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Customs

17/ 06/ 2025
  On 19 April, certain amendments to the Customs Code came into force, resulting in a legislative gap that complicated business operations. In particular, a new legal term – indirect representative – was introduced to refer to business representatives interacting with customs authorities. In practice, however, the interpretation of this change by officials of the State Customs Service effectively led to a prohibition on indirect representatives handling the clearance of preferential goods (e.g. those originating from the EU). The European Business Association repeatedly appealed to the State Customs Service and the Ministry of Finance of Ukraine, advocating for indirect representatives to be granted the authority to carry out such operations. Eventually, on 4 June 2025, the Verkhovna Rada of Ukraine adopted Laws No. 4473-IX and No. 4474-IX, which clarified the relevant provisions of the Customs Code and resolved the issue of ambiguous interpretation regarding the permitted actions of indirect customs representatives. Both laws were signed by the President of Ukraine on 12 June. As a result, indirect representatives are now authorised to handle the customs clearance of preferential goods, as well as goods intended to support national defence capability. Additionally, the amendments to the Tax Code exempted certain defence-related goods from VAT when imported into the customs territory of Ukraine. This also applies to materials, units, assemblies, equipment, and components for unmanned systems. Moreover, Law No. 4473-IX introduced a transitional period for restrictions on obtaining one-off authorisations under declarations submitted by companies. This will facilitate the faster application of temporary import and inward processing regimes, while also reducing the administrative burden on customs authorities.

On 19 April, certain amendments to the Customs Code came into force, resulting in a legislative gap that complicated business operations.

In particular, a new legal term – indirect representative – was introduced to refer to business representatives interacting with customs authorities. In practice, however, the interpretation of this change by officials of the State Customs Service effectively led to a prohibition on indirect representatives handling the clearance of preferential goods (e.g. those originating from the EU).

The European Business Association repeatedly appealed to the State Customs Service and the Ministry of Finance of Ukraine, advocating for indirect representatives to be granted the authority to carry out such operations. Eventually, on 4 June 2025, the Verkhovna Rada of Ukraine adopted Laws No. 4473-IX and No. 4474-IX, which clarified the relevant provisions of the Customs Code and resolved the issue of ambiguous interpretation regarding the permitted actions of indirect customs representatives. Both laws were signed by the President of Ukraine on 12 June. As a result, indirect representatives are now authorised to handle the customs clearance of preferential goods, as well as goods intended to support national defence capability.

Additionally, the amendments to the Tax Code exempted certain defence-related goods from VAT when imported into the customs territory of Ukraine. This also applies to materials, units, assemblies, equipment, and components for unmanned systems. Moreover, Law No. 4473-IX introduced a transitional period for restrictions on obtaining one-off authorisations under declarations submitted by companies. This will facilitate the faster application of temporary import and inward processing regimes, while also reducing the administrative burden on customs authorities.

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