Customs Brokerage Activity

Expert&Consulting Group «UKRCUSTSERVICE» is ready to offer You the services on the customs processing (clearance) of the goods, аs follows:

1) Аccreditation (reaccreditation, inserting changes to the FEA entity registration card) at the Customs Authorities.

Аccreditation is a registration and stock-taking of the FEA entity at the Customs Authorities. For customs processing of any goods the FEA entity should apply to the Customs Authority in which jurisdiction he/she is registered by the State (the place of residence), and to get registered within this Customs Authority. If the registration card of the FEA entity is not available, it is the basis for the Customs Authorities to refuse the customs clearance of the goods to this entity.

Documents for accreditation at the Kyiv Regional Customs Office.

  1. The Statute (The Founders Agreement, if available) (the original + a notarised copy).
  2. Extract from the Unified State Register of Legal Entities and Individual Entrepreneurs of Ukraine (the original + a notarised copy).
  3. Сertificate of the State Committee of Statistics of Ukraine (the original + a copy certified with the main seal of the enterprise).
  4. The Minutes of the Meeting of Founders About Appointment of the Manager of the Enterprise (the original + a copy certified with the main seal of the enterprise).
  5. Passport of the manager (pages 1-4 and 11) (the original + a copy certified with the main seal of the enterprise).
  6. Complete address of the registration and permanent place of residence of the manager (with indication of a post code).
  7. Order on Appointment of the Chief Accountant (if available) (the original + a copy certified with the main seal of the enterprise).
  8. Passport of the chief accountant (pages 1-4 and 11) (the original + a copy certified with the main seal of the enterprise).
  9. Complete address of the registration and permanent place of residence of the (with indication of a post code).
  10. Сertificate about the registration of a VAT or a single tax payer (the original + a copy certified with the main seal of the enterprise).
  11. Сertificate about the registration of the “4-ОPP form” tax payer (the original + a copy certified with the main seal of the enterprise).
  12. Сertificate from the bank on opening accounts (the original).
  13. Order on appointment of persons authorised to conduct the work with the Customs (the original).
  14. Order on appointment of persons authorised to conduct the work with the Customs (a copy certified with the main seal of the enterprise).
  15. Passports of persons authorised to conduct the work with the Customs (the original + a copy certified with the main seal of the enterprise).
  16. Complete address of the registration and permanent place of residence of the authorised to conduct the work with the Customs (with indication of post codes)
  17. Lease Agreement for the premises of actual location, Certificate of Acceptance and Transfer (the original + a copy certified with the main seal of the enterprise).
  18. Сertificate for the right of ownership of the renter (a copy certified with the main seal of the enterprise).

2) Declaration and customs processing (clearance) of goods.

Declaration — a statement in a set form (the written, oral, by performing actions) of exact data about the goods, the aim of their transfer across the customs border of Ukraine, as well as the information which is required for their customs control and customs clearance. When the written form of declaration is applied, both electronic documents and hard copies may be used.

Customs clearance (processing) is the performance of the customs formalities that required for release of goods and commercial means of transport.

3) Preparation of documents for submission to the Customs Authorities for customs clearance.

For performing the customs clearance, together with the completed form of the customs declaration, the other documents that confirm the data incorporated into the declaration, are to be submitted to the Customs Authorities.

The list of the documents required

  1. Foreign Economic Agreement (Contract) or other documents that confirm the right for owning, using and/or disposal of goods;
  2. transport (shipping) documents;
  3. commercial documents which the declarant has;
  4. if required — the documents that confirm enforcement of the non tariff measures of the Foreign Economic Activity;
  5. the documents that confirm the implementation of the limitations associated with the application of the protective, antidumping and compensation measures (if these limitations have been applied);
  6. in the cases specified by the Customs Code of Ukraine — the documents that confirm the country of origin of goods;
  7. if required — the documents that confirm the payment and/or the provision of the payment of customs fees and duties;
  8. if required — the documents that confirm the right for preferences on the payment of customs fees, for the application of the complete or partial exemption from the tax fees payment, in accordance with the selected customs regime;
  9. if required — the documents that confirm changing terms of the tax fees payment;
  10. if required — the documents that confirm the declared customs value of goods and the selected method of its determination, in accordance with Article 53 of the Customs Code of Ukraine;
  11. if required — the documents that confirm the declared code of the commodity, in accordance with the UCC FEA.

4) Completing the customs declaration.

Тhe customs declaration is an application in a duly form in which the customs procedure is indicated which should be applied to the goods, and information prescribed by the law about the goods, conditions and ways of their transfer across the customs border of Ukraine and associated with the charging customs fees, required for the application of this customs procedure.

Тhe customs declaration on the blank form of the unified administrative document for declaring the goods (except of those that are sent across the customs border of Ukraine in international postal and express parcels), that are transferred across the customs border of Ukraine by declarants (except of citizens), should be filled in for the following items:

  • the goods with the declared customs value over EUR 100;
  • the goods eligible to the State export control, and transfer of which across the custom border of Ukraine, according to the law, requires the obtaining of the relevant permission or conclusion;
  • the goods that are imported onto the customs territory of Ukraine and are the subject of the State registration, in accordance with the law;
  • the goods that are placed under the customs regimes such as the Customs Warehouse, the Free Customs Zone and the Duty Free Trade, and after staying under those regimes are placed under the other customs procedures (regimes).

