According to Article 186 of the Customs Code of Ukraine, the declarant has the right to independently determine in which customs regime they will declare their goods. Good Logistics company helps to understand the different customs regimes and what needs to be provided to the customs authorities in particular cases. 
There are a total of 13 customs regimes. In this article, we will examine the first half of them.
Importation is a customs regime in which goods are brought into Ukraine for free circulation. When importing goods into Ukraine, it is necessary to provide an invoice and a foreign trade contract to the customs authorities, to undergo non-tariff regulation, and to make customs payments. Then the goods can be "released" for free circulation in Ukraine.
Re-importation is a regime in which goods that were produced in Ukraine and exported for any reason are returned. Several conditions must be met for re-importation. The goods must be abroad for less than a year and during this period should not generate profit for the enterprise. Additionally, the goods must be in the same condition as when they were exported. No duties are paid for re-importation, only value-added tax (VAT).
Exportation is a regime in which goods are sent abroad without any obligation to return to free circulation. When exporting goods, a foreign trade contract, invoice, packing list, as well as consignment notes or receipts confirming ownership of the goods, are provided to the customs authorities. Taxes and VAT are not paid for exports, and in rare cases special duties may apply.
Re-exportation – explaining with an example. If you imported a product and it turned out to be of poor quality, did not meet the description, or failed before the declared period, you have the right to send it back to the counterparty. The conditions for re-exportation are similar to those for re-importation. The product should not have generated profit during the period it was under your control (for less than a year) and should maintain its original condition.
Transit is a regime in which goods are transported from one customs checkpoint to another under customs control. There are two types of transit: internal and through transit. Let's start with internal transit. Imagine a situation where a driver is transporting goods and accidentally enters the wrong customs checkpoint, going out of control. To deliver the goods to the intended customs checkpoint, a transit declaration must be made. Through transit works similarly, but it involves moving goods between countries without entering free circulation.
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