Customs Control of Goods

Customs control is a set of activities that are carried out by Customs Authorities within their authorities with the aim of enforcement of the norms of the Customs Code of Ukraine, the Laws and other legal regulatory acts in the sphere of the State Customs Activity, international treaties of Ukraine, concluded under the legally prescribed order (Point 24 of Article 4 of the Customs Code of Ukraine, hereinafter – the CCU).

Customs control during the importing of goods, commercial means of transportation starts from the moment of crossing by them the customs border of Ukraine and ends after the completion of their customs clearance, with the exception of the customs regimes that prescribe stay under customs control during the entire term of effect of the selected customs regime.

Customs control during the exporting of goods, commercial means of transportation out of the customs territory of Ukraine starts from the moment of making goods, commercial means of transportation for customs clearance and their declaring under the procedure prescribed by the CCU, and ends after the completion of their customs clearance and crossing by them the customs border of Ukraine, with the exception of the customs regimes that prescribe stay under customs control during the entire term of effect of the selected customs regime.

Forms of the customs control:

  • 1) check out of the documents and data that are to be submitted to the Customs Authorities during transfer of goods, commercial means of transportation across the customs border of Ukraine;
  • 2) customs examination;
  • 3) registration of goods, commercial means of transportation that cross the customs border of Ukraine;
  • 4) oral enquiry of citizens and officials of enterprises;
  • 5) examination of territories and premises of temporary storage warehouses, customs warehouses, free customs zones, duty free shops and other places where goods, commercial means of transportation are located, that are subject to the customs control, or an activity is carried out which is controlled by the Customs Authorities, according to the CCU and other Laws of Ukraine;
  • 6) verification of registration of goods that cross the customs border of Ukraine and/or stay under the customs control;
  • 7) conduction of documentary examination of enforcement of the requirements of the law of Ukraine in the sphere of the State Customs Activity, including timeleness, reliability, complitness of charging and payment of customs fees and duties;
  • 8) submittion of requests to other State Authorities, institutions and agencies, authorised bodies of foreign states, for establishing originality of the documents submitted to the Customs Authority.