On September 22, 2021, the Verkhovna Rada of Ukraine adopted as a basis the draft Law of Ukraine on regulating the procedure for drawing up of customs declarations for goods falling under different tariff subheadings under UKT ZED, in line with the EU Customs Code.
The draft Law was developed to fulfill Ukraine’s obligations under the Association Agreement and is aimed at implementing to the national legislation the provisions of the EU Customs Code regarding drawing up of customs declarations.
The draft Law provides for the possibility to declare a consignment of goods falling under different tariff subheadings under the UKT ZED code (at 6-digits level) on the basis of one tariff subheading that is subject to the highest rate of import or export duty. Also, the draft Law envisages the procedures for conversion of specific duty to ad valorem duty to collect the duty at the highest rate within the same tariff subheading under the UKT ZED.
New declaration procedures will not apply to goods that are subject to excise tax and special types of duties, as well as to those falling under quantitative imports restrictions under the law.
The novelties aim at simplifying and speeding up customs declaration procedures.
For more information, please contact Managing Partner Dmytro Vidsota.