ATA-carnet clearance

Customs Code of Ukraine.

Clause 8. Customs regime of the goods and transport vehicles that are moving through the customs border of Ukraine.

Chapter 34. Temporary import / export

Temporary import (export) - is the customs regime in accordance to which the goods can be imported to the customs territory of Ukraine and exported from it with obligatory return back of these goods to the territory of Ukraine without any changes, except for the natural wastage or losses under normal transportation conditions.

Transit of the goods in the regime of the temporary import/export stipulates:

  1. providing the customs authority the set of documents that confirm the basis (reasons) for the temporary import / export of the goods to/from the territory of Ukraine;
  2. providing the customs authority that fulfills the customs clearance of the goods for temporary import/export, obligations for their return in the time terms specified by the aim of the temporary import/export, but not exceed the terms adjusted by the Customs Code;
  3. providing the customs authority that fulfills the customs clearance of the goods for temporary import/export, permits for temporary import/export issued by relevant authority, in case that is is required by law;

Permission for temporary import/export to/from territory of Ukraine under obligations for mandatory return is assumed for the:

  • goods for demonstrations or usage at exhibitions, fairs, conferences or other similar occasions;
  • professional equipment, necessary for the entities which are coming to Ukraine / going out from Ukraine, for the preparation of the reportages, making records, TV transmission, for mass media or movie making;
  • containers, palettes, packaging (returnable packaging), also many other different goods, that are imported/exported because of some commercial operation and import/export of which is not considered as a commercial operations itself;
  • samples of the goods, products and advertising movies, under condition that they will stay property of the person that lives or stays outside the territory of temporary import/export and their usage in the territory of Ukraine is not for commercial purpose;
  • goods that are imported/exported with educational, scientific or cultural aim, meaning scientific and educational equipment, equipment for improving conditions of the salesmen entertainment, as well as other goods, that are imported/exported in terms of some educational, scientific or cultural activity;
  • personal property/belongings of passengers and sport goods that are delivered for sport goals;
  • materials for advertising and tourism;
  • transport machines that are used exclusively for the passengers and goods transportation through the customs territory of Ukraine.

Decision about approval for the transit through customs territory of Ukraine in temporary import/export regime is made by the customs authority under the rules defined by the Cabinet of Ministers of Ukraine.

Customs authorities do not allow to transit the goods in the regime of temporary import/export, if there is no possibility to define the reliability during their identification , as well as in cases of lack of guarantees of the goods’ return.

Maximum term of the temporary import/export of the goods is 1 (one) year from the moment of first entrance to/exit from the territory of Ukraine.

Taking into account the aim of import/export and other circumstances in terms defined in the first part of this article, the term of staying of goods in the territory of Ukraine could be prolonged by the relevant customs by special order.

Releasing form taxes during the goods’ transit in temporary import/export regime is regulated exclusively by tax decrees of Ukraine.

Until the validity term expires for the temporary import/export the person who gave the obligations about mandatory return of the goods has to:

  1. export / import the goods according to the obligations provided to the customs authority;
  2. or inform about the changes of the customs regime, that is allowed for the goods only with observations of the norms of present Customs Code and other legal acts of Ukraine.

In case of temporary import/export of some separate types of the goods, that are defined by the Cabinet of Ministers of Ukraine, customs clearance of the goods in temporary regime is done by the customs authorities only by condition of guarantee in accordance with observation the law of the temporary regime.

Temporary import/export regime is perhaps the most difficult and complicated in our legislation

Depending on the reason for temporary import/export the customs clearance in this regime may be with or without customs payments (as in import regime).

To avoid possible problems the best way is to get in touch with us before you plan your delivery but not at the moment when goods are sent or at border crossing point or even at customs terminal waiting for clearance.

We have big experience of such types of clearances and we will help you for sure to make this process painless for you and prepare the document and do the clearance right on time. Inquire!

 

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