CUSTOMS
Ukraine has introduced a number of import relaxations to ensure efficient operation of customs formalities during martial law.
Temporarily, until the termination or abolition of martial law on the territory of Ukraine, taxpayers under single tax groups I to III may use the simplified procedure for declaring goods by submitting a preliminary customs declaration containing all the necessary information for the release of goods in accordance with Article 259 (5) of the Customs Code of Ukraine.
Customs clearance of goods shall be completed as soon as possible, but not more than four working hours from the date of presentation to the customs authority of goods, commercial vehicles subject to customs clearance, submission of a customs declaration or a document replacing it in accordance with law.
The payment for the performance of customs formalities by the customs authorities outside the location of the customs authorities or outside the working hours established for them shall not be charged.
Customs formalities may be performed by another customs authority, including without presenting such goods to this customs authority, under the coordination of the State Customs Service, if the customs authority does not fulfill the tasks assigned to customs authorities due to martial law.
On 6 June 2023, Regulation 2023/1077 of the European Parliament and of the Council on temporary trade-liberalization measures entered into force. This decision complements the opportunities available to Ukrainian exporters under the EU-Ukraine Association Agreement.
Now the tariffs stipulated in the Agreement will be temporarily suspended. These are, in particular:
• duties on industrial products;
• suspension of the entry price system for fruits and vegetables;
• suspension of all tariff quotas for agricultural products;
• suspension of anti-dumping duties on imports of goods originating in Ukraine;
• suspension of global safeguards against Ukrainian goods.
On 04 May 2022, Ukraine and the United Kingdom legally formalized the abolition of import duties and tariff quotas in bilateral trade by signing an agreement. On 08 February 2024 Ukraine and the UK extend the duty-free trade regime for 5 years.
On 31 March 2023, Agreement No.1, in the form of an Exchange of Letters between the United Kingdom of Great Britain and Northern Ireland and Ukraine regarding Amendments to the Agreement on Political Cooperation, Free Trade, and Strategic Partnership between Ukraine and the United Kingdom of Great Britain and Northern Ireland (hereinafter referred to as Agreement No. 1), came into effect. Pursuant to the terms of the Agreement, Article 1, titled “Temporary Elimination of Duties” of Agreement No. 1, stipulates the modification of Article 29.1, titled “Elimination of Import Duties.” This entails the Parties’ agreement to abolish all duties on goods originating in the partner country.
Also, on 10 May 2022, U.S. Secretary of Commerce Gina Raimondo announced the suspension of duties on Ukrainian steel for one year. This refers to the 25% duty on steel products imposed by the US in 2018. The abolition of additional duties on steel products originating from Ukraine has been extended until 01 June 2025.
The European Commission and the European Parliament approved the suspension of import duties and quotas on Ukrainian exports. The duty-free trade regime will be in effect for Ukraine until 05 June 2025.
On 09 June 2022, the Government of Canada decided to eliminate all duties on imports of goods from Ukraine. Although most goods from Ukraine were imported into Canada duty-free under the Canada-Ukraine Free Trade Agreement (CUFTA), duties were still applied to certain goods. On 10 April 2024, the Verkhovna Rada of Ukraine adopted the Law of Ukraine “On Ratification of the Free Trade Agreement between Ukraine and Canada”.