Similar content

en
Implementation of Common Transit and NCTS: Ukrainian realities and challenges
11-02-2022

The article analyses EU policies on the extension of Common Transit and the New Computerized Transit System (NCTS) to associated countries given the case of Ukraine. The decision on accepting Ukraine to join the Convention on Common Transit may be expected in 2022. Otherwise, considering the EU plans to complete the transition to the NCTS Phase 6 in the second quarter of 2025, the accession may be delayed until the end of 2025.

Roman Kril

law international, transit
en
Implementation of Common Transit and NCTS: Ukrainian realities and challenges
11-02-2022

The article analyses EU policies on the extension of Common Transit and the New Computerized Transit System (NCTS) to associated countries given the case of Ukraine. The decision on accepting Ukraine to join the Convention on Common Transit may be expected in 2022. Otherwise, considering the EU plans to complete the transition to the NCTS Phase 6 in the second quarter of 2025, the accession may be delayed until the end of 2025.

Roman Kril

law international, transit
en
Ukraine news: December 2021/January 2022
26-01-2022

News in international trade at a glance: the duty-free limit for parcels has been raised to 150 Eur; the government announced an ambitious plan - five new FTAs; imports of some kinds of cheese subject to safeguard investigation; anti-dumping duty on imports of potato starch, wood panels and thermal insulation materials; abolition of excise stamps on certain types of alcoholic beverages.

Iryna Pavlenko

law
en
Ukraine news: December 2021/January 2022
26-01-2022

News in international trade at a glance: the duty-free limit for parcels has been raised to 150 Eur; the government announced an ambitious plan - five new FTAs; imports of some kinds of cheese subject to safeguard investigation; anti-dumping duty on imports of potato starch, wood panels and thermal insulation materials; abolition of excise stamps on certain types of alcoholic beverages.

Iryna Pavlenko

law
en
Ukraine news: October/November 2021
29-11-2021

News in international trade at a glance: IT platform Trade Defense of Ukraine; the possible changes in customs valuation; Ukraine is about to join Сommon Transit Convention; new safeguard investigation on imports of rock and/ or earth drilling tools regardless of country of origin; revision of the anti-dumping measures on imports of cement originating in Moldova and rods of carbon and other alloy steels originating in Belarus.

Iryna Pavlenko

law
en
Ukraine news: October/November 2021
29-11-2021

News in international trade at a glance: IT platform Trade Defense of Ukraine; the possible changes in customs valuation; Ukraine is about to join Сommon Transit Convention; new safeguard investigation on imports of rock and/ or earth drilling tools regardless of country of origin; revision of the anti-dumping measures on imports of cement originating in Moldova and rods of carbon and other alloy steels originating in Belarus.

Iryna Pavlenko

law
en
Import taxes administered by customs: a short overview
24-11-2021

Collection of import taxes is one of the main tasks of customs. What are the import taxes in various countries? What is the basis of their calculation? In this article, we overview the taxes in Brazil, the EU, and Ukraine. The provided examples of imported goods reveal that, in some cases, the amount of import taxes might exceed the value of the goods themselves. Therefore, the advice for importers is to check the amounts of import duties payable before purchasing goods abroad.

Thális Andrade

duties, taxes
en
Import taxes administered by customs: a short overview
24-11-2021

Collection of import taxes is one of the main tasks of customs. What are the import taxes in various countries? What is the basis of their calculation? In this article, we overview the taxes in Brazil, the EU, and Ukraine. The provided examples of imported goods reveal that, in some cases, the amount of import taxes might exceed the value of the goods themselves. Therefore, the advice for importers is to check the amounts of import duties payable before purchasing goods abroad.

Thális Andrade

duties, taxes
en
The most unexpected customs risk that businesses faced
18-11-2021

Is it possible for the business to consider all the possible customs-related risks? The answer to the poll question was unambiguous. All participants of the 8th Authors' Meeting on 21.10.2021 said… NO! And shared various examples of unexpected customs-related risk, talked about sources of the risk and its management.

