The Customs Code of Ukraine regulates imports and exports. This Code was adopted in March 2012 and most recently amended in August 2022.

The Customs Code outlines procedures for import, exports, re-export, temporary entry, and transit of goods for customs clearance, duty, excise and other customs tariffs payments, activity of customs brokers and customs bonded warehouses, etc. In addition to the Customs Code, current Ukrainian legislation on customs includes two Supplements to the Law - On Customs Duty Rates of Ukraine № 674-IX, most recently updated in July 2021, where duty rates are set forth. The main law governing import and export VAT and refund of export VAT is the Tax Code of Ukraine, Section V.

According to Ukrainian legislation, both individuals and legal entities can act as importers of record in connection with customs clearance of goods imported to Ukraine, though a business entity must be accredited with its local customs office. The procedure and list of required documents are set forth in the Procedure for Registration of Entities that Carry Out Operations with Goods.

Current business practice in Ukraine is that an American exporter or shipper usually does not deal directly with Ukrainian Customs unless registered as a company under Ukrainian jurisdiction. In most business practices customs clearance of imports is vested to a locally registered Ukrainian business partner or to a Ukrainian end-user customer.

For consultations and complaints contact:
State Customs Service
11 Degtyarivska Str., Kyiv, Ukraine, 04119
phone. +380 44 481 20 42
Email: post@customs.gov.ua
zvernennya@customs.gov.ua
Form for filing complaints (Beta, available in Ukrainian only) https://cc.customs.gov.ua/