Ukraine: collection procedures for import and export duties have changed

On 14 September 2009 the State Customs Service of Ukraine introduced changes to its Order No. 856 “On Approval of the Procedure of Collection of Import (Export) Duties and Special Types of Duties for Goods Crossing the Boundary of Ukraine” dated 14 September 2009 (the “Order”). The Order changes the following in relation to import and export duties:

(a) special reduced import duty rates will apply to all World Trade Organisation (WTO) members importing goods into Ukraine;

(b) special reduced import duty rates will apply to Ukrainian goods, unless the goods fall within a particular category of products which are duty free under Ukrainian law;

(c) if the goods imported are subject to the special regime regulated by the Interdepartmental Commission for International Trade on Regulation of Foreign Economic Activity, the importer will be required to provide a certificate of origin for such goods;

(d) the State Customs Service in conjunction with the State Treasury of Ukraine will recover overpayments of duties;

(e) extra charges will be temporarily applied in addition to import duties.

The Order will come into force 10 days after its official publication, which has not yet been done..

Law: Order of the State Customs Service of Ukraine No. 856 “On Approval of the Procedure of Collection of Import (Export) Duties and Special Types of Duties for the Goods, Crossing the Boundary of Ukraine” dated 14 September 2009.