Ukrainian Customs Law

The law of Ukraine on customs matters made great contribution to the evolution of Ukrainian customs law. The present day system of customs law is based on the law which was adopted on 25 June 1991. Since that time customs law has developed significantly. In concordance with the Declaration of State Sovereignty of Ukraine this Law defines the legal issues of managing customs matters in Ukraine, which is oriented towards forming of common market territory in Ukraine, and customs unions with other states.

Article 1. Customs matters

Ukraine as a sovereign state independently creates its own customs system and conducts customs matters. Customs matters are part of foreign political and economic activity of Ukraine.

Customs matters in Ukraine include establishing of order and organization of shipment of goods and other articles through the customs border of Ukraine, taxation, customs clearance and examination, and other measures concerning realization of customs policy in Ukraine.

While actualizing customs matters Ukraine follows recognized in international relations systems of classification and coding of goods, unified form of declaring of export and import of goods, customs information, and other generally accepted norms and standards of international practice. Ukraine takes part in international cooperation in customs matters.

Article 2. Customs territory and customs border

Territory of Ukraine is a single whole of customs territory, within borders of which Ukraine has exclusive jurisdiction concerning customs matters.

Border of customs territory of Ukraine is regarded as customs border of Ukraine. Customs territory also includes territories of artificial islands and constructions that are created in the economic zone of Ukraine, and over which Ukraine has exclusive jurisdiction concerning customs matters.

Article 3. Common customs zones and customs unions

Common customs zones and customs unions with other states are created by Ukraine on the basis of treaties.

Article 4. Management of customs matters

General management of customs matters is executed by the Verhovna Rada (the Parliament) and the Cabinet of Ministers of Ukraine. The State Customs Committee of Ukraine is responsible for direct management of customs matters.

Article 5. Customs bodies of Ukraine

Customs matters are directly executed by customs bodies of Ukraine.

Customs bodies of Ukraine constitute the system of executive organs for managing customs matters (customs system), that consists of the State Customs Committee of Ukraine, regional customs directorates, customs houses, and other customs institutions.

Customs bodies of Ukraine, their means of auto transport, sea and river boats and aircraft bear distinctive emblem and flag. Description of the flag and distinctive emblem is adopted by the Verhovna Rada of Ukraine. The State Customs Committee of Ukraine is created by President of Ukraine. The Statute of the State Customs Committee of Ukraine is adopted by President of Ukraine.

Regional customs directorates are created by the Cabinet of Ministers of Ukraine. Creation, reorganization, and liquidation of customs houses and other customs institutions is conducted by the State Customs Committee of Ukraine provided with agreement of the Ministry of Finance of Ukraine.

State bodies, institutions, and public organizations have no right to interfere into service activities of customs bodies of Ukraine, excluding cases envisaged by laws of Ukraine.

Article 6. Competence of customs bodies of Ukraine

Legislation of Ukraine establishes competence of customs bodies concerning performing of the following functions:

- protection of economical interests of Ukraine;

- control of fulfillment of legislation of Ukraine on customs matters;

- performing obligations concerning international treaties of Ukraine on customs matters;

- implementation of means of customs tariff and non-tariff regulation concerning shipment of goods and other items through the customs border of Ukraine;

- customs clearance and taxation of goods and other items shipped through the customs border of Ukraine;

- execution of complex control of currency transactions together with the National Bank of Ukraine, etc.

Article 7. Customs officers

Only citizens of Ukraine can be customs officers.

Customs officers of Ukraine are conferred special ranks, defined by laws of Ukraine.

Customs officers committed illegal actions during performance of their duties are prosecuted according to laws of Ukraine.

Article 8. Transfer of commodities and other items through the customs border

Commodities and other items are transferred through the customs border of Ukraine under customs control and are liable to customs clearance.

Article 9. Customs duty and customs fees

Commodities and other items transferred through the customs border of Ukraine are liable to customs duty in compliance with Law of Ukraine "On customs tariff".

Rates of customs duties are determined by the Cabinet of Ministers of Ukraine on the basis of Customs Code of Ukraine.

Customs duties and customs belong to Ukraine if contrary is not stated in international treaties of Ukraine.

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