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. You can read about the first five of them here. In this article, we will examine the second half.
Temporary importation/exportation is when products are imported into a country for a specified period and must leave it in the same condition. It is not allowed to improve or modify the products during temporary importation or exportation. Let's say you want to start manufacturing something, but you currently lack the necessary equipment. For various reasons, you are not ready to purchase it yet, so you enter into a temporary import agreement. By importing the equipment under temporary importation, you are exempted from paying full customs duties and taxes. However, the products must be returned no later than the specified date in the declaration (which can also be extended).
A customs warehouse is a regime in which goods are placed for storage in a warehouse without payment of duties and customs fees. Non-tariff regulation is also not applied. You can use it, for example, if you imported a large batch of goods into Ukraine but cannot immediately make all the customs payments for it, or you don't have space to store the entire batch. In such a case, you can make a specification for the invoice, divide the batch, and retrieve it in parts. Meanwhile, the cargo will be stored under customs control. Another scenario is when you don't have a necessary document (e.g., a conclusion from the sanitary-epidemiological service) to pass through customs. While you are obtaining the missing document, the cargo can also be stored in a customs warehouse.
A special customs zone is a regime in which tariff and non-tariff regulations are not applied to goods. This refers to special free economic zones.
A duty-free shop is more commonly known as Duty Free. In this regime, neither customs duties nor VAT (Value Added Tax) are paid. However, the goods cannot be introduced into free circulation in Ukraine and will remain under customs control at the border for at least three years. After three years, the goods can be cleared through customs and released into free circulation.
Processing within/outside the customs territory of Ukraine is a regime that is often confused with temporary import/export, although there is a fundamental difference between them. If the imported goods are intentionally modified in any way, it is definitely the processing regime.
Destruction or disposal. If goods are imported into the customs territory of Ukraine but, for some reason, are no longer needed and the owner does not intend to introduce them into circulation within Ukraine, the goods can be destroyed under the supervision of customs authorities, provided that it does not harm the environment.
Abandonment to the state. When goods are deemed unnecessary and have not been introduced into free circulation in Ukraine, they can be abandoned to the state. Tariff and non-tariff regulations do not apply in such a case.
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