Includes a list of goods that are prohibited from being exported to the country or are otherwise restricted.
According to Article 108 of the Customs Code of Ukraine the period of temporary admission of goods is set by the customs collection office on a case-by-case basis, but the general term should not exceed three years from the date of placement of goods under the customs regime of temporary admission. Depending on the purpose of importation, this preset temporary admission period may be extended by the appropriate customs collection’s office upon written request of the owner of the goods or his authorized representative.
The Convention on Temporary Admission (Istanbul, 1990) Annexes B1-B9, C, D, E and Chapter 18 of the Customs Code regulate which products are eligible for temporary admission with complete or partial conditional exemption from customs tax payments. Prior to their customs declaration expiration, temporarily imported goods should be:
- Shipped outside the customs territory of Ukraine;
- Declared at customs for further use;
- Passed to customs for storage in a bonded warehouse; or
- Demolished under customs control if these items cannot be used as goods, products, or equipment.
The following documents are required for temporary importation of demonstration samples:
- A customs declaration;
- Permission from the respective Ministry, if required; and
- Other documents outlined in the customs declaration.
Some goods temporarily imported to Ukraine require the issuance of guarantee as stipulated in Resolution #461 of the Cabinet of Ministers of Ukraine of May 21, 2014. The guarantee can be provided in the form of document issued by a guarantor or depositing cash to the account of the revenues and fees body in an amount equal to the amount of taxes and duties under the import regime in respect of such goods. In cases where goods are imported based on ATA carnet, no guarantee is needed, as in accordance with 1990 Istanbul Convention carnet book serves as an international guarantee for temporary import.
Prior to exiting the country, samples are inspected by customs authorities to ensure that the quantity and description of goods match those registered at the time of importation. Demonstration samples to be returned outside Ukraine are exempt from customs fees.