargo vehicle. The main feature of deliveries, when the goods cross the border of Ukraine in a lorry, is the need to notify the State Customs Service of Ukraine about the intentions to import this product.

This notice, depending on the specific goods, occurs through the means of registration of the "Preliminary Notification" so-called PP or "Preliminary Declaration" - PD.

A special feature of the design of the PD is the need to provide the state with a guarantee of delivery of goods from the border to the place of registration, the main types of this guarantee are cash in the amount of all mandatory payments for this consignment (VAT, Duty, Excise) and guarantee for a TIR (TIR) ​​book, also exist and other specific types of guarantees. The choice of the form of notification, the procedure for filling in and registration is regulated by the customs code, order STSU number 551 from 03.07.2006, order STSU number 129 from 28.02.2003, order STSU number 396 from 17.04.2008 and other applicable legislative acts of Ukraine. This information is general, brief-informative and does not pretend to be a comprehensive encyclopedic reference. Due to the multifaceted nature and constant variability of the Ukrainian legislation, we strongly recommend that you seek advice, for each specific case, for specialists, that is, for us.

Customs clearance services

The current legislation of Ukraine provides for a rather long procedure for customs clearance of imported goods. For this purpose, a package of documents is collected and documented, which is passed to the customs inspector. When carrying out the procedure, a written customs declaration is carried out - the declaration specifies all data on imported goods. Thus, customs declaration is one of the most important stages of customs clearance services.

Cargo customs declaration (CCD) is a document without which no goods can cross the state border. It serves as a kind of pass through the border. To all - this document shows the legitimacy of the agreement on the export or import operation. As in most countries, the customs declaration, the requirements of which were developed in Ukraine, does not allow in its filling various sorts of erasures or blots. Filling out its sheets is best entrusted to the appropriate specialists.

The declaration is filled in strict accordance with the current rules, any inaccuracies are not allowed. At customs, there are often situations where as a result of incorrectly filled documents, customs clearance of goods is delayed for several days or even weeks.

Many entrepreneurs who import goods in large quantities prefer to work through brokers. At the same time, customs clearance (declaration) of goods is carried out by a customs broker. He is responsible for his actions, as he is a declarant. Actually, the declarant is any person submitting the declaration. In this case, he is a broker under a contract concluded between him and the owner of the imported goods. Also, it is his duty to enter other procedures that are part of the customs clearance of goods.

To charge customs clearance in Ukraine of any goods to customs brokers is completely safe, since the activities of these organizations are controlled by state bodies. The cost of services for brokers is approximately the same, only the list of services differs. Thus, the customs clearance in Kiev or another city of Ukraine will cost as much as in other customs posts. Brokers are distinguished by fast filling of documents, literacy of their filling, and also almost complete absence of problems when carrying out the procedure of customs clearance. Through them, you can clear any goods, ranging from food products, and ending with road transport.

Customs clearance in Ukraine requires the following: execution of customs declarations; execution of certificates of conformity; registration of permits in customs authorities; certification of goods; filling of transport documents; provision of documents on the shipment.

The cost of customs clearance in Ukraine can be calculated independently, if you know the customs code of the goods. When customs clearance of goods in Ukraine, it is taxed, so-called, import VAT, which is 20%. Still excise duty is collected for the following types of goods: alcohol, cigarettes, jewelry, motor vehicles and oil products. Goods that are intended for personal use, as well as those that were obtained by inheritance, are not subject to customs payments and there are relevant documents confirming the fact of inheritance. Precious metals worth more than $ 25,000, solariums, slot machines, medical equipment, agricultural machinery, photo labs and central heating boilers can not be considered as goods for personal use.

Customs clearance of cargo is an obligatory procedure, which must pass any goods when crossing the state border. It includes the registration of all necessary documents and the payment of customs duties and taxes.

If you applied for help in a logistics company, then the delivery and customs clearance of the goods will be in the company's duties. The customs broker will provide services on registration of documents and other procedures required for international transportation.

