of August 27, 2026 No. UP-176
About measures for reducing overdue receivables for the foreign trade transactions
For the purpose of reducing the overdue receivables of subjects of entrepreneurship formed owing to uncertainty in the world markets, restrictions on external payments and bank calculations, and also untimely execution of contractual commitments by some foreign partners I decide:
1. Announce for a period of up to January 1, 2027 the single nation-wide action on provision to subjects of entrepreneurship of permission to repayment at the expense of own means of receivables formed in cases of failure to provide of repatriation of assets on export transactions at the scheduled time (further - the share).
2. Determine that the share:
(a) extends to receivables formed before entry into force of this Decree because of the actual commodity export, works or services in the agreement in foreign trade, but without implementation by the foreign partner of payment at the scheduled time and which is reflected in the Information system of the foreign trade transactions "E-kontrakt" as overdue;
(b) does not extend on legal entities in whose authorized capital the state share constitutes 50 percent and more, and also on legal entities in whose authorized capital the share of data of the organizations constitutes 50 percent and more.
3. Establish procedure according to which within the share:
(a) repayment of overdue receivables by transfer into accounts of subjects of entrepreneurship of cash currency means by means of cash desks of the servicing bank without submission of the passenger customs declaration and the relevant power of attorney is allowed;
(b) after receipt of the means specified in the subitem "an" of this Item:
(i) the amount of overdue receivables of the subject of entrepreneurship is automatically reduced in the Information system of the foreign trade transactions "E-kontrakt" in proportion to the amount of the credited means;
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