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LAW OF UKRAINE

of July 27, 2022 No. 2458-IX

About modification of the Customs code of Ukraine concerning settlement of the procedure of creation of customs declarations on goods which are classified within one goods item according to UKT foreign trade activities, according to the Customs code of the European Union

The Verkhovna Rada of Ukraine decides:

I. Bring in the Customs code of Ukraine (Sheets of the Verkhovna Rada of Ukraine, 2012, Art. No. No. 44-48, 552) the following changes:

1. State Article 267 in the following edition:

"Article 267. Declaration of goods on batches which are classified in one goods item according to UKT foreign trade activities

1. If goods which are classified in one goods item according to UKT foreign trade activities enter batches, they at the request of the customs applicant or person authorized by it can be declared for free circulation on customs area of Ukraine or beyond its limits on one classification code according to UKT foreign trade activities provided that to this code there corresponds the greatest rate of import or export customs duty within one goods item according to UKT foreign trade activities. If the measures of non-tariff regulation of foreign economic activity provided by the law are applied to separate goods which enter the specified batch, such method of declaring does not exempt the customs applicant or person authorized by it from observance of the specified measures concerning these goods.

2. For the purpose of check of observance by the customs applicant of the conditions specified in part one of this Article, the customs authority has the right to require more detailed information of rather separate goods which are declared.

3. Provisions of this Article do not extend on:

1) excise goods;

2) goods to which different rates of the value added tax are applied;

3) goods on which according to the legislation quantitative restrictions of import or export are set;

4) goods concerning which special types of duties are established".

2. Add Article 280 with parts ten - the twelfth the following content:

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