 The company "Trans-Lille" values ​​its high reputation and leading positions in the international cargo transportation market, we are valued for fulfilling its obligations to deliver goods, and a financial guarantee.

International cargo transportation from the company "Trans-Lil" is a long-term experience, and the guarantee of delivery of cargoes from the necessary place at the right time.

In the company "Trans-Lil" they do not promise what they can not fulfill. We do not offer the impossible, it's just for us that it's impossible for others! Fast delivery and affordable tariffs for cargo transportation of goods and customs service by our company is really being implemented, and we are doing this now.

Export, export of goods from Ukraine

Foreign economic relations between the countries are continuously developing, which leads to the constantly growing import-export of goods between different countries. Every year, the export of goods from Ukraine is hundreds of thousands of tons, going to foreign consumers. Thanks to this, prosperity and economic development of Ukraine is ensured. Just like importing goods to Ukraine, export operations must pass through customs inspectors. At the same time, documents are collected that are handed over to customs officials. Carrying out the export of goods abroad, it will be necessary to pay the relevant fees. Their size, compared with import duties, is small enough that does not lead to an increase in the value of goods. The package of documents that make up the customs clearance of exports is approximately similar to the one that is collected when importing goods into the territory of Ukraine.

Fees for export

Objects of taxation by customs duties and taxes are goods that move across the customs border of the Customs Union.

Customs export duties are established by the Agreement on export customs duties with respect to third countries, which determined that the establishment of rates is made from the agreement of the legislation of the states that are members of the Customs Union. Customs duties on the export of goods are determined by the customs tariff, which lists lists of goods subject to customs duty.

Customs duties on exports are made in order to protect the manufacturer by artificially increasing the cost of goods. Export duties levied on goods when exported abroad are used to equalize low domestic prices and high prices in the external market in order to increase the safety of national resources.

Customs payments for the export of goods may be levied for the storage of international goods, for customs clearance, as well as fees for customs escort of goods.

The customs tariff for export is calculated on the basis of the tariff rates applicable for a certain type of goods. The main criterion for determining the amount of customs payments is the customs value of the goods, as well as the commodity code according to the TN VED of the Customs Union. Customs payments are made simultaneously with the filing of a customs declaration for the goods to be exported. When calculating payments, rates of customs tariffs are taken into account, on the day the customs authority accepts the customs declaration. Customs clearance is the provision of all information about the cargo, as well as the sender and the recipient. All data must be submitted by originals or certified copies of documents and must be attached to the customs declaration.

What documents are needed for Ukrainian business to export products to the EU

Liberalization of trade of Ukraine with the European Union forces domestic exporters to conduct organizational and documentary optimization of business in accordance with EU standards. The analysis of the basic procedures and documents necessary for output to the EU markets.

The EU Customs Code regulates EU trade relations with countries that are not members of the Union. These rules unify the EU's trade procedures with external counterparties, ensuring transparency and accountability. The import customs declaration (ENS) contains the expanded information about the cargo imported to the territory of the EU (transport invoices, invoices, etc.). Such a declaration is submitted in advance, until the goods directly cross the border with the EU member state. The carrier of the goods shall submit the document to the customs service of the Member State of the EU through which the import of goods into the territory of the Union is effected. If, for example, there is an export of finished furniture from Ukraine to Germany, but transportation follows through Poland, then ENS is served in Poland.

The deadline for submitting the declaration varies depending on the mode of delivery of goods:

- Sea container transportation: 24 days before the loading of goods in a foreign port.

- Sea transportation of bulk cargo: at least 4 hours before arrival at the port of destination.

- Feeder traffic: at least 2 hours before the cargo arrives at the port of destination.

- Near air transport (up to 4 hours): until the take-off of the aircraft.

- Long-distance air transportation (more than 4 hours): at least four hours before the aircraft arrives at the first airport in the EU.

- Road freight: at least one hour before the arrival of the goods on the territory of the EU.

