Preliminary Decision on Classification of Goods

Upon a written application of a declarant or an authorised person, Customs Authorities make a preliminary decision regarding classification of a commodity (including complete objects that are supplied in nonassembled condition by several lots during a long time period).

A preliminary decision is a document in a due form which is adopted following the results of consideration of the request of the declarant by the Customs Authorities, a list of those is defined by the SCSU or by a structural subdivision of the SCSU which is responsible for executing of control over classification of goods in accordance with the UCC FEA.

The preliminary decision is made in relation to the goods that a subject of the Foreign Economic Agreement (Contract) up to the moment of their supply to the Customs Authority for the fulfilment of the procedures of customs control and customs clearance (processing).

The preliminary decision is binding for any Customs Authority. Lack of a preliminary decision is not a basis for refusal in customs clearance.

The preliminary decision is valid within three years from the date of its adoption if the facts and conditions that are the basis for making this decision are staying invariable.

The application should contain the following information:

  • 1. the last name, name, patronymic, place of residence, registration number of a taxpayer or a series and number of a passport (for physical persons who, on the reasons of their religious views refuse to obtaining a taxpayer registration number and officially notified a relevant authority of the State Tax Service and has a special mark in their passports) of a physical person who is applying;
  • 2. name, place of location, code under the Entire State Register of Enterprises and Organisations of Ukraine of a legal entity that is applying;
  • 3. contact phone numbers of an applicant and address, for receiving the preliminary decision (an answer) to the application.

With the application an applicant provides documents containing data that are required for making the preliminary decision:

  • A foreign Economic Agreement (Contract);
  • specifications, technological schemes of production of the goods (if available);
  • photographs, drawings of the goods (if available);
  • permissions and certificates of authorised State Authorities (if available);
  • specifications, catalogues and passport data about goods from the producer (if available);
  • сеrtificates of origin of goods, permissions, marking labels (if available).

For identification of additional characteristics and properties of goods, samples of the goods are added to the application.

The documents are provided in originals or their copies certified under the legally prescribed order. If the documents are compiled in a foreign language, an applicant should provide their translation into the Ukraininan language.

The application should be signed by:

  • a head of the legal entity and certified with his/her stamp
  • a physical person.

If the application is submitted to the benefit of a legal entity or a physical person by its representative, a copy of the Letter of Attorney should be enclosed to the application that is prepared in compliance with the requirements of the law.

The term for making a preliminary decision is 30 days from the day of registration of the application.

A Head (or a Deputy Head)of the Customs Authority may make a decision on the prolongation of the term of consideration of the application over a 30-day period but not more than for 15 calendar days, and the Customs Authority should inform an applicant in a written form about this decision prior to the ending of the 30-day term with the indication of the relevant reasons.

If the information about the goods provided in the application by the applicant are insufficient for making a preliminary decision,the Customs Authority within 10 working days from the day of registration of the application informs the applicant about the necessity of provision of additional information.

In case of falour of provision of all required data for making a preliminary decision, by the applicant together with the application, the term of making such a decision is defined from the date of submission of all required documents by the applicant.

In case of non sub,ission by the applicant of all required data or establishing a fact of consideration by other Customs Authority an application of this applicant regarding the same goods, the Customs Authority refuses to consider the application with the argumentation of the reasons that have become a basis for the denial of making a preliminary decision, with returning probes and samples of the goods (in case of their availability).

Refusal of consideration of the application does not prevent from the repeated application from the applicant, under the condition of elimination of the reasons that were the basis for the refusal.

If the Customs Authority earlier has provided the decision on determination of a code of a commodity in relation to the goods that is a subject of the Foreign Economic Agreement (Contract) of the applicant, and this decision has not been changed and cancelled, the preliminary decision is not maid.

A Customs Authority that has made the preliminary decision can withdraw it if the decision:

  • 1) was made on the basis of the unreliable documents provided by the applicant, unreliable information provided by the applicant and/or as the result of non submission of all availbale information by the enterprise that was required for making this decision that substantively influenced the nature of this decision;
  • 2) has come into conflict with the legislation of Ukraine in the sphere of the State Customs Activity as a result of making amendments to the latter;
  • 3) was made with the violation of the requirements of the Customs Code of Ukraine.

If the preliminary decision is withdrawn by the Customs Authority on the reason mentioned in Point 1), the declarant or an authorised person bears responsibility, stipulated by the Customs Code of Ukraine and other Laws of Ukraine, for the negative implications of the application of this decision from the moment of its adoption.