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RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of March 20, 2022 No. 330

Some questions of implementation of customs control and customs clearance of goods, in particular, vehicles, in the conditions of warlike situation

The Cabinet of Ministers of Ukraine decides:

1. Determine that for martial law imposed by the Presidential decree of Ukraine of February 24, 2022 No. 64 "About introduction of warlike situation in Ukraine", subjects of managing and citizens who import goods including vehicles, on customs area of Ukraine, are granted the right to choose one of two methods of their customs clearance and customs control:

1) the simplified method which provides that customs control and customs clearance of goods, in particular, of vehicles which are imported on customs area of Ukraine through check points through frontier of Ukraine open for sea, automobile and railway service, is performed without collection of customs payments, including the value added tax, the excise tax, import duty, by representation by the customs applicant to customs authority of the preliminary customs declaration without carrying out customs examination, without application of phytosanitary control, measures of non-tariff regulation of foreign economic activity (except the state export control) it is direct at check points (control Items) through the state and customs border of Ukraine (further - the simplified method);

2) the standard method which provides that customs control and customs clearance of goods, in particular vehicles, are performed in full according to requirements of the Customs code of Ukraine, and the taxation of imported goods, including the excise tax and the value added tax is performed in accordance with general practice, established by the Tax code of Ukraine (further - standard method).

Simultaneous use of two methods by one subject of managing or the citizen is not allowed.

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