The Cargo Customs Declaration (SAD) is provided to the customs authorities of the EU Member State by the importer of goods or its representative in electronic form (each EU member state has its own electronic reporting system) or in the form of a document directly to the appropriate customs service. This declaration contains information on the purpose of the goods (export, import, transit, storage in customs warehouses, temporary imports, processing, etc.) regardless of the method (sea, air or road transport) to which these goods were delivered to the territory of the EU Member State. This declaration is a universal document providing optimal disclosure of information about goods. It also reduces the number of administrative procedures and allows unifying the processes of processing customs information.

Liberalization of trade with the European Union, which is envisaged in the framework of an in-depth and comprehensive free trade area, will provide national producers with a number of opportunities to increase their exports to EU member countries. On the other hand, Ukrainian exporters face a number of challenges that they will face when entering the markets of EU member states. These challenges lie both in the optimization of the business itself and in administrative and legal features such as compliance of exported products with EU standards, availability of necessary documents and licenses for export, etc.

In order to acquaint you with the principles of exporting products to Europe, we give a brief description of the main procedures and documents that are applied.

The EU Customs Code

The EU Customs Code is a set of rules that govern EU trade relations with countries that are not members of the Union. These rules allow to unify the trade procedures of EU countries with external counterparties, as well as ensure their transparency and accountability.

Import customs declaration (ENS)

The import customs declaration contains the expanded information on cargo (transport waybills, invoices, etc.), which is imported into the territory of the EU. Such a declaration is submitted in advance, that is, until the moment when the goods cross the border directly with the EU member state. The carrier of the goods shall submit the document to the customs service of the Member State of the EU through which the import of goods into the territory of the Union is effected. If, for example, you export finished furniture from Ukraine to Germany, but you carry it through Poland, ENS is served in Poland.

The deadline for submitting the declaration varies depending on the mode of delivery of goods:

- Sea container transportation: 24 days before the loading of goods in a foreign port.

 - Sea transportation of bulk cargo: at least 4 hours before arrival at the port of destination.

 - Feeder traffic: at least 2 hours before the cargo arrives at the port of destination.

- Short-haul air transport (up to 4 hours): until the take-off of the aircraft

- Long-haul air transportation (lasting more than 4 hours): at least four hours before the aircraft arrives at the first airport in the EU.

 - Road freight: at least one hour before the goods arrive on the territory of the EU.

More information about the declaration you can find

The Cargo Customs Declaration (SAD) is provided to the customs authorities of the EU Member State by the importer of goods or its representative in electronic form (each EU member state has its own electronic reporting system) or in the form of a document directly to the appropriate customs service.

This declaration contains information on the purpose of the goods (export, import, transit, storage in customs warehouses, temporary imports, processing, etc.) regardless of the method (sea, air or road transport) to which these goods were delivered to the territory of the EU Member State. This declaration is a universal document providing optimal disclosure of information about goods. It also reduces the number of administrative procedures and allows unifying the processes of processing customs information.

For more information on this block, please click on the links below:

Example of a SAD cargo customs declaration (download an Excel document)

Additional information about the customs declaration.

And if you prefer infographic, here, step by step, the key procedures and stages of the import of products by the EU member states are described.

Customs procedures to be aware of

Receiving EORI code (registration as an economic operator)

In order to export goods to the EU countries and to carry out trade and economic activities on their territory, it is also necessary to register and obtain the registration code of the economic operator (the subject of economic economic activity), the so-called EORI code (number in the system of registration and identification of economic operators of the EU) . EORI is a unique identification code issued by the customs authority of a member state of the EU to all economic entities that are involved in trade and economic relations regulated by EU customs legislation.

For exporters who are not EU members, this code is assigned automatically, at the first submission:

- Cargo customs declaration;

- Import customs declaration (ENS);

- Declarations in a simplified form (EXS).

Economic operators are obliged to use the EORI code for any kind of interaction with the EU customs authorities.

More about the system of registration and identification of EU economic operators and the assignment of EORI code can be found here.