5) Preparation and submission of the cargo delivery control documents to the Customs Authorities

The preliminary notice is the notice in advance made by the declarant to the Customs Authority, about his/her intention to import the goods onto the customs territory of Ukraine or to export them outside of Ukraine.

6) E-declaration is performed with application of the electronic customs declaration that is certified with the electronic numerical signature and other electronic documents or their requisites in the cases set up by the law.

The Expert&Consulting Group «UKRCUSTSERVICE» offers its services on e-declaration in the following order.

7) Completing of commercial transport documents (Invoice, Invoice Facture and Invoice Proforma) and packing lists.

These documents should be filled in by the declarant in the accordance with the international practice, the Customs Convention on the International Transport of Goods under Cover of TIR Carnets (TIR Convention, 1959 and 1975) and the Convention on the Contract for the International Carriage of Goods by Road dated May 19, 1956, mainly, during the exportation of the goods.

8) Calculation of the obligatory customs fees and duties.

There are the following fees and duties to be paid during the customs clearance of goods:

1. Customs duty is the State tax, set up by the Tax Code of Ukraine and the Customs Code of Ukraine, that is charged and paid in accordance with the Customs Code of Ukraine, the Laws of Ukraine and International Treaties that are approved as the legally binding by the Verkhovna Rada (Supreme Council) of Ukraine.

The basis for charging the duty upon the goods that are transferred across the customs border of Ukraine, is the following:

  • the customs value of the goods, for the goods that are subject to the ad valorem duty rates specified by the law;
  • the quantity of the goods in the units of measure specified by the law, for the goods that are the subject to the specific duty rates.

2. The value added tax (VAT) is an indirect tax that is charged in accordance with the norms of Section V of the Tax Code of Ukraine.

The value added tax is charged for the operations associated with the supply of goods and services on the territory of Ukraine, and for the importation and exportation of the goods and services. For the taxation of goods and services on the territory of Ukraine and for their importation the 20% VAT rate is applied, when the exportation is charged with the 0% VAT rate.

The basis for the taxation of the operation associated with the supply of goods imported onto the customs territory of Ukraine, is identified on the basis of their contract price but not less than the customs cost of the goods, upon which the taxes and fees have been identified, to be paid during their customs clearance, including excise tax and import duty and with exception of the VAT that is included into the price of the goods/services, according to the law.

3. The excise tax is the indirect tax for the consuming of certain kinds of goods (products) that are specified by the Tax Code of Ukraine as excisable, and which is included into the price of the goods (products).

The following commodities are excisable: ethyl alcohol and other spirit distillates, alcoholic drinks, beer; tobacco goods, tobacco and tobacco substitutes; oil products, condensed gas; automobiles, car bodies, trailers and semitrailers and motorcycles.

The basis for the excise taxation of the goods transferred across the customs border of Ukraine is the following:

  • for the goods that are subject to the ad valorem duty rates specified by the law — The cost of the goods (products) that are imported onto the customs territory of Ukraine, upon the established by the importer maximal retail prices for the goods (products) that he/she imports, with the exception of the VAT and with inclusion of the excise tax.
  • for the goods that are subject to the specific duty rates — their size identified in the units of the measure of the weight, volume, quantity of the goods (products), volume of the car engine cylinders or in the other physical indicators.

9) Determination of the customs value (cost) of the goods.

Тhe customs value of the goods that are transferred across the customs border of Ukraine is the cost of the goods that is applied for the customs purposes and that is based on the price which has been actually paid or should be paid for these goods. Тhe customs value of the goods that are transferred across the customs border of Ukraine is determined by the declarant, in accordance with the norms of the Customs Code of Ukraine and is the basis for the calculation of the customs fees. Determination of the customs value of the goods that are imported into Ukraine in accordance with the import customs regime is performed under the methods specified in Chapter 9 of the Customs Code of Ukraine.

10) Determination of the code of the commodity according to the UCC FEA is the classification of the commodity within the relevant commodity grouping, following the requirements and rules of the Ukrainian Classification of the Commodities of the Foreign Economic Activity on the basis of the provided complete information about the characteristics, functions and usage of the commodity.

Do You want to get commodities, to deliver them and to make customs clearance? We are glad to help You!

Must Know

In the course of the customs processing (clearance), some disputable issues may appear relating to the correctness of the coding the goods under the UCC FEA, the customs value, the country of origin and the provision of the preferential regime (a preference). The settlement of the disputable issues takes place during the customs clearance procedure, with the involvement of the specialised departments of the Customs Authority.

Sometimes, in order to verify the correctness of the classification of commodities in accordance with the UCC FEA, the laboratory examination of the commodities is required, with the obligatory sampling of the goods.