Really present in Ukraine

​

Customs and regulatory consultancy and assistance

also on special products,

registration, brokerage and documentation to and from Ukraineto.

​

Export products to Ukraine, enter the appropriate page here!

​

It should be noted that the legislation on customs relations between Europe and Ukraine is constantly evolving, given the increase in commercial relations, especially between EU states and Ukraine, following the opening of the free trade area.  ;

​

Import and export free trade zone with Ukraine.

The European Union and Ukraine have been provisionally implementing a Deep and Comprehensive Free Trade Agreement (DCFTA) since January 2016 that reduces the tariffs that European companies face when exporting to Ukraine.

The agreement facilitates trade by making customs procedures more efficient and gradually approximating Ukrainian legislation, rules and procedures, including standards, to those of the European Union

Advantages for foreign business in Ukraine.

The Association Agreement between the European Union and Ukraine makes it easier and more accessible for foreign companies to import from Ukraine and export to Ukraine and introduces a series of advantages for businesses, such as the elimination of tariffs and Efficient and rapid facilitation of traffic through customs at international borders.

Italy is one of Ukraine's largest trading partners, which means there are several opportunities to import and export from the EU to Ukraine and vice versa. The main export goods are raw materials such as iron, steel, mining products, agricultural products, machinery and chemicals. Ukraine is currently working to streamline policies that benefit small businesses in trade with the European Union and Ukraine. Small businesses can also receive support from the initiative  between the European Union and Ukraine for SMEs.

Rates.

The EU-Ukraine agreement improves the competitiveness of European companies on the Ukrainian market and vice versa. Overall, regarding trade in goods, the agreement eliminated the majority of EU tariffs: 98.1% and Ukraine: 99.1%.

​

Main customs services for Ukraine.

• Registration of the customs cargo declaration: preparation and sending of main sheet of MD -2 and additional sheet of MD-3.          

• Registration of the customs value declaration.               

• Registration of the preliminary declaration: main sheet of MD-2; additional sheet MD-3.  

• Accreditation (re-accreditation) of the enterprise with the customs authorities, registration of a letter  approval for dual accreditation.

•  Execution of a certificate of admission of a vehicle to the movement of goods with customs seals and seals.

• Registration of authorization for placing goods on STZ.                                                                         

• Execution of shipping documents: - CMR, TTN;   - TIR CARNET.                                                                              

•  Execution of documents in case of mandatory request in order to determine the code and country of origin of the goods.

•  Customs control.                                                                   

• Passing the checks of the authorization bodies  within the "Single Window" system.                                  

•  Data processing. 

• Customs support.                                                               

 

Ukraine customs reform in force from the end of 2020.  

A radical simplification of customs is the goal of the legal package developed  by the National Council for Reforms of Ukraine. The goal: clear trucks at land borders in 15 minutesthe. The changes from a customs point of view will come into force by 2020.

The salient points are:

• Unification of duty rates into a flat tax;

• Reduction of the number of documents needed at the border from 26 to 2;

• Removing  human interface from customs: Customs of Ukraine will automatically issue export declarations.

If necessary, the firm is able to provide consultancy, follow in detail and support all import/export activities between Italian, EU and common law commercial entities with Ukraine. 

​

Regulation of trade with Ukraine. 

From 1st June 2012 it is  in force a new Customs Code is in force in Ukraine.

Customs clearance and documents for Ukraine: customs clearance is carried out by the internal customs authorities and the border authorities at the place of destination of the goods or where the forwarder is present. The goods must be declared within 10 working days of delivery to the customs office of destination. It must be completed within 4 hours from the time of presentation of the goods, the customs declaration and the required documentation at the customs office. Furthermore, the new rules of the code allow registration via electronic system. The real novelty is the opportunity to declare the goods before their arrival at the customs office by submitting the preliminary declaration. 

The documents to be submitted are in Ukraine: customs declaration; transport document (railway waybill, air waybill, bill of lading, customs carrier's licence); invoice; declaration of customs value (with determination of the product code according to Ukrainian classification) and certificates of origin; declaration on the retail prices of the products; registration form of the person authorized to carry out business abroad; approval letter; goods delivery control document; document on the provision of financial guarantees; TIR carnet, ATA, CPD; authorization of special transports (electricity, gas, oil, ammonia, etc); order of payment; cash vouchers which determine the payment of taxes and duties; documents that confer the right to apply the reduced tax regime on goods.

Customs classification of goods: according to the harmonized international HTS criteria.

Temporary imports to Ukraine: in accordance with the art. 106, Section 18 of the Customs Code of Ukraine, temporary imports of: materials and goods intended to be presented or used at exhibitions, fairs or similar events are permitted; professional equipment necessary for foreign operators for such events; samples of goods and promotional products, provided that their use on the national territory is not of a commercial nature; materials for advertising and tourism; vehicles used exclusively for the transport of passengers and goods across the customs border. 

