Customs clearance of cargos under the import procedure

   According to the Article 74 of the Customs Code of Ukraine, import (release for uncontrolled distribution) is a customs procedure, under which foreign goods are released for uncontrolled distribution on the customs territory of Ukraine following payment of all customs duties, provided by the Ukrainian legislation as regards the import of these goods, along with fulfillment of all customs procedures.

List of documents for customs clearance of cargos under the import procedure:

• a customs declaration (CD), executed by the customs broker;
• an accreditation card of an officer who performs operations with goods;
• an agency agreement, concluded with the customs broker;
• an international commercial agreement (contract) with appendices thereto, as well as their translation into state language;
• a freight agreement and a freight calculation (depending on the conditions of delivery);
• consignment notes (CMR), bills of loading, packing lists, specifications etc.;
• commercial documents (invoice, proforma-invoice) along with their translation into the state language;
• documents that confirm the goods’ country of origin (certificate of origin, consignor’s application etc.);
• documents, used to determine the customs value of goods (banking payment documents, relevant accounting documents, catalogues, specifications, price-lists, calculation of manufacturer, information of international commercial and exchange organizations, opinions of specialized expert entities etc.) – in case if these data require confirmation;
• documents that, according to the Ukrainian legislation, are issued by the state bodies for completion of the customs clearance of goods (licenses and notes of the sanitary and epidemiological, veterinary, phytosanitary, radiological, environmental and other bodies);
• a document for the cargo delivery control (prime entry declaration);
• documents that allow for tax reliefs;
• other documents, requested by the customs authorities.