Customs Practitioners Association

knowledge management, risk management
en
The most unexpected customs risk that businesses faced
18-11-2021

Is it possible for the business to consider all the possible customs-related risks? The answer to the poll question was unambiguous. All participants of the 8th Authors' Meeting on 21.10.2021 said… NO! And shared various examples of unexpected customs-related risk, talked about sources of the risk and its management.

Customs Practitioners Association

knowledge management, risk management
en
Returned goods relief: requirements in various countries
30-09-2021

There are often situations where goods exported from a country are returned for various reasons. Therefore, countries have special regulations on returned goods which provide for relief from duties and possibly other import taxes. In this article, we overview regulations in the European Union, the United Kingdom of Great Britain and Northern Ireland, Switzerland, Ukraine, Mexico and the United States.

Customs Practitioners Association

duties, taxes
en
Returned goods relief: requirements in various countries
30-09-2021

There are often situations where goods exported from a country are returned for various reasons. Therefore, countries have special regulations on returned goods which provide for relief from duties and possibly other import taxes. In this article, we overview regulations in the European Union, the United Kingdom of Great Britain and Northern Ireland, Switzerland, Ukraine, Mexico and the United States.

Customs Practitioners Association

duties, taxes
en
Ukraine news: August/September 2021
28-09-2021

News in international trade in September at a glance: 2022 duty rates on imports from the EU; new safeguard and anti-dumping measures were established on imports of cement, wires and cables; new safeguard and anti-dumping investigations on imports of PVC profile and PVC windowsill boards, aluminum ladders, seamless cold-drawn and cold-rolled pipes; e-service for submitting an application for AEO authorization.

Iryna Pavlenko

law
en
Ukraine news: August/September 2021
28-09-2021

News in international trade in September at a glance: 2022 duty rates on imports from the EU; new safeguard and anti-dumping measures were established on imports of cement, wires and cables; new safeguard and anti-dumping investigations on imports of PVC profile and PVC windowsill boards, aluminum ladders, seamless cold-drawn and cold-rolled pipes; e-service for submitting an application for AEO authorization.

Iryna Pavlenko

law
en
Ukraine law news: July 2021
27-07-2021

News at a glance: registration of non-residents at the customs office of Ukraine; criminalization of smuggling: the first step done for adoption; the government regulated the monitoring procedure of the compliance of AEO in Ukraine; safeguard regarding import of the ceramic tiles was terminated.

Iryna Pavlenko

law
en
Ukraine law news: July 2021
27-07-2021

News at a glance: registration of non-residents at the customs office of Ukraine; criminalization of smuggling: the first step done for adoption; the government regulated the monitoring procedure of the compliance of AEO in Ukraine; safeguard regarding import of the ceramic tiles was terminated.

Iryna Pavlenko

law
en, lt, ru
What's wrong with customs valuation in Ukraine?
22-05-2021

Customs valuation of goods imported into Ukraine is one of the most challenging stages of cross-border trade operations. It is relatively easy to determine the customs value of goods; however, it is almost impossible to convince the customs that the value is accurate and based on the actual price. Hence, there are many court appeals against customs decisions to adjust the customs value. The statistics of court proceedings on such cases are not in favour of customs. Thus, in cases involving Ukrainian customs, 80% (2330 out of 2917 considered over 11 months of 2020) of court decisions were made in favour of plaintiffs (importers, declarants, etc.).

Dr. Ilona Mishchenko

valuation
en, lt, ru
What's wrong with customs valuation in Ukraine?
22-05-2021

Customs valuation of goods imported into Ukraine is one of the most challenging stages of cross-border trade operations. It is relatively easy to determine the customs value of goods; however, it is almost impossible to convince the customs that the value is accurate and based on the actual price. Hence, there are many court appeals against customs decisions to adjust the customs value. The statistics of court proceedings on such cases are not in favour of customs. Thus, in cases involving Ukrainian customs, 80% (2330 out of 2917 considered over 11 months of 2020) of court decisions were made in favour of plaintiffs (importers, declarants, etc.).