Foreign investment regime in Ukraine:  in accordance with article 1 of“Ukrainian Law on the Foreign Investment Regime", foreign investors are defined as "subjects carrying out investment activities in Ukraine", specifically they can consist of: legal entities, established in legislation different from that of Ukraine;  foreign natural persons who are not permanent residents in the territory of Ukraine and who are not subject to restrictions in their legal capacity to act; foreign states, governmental and non-governmental organizations; other foreign entities of investment activities recognized as such by the current legislation of Ukraine.

Foreign investments made by non-national investors are considered such according to Ukrainian legislation only if they are aimed at obtaining a profit or social benefit and can be carried out in the following ways: establishment of joint ventures with Ukrainian entities; purchase of shares in existing companies; establishment of new companies, branches, other permanent establishments or purchase of existing companies; purchase of ownership rights to movable and immovable property permitted by Ukrainian law, including buildings, apartments, equipment, vehicles and other assets subject to economic valuation. Ownership rights can be acquired directly or with the purchase of shares, equity investments, bonds and other securities; purchase directly or jointly with Ukrainian entities of land use rights and concessions for the exploitation of natural resources in Ukraine (law 4576 introduces increased taxes for subsoil use: gas condensate 42%, oil remains 39%); acquisition of other real rights; other activities not prohibited by Ukrainian legislation, including those that are carried out without the establishment of a permanent legal entity by the foreign investor under cooperation agreements with Ukrainian business entities.

Intellectual property in Ukraine: The state authority responsible for intellectual property issues in Ukraine is the “State Intellectual Property Service” (SIPS). In order to protect industrial property rights, which are subject to mandatory registration in Ukraine, it is important to submit a formal application to SIPS for registration. It is also important to ensure that intellectual property objects do not represent an infringement of existing intellectual property rights that were previously obtained and/or registered in Ukraine. There are different types of intellectual property:

- copyright: provided for by the law "on copyright and related rights", whose protection is extended to the entire life of the author and 70 years after his death (art. 28);

- related rights provided for by the law "on copyright and related rights", whose protection lasts 50 years (art. 44);

- industrial property right: provided for by the Law on the Protection of the Rights of Inventions and Utility Models, the duration of which depends on the type of patent – from 6 to 20 years (art. 6);

- commercial name: protected by the law “on intellectual property rights on commercial names” (chapter 43 of the Civil Code);

- plant varieties and animal species: protected by the law "on intellectual property rights on plant varieties and animal species" (chapter 42 of the Civil Code);

- the topography of integrated circuits: protected by the law "on intellectual property rights on the layout of the integrated circuit", (chapter 40 of the Civil Code.

​

Tax system in Ukraine.

The fiscal year is from January 1st to December 31st.

Personal income tax: Tax resident of Ukraine is an individual who has permanent residence in Ukraine.  It is considered as such if present in Ukraine for at least 183 days in the tax period (including the day of arrival and departure). Furthermore, he is a tax resident of Ukraine if he is a legal citizen of Ukraine.

Foreign citizens who are tax residents of Ukraine are taxed in the same way as citizens of Ukraine who are tax residents. Law 4576/2014 provides for the introduction of a progressive scale of personal income tax: income exceeding 300 thousand UAH (for calculating the price of the hryvnia, the local Ukrainian currency), 20% tax, above 500 thousand UAH, 25% tax. This rule takes effect July 1, 2014.

Taxation on business activities and Value Added Tax: law 4576/2014 confirms the rates of tax on business profits (CPT): 18% and VAT: 20%.

​

Product certification for Ukraine.

The regulatory framework in Ukraine is very different from the European context: if the principle of mutual recognition applies in the EU market, and mandatory certification (CE marking) is required only for certain dangerous products or products associated with serious risks, in Ukraine, based to the law on the defense of consumer rights, most products intended for marketing on internal markets must be certified. UkrSEPRO is the product certification program that provides procedures, specific tests and the use of certificates and marks of conformity and is necessary for the export of food products to Ukraine. The cornerstone of the system is the list of products subject by law to mandatory certification, also issued by the competent Ukrainian authorities. Those who intend to trade in Ukraine must therefore have their products certified.

To obtain certification, it is possible to speak directly with the competent authorities or rely on authorized representatives in the area. To export food products subject to veterinary controls to Ukraine, the producer must be in possession of the mechanographic code and the permit called "DOZVIL" issued by the authority responsible for veterinary control. The permit is valid for 1 year and can only be made out to the importer. The indicative cost of conformity documents (a product or family of products, provided that they can be included in a single document) issued by a Ukrainian certification body for food products, varies from 600 to approximately 3000 euros. Release times vary up to 3-4 weeks. For some food products, for example wine, wheat, a health certificate (state registration certificate) is required in addition to the document of conformity. The indicative cost of this document is approximately 1500 euros, excluding shipping of samples and legalization of documents in Italy (power of attorney). The times according to the law are up to 9-12 months (in the case of DIY); if you turn to trained intermediaries it can go down to 1-1.5 months.

​

The firm offers assistance in the customs clearance of Italian products to entrepreneurs who  carry out import/export activities in Ukraine and constantly monitor all changes made to the legislation of both countries, making customs clearance in Ukraine a safe, harmonious, streamlined and protected practice. 

​