The movement of goods across the border requires official registration – declaration, payment of customs duties and taxes. In accordance with the legislation of Ukraine, the owner of the cargo or his legal representative (broker) carries out all the procedures for “customs clearance”.
Export operations are the export of goods outside Ukraine. For registration, it is necessary to submit documents at customs confirming the legality of origin and safety of the cargo And also pay customs duties and excise taxes (for more details, see the articles of the Customs Code). Export transportation of goods takes place without difficulty within the vehicle.
Regardless of the type of operation, the cargo owner or legal representative is responsible for:
- registration of the declaration (accuracy of the information entered), licenses;
- payment of taxes and fees;
- the risk of interrupting the cleaning procedure;
- maintaining and submitting the necessary documentation to customs officers.
It should be understood that both the owner of the cargo and the broker are equally responsible.
These are operations for the importation of goods into the territory of Ukraine from other countries. In this case, the legal requirements for cargo safety are much stricter. There are several ways to legalize cargo for subsequent sale:
- import with free circulation. The cargo is temporarily stored in the border zone until the paperwork and the payment of duties. After which the importer can dispose of the cargo at his discretion – from further transportation, storage to the sale of goods;
- import with conditional leave. Documents for cargo clearance are submitted in advance, before the completion of the procedure. The cargo may be in the owner’s warehouse, but it cannot be sold or transported.
How to arrange
Registration takes place in several stages:
- The first is a collection of documents that reflect: name, cost, characteristics, origin of the transported goods.
- The owner of the cargo fills in the declaration, after which the customs officers check the correctness of filling, compare the specified information about the cargo with its real characteristics.
- Checking the correctness of filling in the product codes, requesting the necessary licenses and permits, printing and information about the owner. In case of discrepancies, a corresponding note must be in the declaration. Missing documents are requested if necessary. After that, the owner of the cargo receives an invoice for making an advance payment.
- At this stage, the importer independently calculates the amount of customs duties and taxes (depending on fluctuations in the exchange rate, the specifics of the cargo) and makes payment according to the invoice issued by the customs officer.
It is important to calculate the amount correctly. Otherwise, it may be the suspension of the procedure. And the cargo owner will receive a fine.
On average, the procedure takes no more than 5 working days. Reasons for possible exceeding of deadlines: incorrect filling, lack of necessary permits, disputes between companies handling cargo.
Also, problems with cargo clearing may arise for beginners who have just started foreign economic activity. This is due to the fact that during the work of customs officers, there is not only the Customs Code, but also numerous internal regulations.
At large enterprises, special departments promptly resolve issues related to customs clearance of goods. For small companies, maintaining a legal department is impractical, so it is easier to use the services of a broker.