Dr. Ilona Mishchenko

valuation
en
Trade agreements: the direct transport rule
01-05-2021

One of the conditions of a trade agreement is that goods must travel directly between the signatory countries. How is the direct transport rule enforced in practice? This article provides an overview of the answers based on the experience of local practitioners from Lithuania, the United Kingdom, Switzerland, Ukraine, Mexico, and Vietnam.

Customs Practitioners Association

origin
en
Trade agreements: the direct transport rule
01-05-2021

One of the conditions of a trade agreement is that goods must travel directly between the signatory countries. How is the direct transport rule enforced in practice? This article provides an overview of the answers based on the experience of local practitioners from Lithuania, the United Kingdom, Switzerland, Ukraine, Mexico, and Vietnam.

Customs Practitioners Association

origin
en
'Lex Portus' fueling discussion on Customs in Ukraine and the EU
06-03-2021

“It is important for us to provide the floor for discussion of issues important for scientists and practicing lawyers focusing on respective fields, for logistic and customs professionals.” - Prof Dr Borys Kormych, the Editor in Chief of 'Lex Portus' journal, tells in an interview about the journal, shares insights from articles, provides interesting facts about the case-law (Ukraine has an extensive practice of customs appeals), and answers other questions.

Prof Dr Borys Kormych

knowledge management
en
'Lex Portus' fueling discussion on Customs in Ukraine and the EU
06-03-2021

“It is important for us to provide the floor for discussion of issues important for scientists and practicing lawyers focusing on respective fields, for logistic and customs professionals.” - Prof Dr Borys Kormych, the Editor in Chief of 'Lex Portus' journal, tells in an interview about the journal, shares insights from articles, provides interesting facts about the case-law (Ukraine has an extensive practice of customs appeals), and answers other questions.

Prof Dr Borys Kormych

knowledge management
en, fr, lt
Harmonization of procedures is still work in progress
04-03-2021

The authors of this article argue that harmonization should be high on the agenda both of those who make, and of those who enforce, legislation. To illustrate, they explain some of the issues faced by businesses due to the lack of harmonization of rules, or to the non-harmonized implementation of these rules. Three topics are addressed: the difficulty of identifying preferential rules of origin for a given HS code; the process to obtain a Customs registration number in the European Union; and the implementation of the AEO Programme in Ukraine.

Anna Gayk

customs clearance, origin, trusted trader
en, fr, lt
Harmonization of procedures is still work in progress
04-03-2021

The authors of this article argue that harmonization should be high on the agenda both of those who make, and of those who enforce, legislation. To illustrate, they explain some of the issues faced by businesses due to the lack of harmonization of rules, or to the non-harmonized implementation of these rules. Three topics are addressed: the difficulty of identifying preferential rules of origin for a given HS code; the process to obtain a Customs registration number in the European Union; and the implementation of the AEO Programme in Ukraine.

Anna Gayk

customs clearance, origin, trusted trader
en, ru
Diagonal cumulation as a new reprocessing trend in Ukraine
14-01-2021

2020 has presented a new possibility for the trade with Ukraine – cumulation. Cumulation is one of the rules of origin, provided by the Regional Pan-Euro-Med Convention. This rule applies, when two or more countries have identical rules of origin and trade agreements between each other. This possibility as well has to be acknowledged by the parties and published.

Oleg Kyryievskyi

origin
en, ru
Diagonal cumulation as a new reprocessing trend in Ukraine
14-01-2021

2020 has presented a new possibility for the trade with Ukraine – cumulation. Cumulation is one of the rules of origin, provided by the Regional Pan-Euro-Med Convention. This rule applies, when two or more countries have identical rules of origin and trade agreements between each other. This possibility as well has to be acknowledged by the parties and published.