When goods arrive at the customs office of an EU Member State, they are placed in temporary storage under the management of that EU Member State (for a period of up to 45 days, provided that the goods are delivered by sea and up to 20 days, provided they are delivered in another way). There, the goods are stored until the customs authorities issue a permit for their further use for various purposes, namely:

  1. Release of goods for free circulation. The goods are received for free circulation provided all the necessary customs procedures are performed and the relevant documents are provided: • certificates of payment of all taxes and duties, including excises and VAT; • the necessary certificates and permits for the goods (confirming compliance with phytosanitary, technical requirements, labeling requirements, etc.).
  2. Transit procedure. When goods are imported into the EU and moved between member countries, information on the customs clearance of goods is transmitted by the customs authorities of the state through which they were imported into the EU territory, as well as to the customs authorities of the country of destination of the goods.
  3. Temporary storage of goods at customs. Goods exported to EU countries can be stored in special bonded warehouses until permission is given for their further use. Goods that are in bonded warehouses are exempted from payment of duties and taxes.
  4. Processing of goods within the customs territory. Some types of goods imported by EU member states may not be subject to customs duties and taxes, provided that they are imported into the country for further processing and re-exportation to countries that are not members of the Union. If the end products produced from such raw materials remain in the EU territory, they are subject to taxation in accordance with the current rates of taxes and duties.
  5. Temporary importation (import). Goods may be imported into the EU territory and not subject to duties and taxes, provided that they are intended for re-export and will not be subjected to any modifications. The maximum allowed period for temporary importation of goods into the territory of a Member State is 2 years.
  6. Import of goods into a free economic zone or warehouse. Free economic territories are special zones of the EU into which goods can be exported without payment of customs duties, VAT, excise taxes, and without passing the majority of standard customs procedures. Goods in such economic zones can be changed or recycled. At the same time, the regime for exemption from taxes remains.
Taxes that will have to be paid

- Customs cost

Most customs duties, taxes, and VAT are collected as a percentage of the value of exported goods. The customs authorities determine the customs value of goods on the basis of their commercial value at the time of entry into the EU by the formula: the purchase price plus the cost of delivery to the point of entry into the customs territory of the Union. In some cases, the customs value of goods may differ from their value specified in the accompanying documents. More about the assessment of customs value can be found here.

- Excise tax and VAT

Excise taxes in the EU. Excise taxes refer to indirect taxes on goods that harm health or the environment. These taxes increase the final cost of goods for customers, thus reducing their consumption and irrational use (for example, if we talk about fuel). The tax is levied on ready-made goods (provided they are produced in the EU territory) or imported goods, after importing them into the EU territory (from countries that are not EU members). The general principles of calculating excise taxes can be found here.

Excise taxes on groups of goods. In the EU, excise taxes are levied on oil products, electricity, tobacco products, alcohol and alcohol:

Excise tax rates for alcohol and alcoholic beverages: general rules for calculating taxes, tax rates for types of alcoholic beverages;

Excise tax rates for tobacco products: general rules for calculating taxes, cigarettes, other tobacco products;

Excise tax on oil products and electricity.

The total excise tax rates at the EU level are minimal, so the rates that are set by individual member countries of the union may be higher than the pan-European rates depending on the needs and specificities of their economies.

For more information on customs tariffs, you can get acquainted with the electronic database of customs data of the EU TARIC.

The company "Trans-Lille" values ​​its high reputation and leading positions in the international cargo transportation market, we are valued for fulfilling its obligations to deliver goods, and a financial guarantee.

International cargo transportation from the company "Trans-Lil" is a long-term experience, and the guarantee of delivery of cargoes from the necessary place at the right time.

In the company "Trans-Lil" they do not promise what they can not fulfill. We do not offer the impossible, it's just for us that it's impossible for others! Fast delivery and affordable tariffs for cargo transportation of goods and customs service by our company is really being implemented, and we are doing this now.

To calculate the cost of cargo transportation and customs services, use the special service on our website Online application, Calculation of the cost of delivery - or for office use. + 38 067 616 50 76., +38 067 446 92 60, +38 044 566 82 97 (566 7985).