Foreign economic activity in Ukraine has been actively developing in recent years, and therefore the topic of registration of goods when they cross the border, during import and export , is particularly popular. What are the customs payments, and what is the list of documents required for the clearance of goods, it is important for many entrepreneurs to know.

Customs clearance is the process of documenting the passage of products across the state border. And according to the law, the first step is to submit the declaration and accompanying documents to the supervisory authority. The second is the payment of duties established by the Tax Code.

Where can I get customs declaration forms

To go through the declaration stage, you must submit an application, which will indicate the exact information about the goods transported across the border. Important data are the weight or number of batches, the estimated cost, the purpose of transportation, the external and technical characteristics of the product.

It is necessary to submit the declaration and accompanying package of documents in electronic form or in paper form, but it is imperative to attach a certified electronic copy.

An electronic declaration form for filling can be found on the website of the fiscal service, obtained from a customs broker or from a customs office in each region of the country. The type of document depends on the type of cargo transported. For example, from January 1, 2018, goods weighing up to 50 kg and costing up to 500 euros can be transported without a duty to Ukraine, provided that the import is carried out by a person who has been absent from the country for more than 24 hours and who is entering from abroad no earlier than 72 hours after its extreme intersection.

Without filing a declaration into the state, you can also import:

  • food products weighing less than 2 kg;
  • up to 5 boxes of medicines;
  • up to 1 liter of alcohol is stronger than 22%, up to 2 liters of wine or 5 liters of beer;
  • no more than 200 cigarettes, 50 cigars or 250 grams of tobacco;
  • personal belongings of a person crossing the border.

If a citizen crosses the border more than once a day, or if he has a product worth more than 1,000 euros, he must fill out a customs declaration and pay a duty of 10% + VAT.

When it comes to parcels, those with a value not exceeding 100 euros are exempt from duty. If the price is higher, VAT is charged on the difference between the invoice value and the lower threshold of EUR 100.

The speed of customs clearance may depend on the characteristics of the product itself, as well as the presence of all the necessary accompanying and permits with it. If the product requires a certain examination or quarantine due to the epidemiological situation, registration may be delayed. It is also impossible to get the necessary documents quickly if the payment of the required fee is delayed.

How is customs duty calculated

The amount depends on its type: the duty can be import, export, seasonal or a special type, for example, compensation or import duty. The type is established according to the characteristics of the goods and in accordance with the operations performed for its transportation.

The rates are also set different:

  • ad valorem is charged as a percentage;
  • specific depends on the number of units of production, and is charged in monetary amount;
  • the combined one is made up of cash and interest charges.

A large amount of goods can be transported across the border without paying a duty only if special conditions are observed that fall under the list of benefits, also indicated in legislative acts.

Payment of a certain amount for the import or export of products is a mandatory procedure, which cannot be dispensed with in the course of international trade. It is charged in each state. Therefore, entrepreneurs should understand this topic, because if certain rules are observed, you can use preferential rates, which will contribute to saving money and, accordingly, successful business development.

When it comes to trade in excisable goods (cars, alcohol, motor vehicles, tobacco products, etc.), an excise duty may be added to the duty.

Charging taxes on the export and import of products plays a huge role for the economy of the state. Payments perform many functions:

  • contribute to the replenishment of the state budget;
  • help to stimulate the development of domestic trade;
  • protect the interests of national products due to competition from imported goods.

At the same time, a decrease in rates is permissible in a country that seeks to develop foreign economic activity, to promote the promotion of its products on the world market.

Product classification

The amount of customs tax depends on the type of goods transported. It is determined by the specially assigned UKTVED code. It is a ten-digit number according to the classification in force in the country.

The code assigned to the cargo is used to recognize it at customs, to fill out a declaration, calculate the level of state control and charge a certain amount of duty for the correct selection of the code, on which the additional costs of the cargo owner or carrier will depend, third-party specialists are hired who know many loopholes in the legislation, and also familiar with all the nuances of the registration procedure.

In order for the code to be assigned as accurately as possible, you must have information about:

  • external product description;
  • its technical characteristics;
  • chemical composition or raw materials used in production;
  • purpose and field of application.

In the course of assigning a code, it is worth avoiding falsification of data, since during a customs check, in case of suspicion, inspectors can take fences for a detailed examination.

Customs declaration: Procedure for registration. Samples

The import of goods to Ukraine is controlled using a complex system of regulations, many of which contradict each other. Therefore, it is often almost impossible to understand all the intricacies without the assistance of a specialist. It is worth contacting licensed customs brokers who are familiar with all the nooks and crannies of the current legislation.

With the help of a specialist, it will be possible not only to avoid the hassle associated with customs clearance of the cargo, but also to minimize the costs of the enterprise, save a lot of time on the collection and execution of the necessary package of documents.

Very often in the course of business development, its owner does not understand that imports only bring losses. A specialist will help you calculate the estimated benefits and possible risks.

If it is still profitable to import goods, it is worthwhile on your own or with the assistance of a broker, go through certain stages:

  • determine a specific import regime, which also determines the amount of customs duty;
  • determine the product code;
  • to carry out the accreditation of the enterprise in the controlling body as a participant in foreign economic activity;
  • collect a full package of accompanying documents;
  • import goods, submit a declaration and a package of papers for customs control;
  • pay duties and taxes to obtain permission to continue to carry out commercial activities.

In addition to the customs declaration, the goods must be accompanied by an invoice, invoice, and a detailed list of the goods. If a broker helps you – a surety agreement.

Depending on the type, you may need papers on the passage of products of environmental, veterinary or sanitary control, you will need to provide licenses or certificates, documents that confirm the value of the cargo, its payment under the contract, and other transport documents.

For the export of products, the list of actions and necessary documents is also considerable. At the same time, it will not be possible to become a full-fledged participant in foreign economic activity and international trade in a different way. Only accredited companies that are ready for the difficulties that will accompany them on their way to success can engage in this type of business.

To be sure of the legality of all operations performed, you should seek help from specialists. A wide range of services is offered to clients by the Sea Way company . With such a partner, it is not difficult to start your own business or give an additional impetus to the development of an existing business.

In “Sea Way” you can get advice and support from a customs broker, as well as order a range of logistics services. The company is an expert in container shipping – specialists will find the most optimal and profitable solution for your company! Affordable cost and high-level service are the main advantages of cooperation that every client can take advantage of!