Ukraine Country Commercial Guide
Learn about the market conditions, opportunities, regulations, and business conditions in ukraine, prepared by at U.S. Embassies worldwide by Commerce Department, State Department and other U.S. agencies’ professionals
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Customs Regulations
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The Customs Code of Ukraine regulates imports and exports. This Code was adopted in March 2012 and most recently amended in August 2022.

The Customs Code outlines procedures for import, exports, re-export, temporary entry, and transit of goods for customs clearance, duty, excise and other customs tariffs payments, activity of customs brokers and customs bonded warehouses, etc. In addition to the Customs Code, current Ukrainian legislation on customs includes two Supplements to the Law - On Customs Duty Rates of Ukraine № 674-IX, most recently updated in July 2021, where duty rates are set forth. The main law governing import and export VAT and refund of export VAT is the Tax Code of Ukraine, Section V.

According to Ukrainian legislation, both individuals and legal entities can act as importers of record in connection with customs clearance of goods imported to Ukraine, though a business entity must be accredited with its local customs office. The procedure and list of required documents are set forth in the Procedure for Registration of Entities that Carry Out Operations with Goods.

Current business practice in Ukraine is that an American exporter or shipper usually does not deal directly with Ukrainian Customs unless registered as a company under Ukrainian jurisdiction. In most business practices customs clearance of imports is vested to a locally registered Ukrainian business partner or to a Ukrainian end-user customer.

For consultations and complaints contact:
State Customs Service
11 Degtyarivska Str., Kyiv, Ukraine, 04119
phone. +380 44 481 20 42
Email: post@customs.gov.ua
zvernennya@customs.gov.ua
Form for filing complaints (Beta, available in Ukrainian only) https://cc.customs.gov.ua/

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Global Business Navigator Chatbot Beta

Welcome to the Global Business Navigator, an artificial intelligence (AI) Chatbot from the International Trade Administration (ITA). This tool, currently in beta version testing, is designed to provide general information on the exporting process and the resources available to assist new and experienced U.S. exporters. The Chatbot, developed using Microsoft’s Azure AI services, is trained on ITA’s export-related content and aims to quickly get users the information they need. The Chatbot is intended to make the benefits of exporting more accessible by understanding non-expert language, idiomatic expressions, and foreign languages.

Limitations

As a beta product, the Chatbot is currently being tested and its responses may occasionally produce inaccurate or incomplete information. The Chatbot is trained to decline out of scope or inappropriate requests. The Chatbot’s knowledge is limited to the public information on the Export Solutions web pages of Trade.gov, which covers a wide range of topics on exporting. While it cannot provide responses specific to a company’s product or a specific foreign market, its reference pages will guide you to other relevant government resources and market research. Always double-check the Chatbot’s responses using the provided references or by visiting the Export Solutions web pages on Trade.gov. Do not use its responses as legal or professional advice. Inaccurate advice from the Chatbot would not be a defense to violating any export rules or regulations.

Privacy

The Chatbot does not collect information about users and does not use the contents of users’ chat history to learn new information. All feedback is anonymous. Please do not enter personally identifiable information (PII), sensitive, or proprietary information into the Chatbot. Your conversations will not be connected to other interactions or accounts with ITA. Conversations with the Chatbot may be reviewed to help ITA improve the tool and address harmful, illegal, or otherwise inappropriate questions.

Translation

The Chatbot supports a wide range of languages. Because the Chatbot is trained in English and responses are translated, you should verify the translation. For example, the Chatbot may have difficulty with acronyms, abbreviations, and nuances in a language other than English.

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