On September 27, 2022, the Cabinet of Ministers of Ukraine adopted a number of regulations that open access to an unlimited range of Ukrainian businesses to authorizations and simplifications,

similar to those existing in the EU, regulate the issue of providing customs authorities with measures to ensure the payment of customs payments when importing and/or moving through the territory of Ukraine in transit, as well as standardize separate provisions of Cabinet of Ministers of Ukraine acts with Conventions on the procedure of common transit and on the simplification of formalities in trade in goods.

Regarding the possibility of using authorizations and simplifications for an unlimited range of Ukrainian businesses

Forms of documents (applications, authorizations for the application of simplifications, reports) have been approved, the issue of assessment (re-assessment) of the company's compliance with the criteria and/or conditions for granting authorizations, as well as monitoring of the company's compliance with such criteria and/or conditions has been settled.

Business receives tools to use the advantages and simplifications of the common transit procedure that economic operators in 35 member countries of the Convention have. Until now, access to simplifications and authorizations was limited to enterprises, in particular authorized economic operators.

The customs office, for its part, receives similar European procedures for granting such authorizations and simplifications, conducting an assessment of the company's compliance with the criteria and/or conditions for granting authorizations, as well as carrying out monitoring measures.

Regarding the provision of security for the payment of customs payments to the customs authorities

A list of individual goods has been determined, the movement of which through the customs territory of Ukraine during the period of martial law and within one year from the date of its termination will be carried out without providing the customs authorities with security for the payment of customs payments. The formation of such a list took place taking into account the need for goods for the country's defense capability.

The approved list is characterized by the introduction of a transition period from October 1, 2022 to February 1, 2023, during which business will use the business-as-usual approach to determining the goods that will be subject to the provision of payment of customs payments.

The decision regarding the transitional period was adopted by the Cabinet of Ministers with the aim of enabling subjects of foreign economic activity to adapt during the period of martial law to the new requirements of the Customs Code of Ukraine, introduced by the Law of Ukraine dated August 15, 2022 No. 2510-IX, in terms of the need to provide security for the payment of customs payments if mandatory.

At the same time, since October 1, 2022, Resolution of the Cabinet of Ministers  No. 461 of May 21, 2012 "On approval of the list of goods, the import of which into the customs territory of Ukraine and/or movement through the territory of Ukraine by transit and internal transit is carried out under the condition of mandatory provision of security to the customs authorities duty payments" becomes invalid.

Regarding cases related to the use of customs declarations

Amendments have been made to the Regulation on customs declarations, approved by Government Resolution No. 450 dated May 21, 2012, which regulate the rules for the application of customs declarations that existed before Ukraine joined the Convention on the common transit procedure and on the simplification of formalities in trade in goods, with the requirements of these international treaties .

According to the adopted changes:

- forms of customs declarations are excluded from the scope of regulation of  the Cabinet of Ministers (the form of a single administrative document will be used in Ukraine directly on the basis of the Convention on the Simplification of Formalities in Trade in Goods);

- the requirements for the preparation and use of customs declarations have been brought in line with the current legislation;

- Resolution of the Cabinet of Ministers dated August 5, 2020 No. 681 "Some cases related to the use of certain types of customs declarations" is recognized as having become invalid. 

Reference source: https://bit.ly/3fvg0uv