Oleg Kyryievskyi

origin
en
Customs regimes in Ukraine: co-author about the book
22-12-2020

In the book "Customs Regimes in Ukraine" disparate provisions of the legislation - the Customs Code, the Tax Code, numerous regulations - are brought together. This simplifies the perception and understanding of how customs formalities are carried out in a particular customs regime. Read the author's talk or watch the video.

Dr. Ilona Mishchenko

knowledge management
en
Customs regimes in Ukraine: co-author about the book
22-12-2020

In the book "Customs Regimes in Ukraine" disparate provisions of the legislation - the Customs Code, the Tax Code, numerous regulations - are brought together. This simplifies the perception and understanding of how customs formalities are carried out in a particular customs regime. Read the author's talk or watch the video.

Dr. Ilona Mishchenko

knowledge management
en, ru
Problematic issues of the prosecution for non-declaration of goods under the Customs Code of Ukraine
04-11-2020

The current Customs Code of Ukraine includes eighteen types of customs offenses entailing administrative liability. Compared to the previous Customs Code, their number has decreased by a third. However, this does not result in positive dynamics towards the reduction of illegal acts as well as there are no signs that some of the acts ceased to be offenses.

Dr. Ilona Mishchenko

customs clearance, violations
en, ru
Problematic issues of the prosecution for non-declaration of goods under the Customs Code of Ukraine
04-11-2020

The current Customs Code of Ukraine includes eighteen types of customs offenses entailing administrative liability. Compared to the previous Customs Code, their number has decreased by a third. However, this does not result in positive dynamics towards the reduction of illegal acts as well as there are no signs that some of the acts ceased to be offenses.

Dr. Ilona Mishchenko

customs clearance, violations
en, ru
Issues of the liability of customs brokers under the Ukrainian customs legislation
04-11-2020

For the offenses committed, which are related to the implementation of customs brokerage activities, the customs broker bears responsibility established by the Customs Code of Ukraine (CCU) and other laws of Ukraine. The person authorized to declare goods, commercial vehicles on behalf of the declarant has the same obligations, rights, and bears the same responsibility as the declarant. These norms are contradictory to each other. And on the basis of these norms of the Customs Code of Ukraine, the customs authority builds its further behavioural relationship with the customs broker.

Dr Oleksii Fedotov

customs brokers, violations
en, ru
Issues of the liability of customs brokers under the Ukrainian customs legislation
04-11-2020

For the offenses committed, which are related to the implementation of customs brokerage activities, the customs broker bears responsibility established by the Customs Code of Ukraine (CCU) and other laws of Ukraine. The person authorized to declare goods, commercial vehicles on behalf of the declarant has the same obligations, rights, and bears the same responsibility as the declarant. These norms are contradictory to each other. And on the basis of these norms of the Customs Code of Ukraine, the customs authority builds its further behavioural relationship with the customs broker.

Dr Oleksii Fedotov

customs brokers, violations
en, lt, ru
Association Agreement between the EU and Ukraine: practical lessons from the implementation and its impact on Ukrainian customs legislation
25-07-2020

The article reviews one of the recent Association Agreements with the third countries which were concluded by the EU, namely, EU – Ukraine Association Agreement (2017), and, in particular, presents the experience and practice of Ukraine while implementing its commitments to harmonize national customs legislation with the EU customs law. The article describes efforts of the Republic of Ukraine to modernize its national sources of customs law and presents the summary of legal acts adopted in Ukraine while implementing the Association Agreement with the EU. The information provided in the article describes the conditions faced by all businesses engaged in trade between Ukraine and the EU as well as importing goods from the EU to the Republic of Ukraine.

Prof Dr Borys Kormych

law international, trade policy
en, lt, ru
Association Agreement between the EU and Ukraine: practical lessons from the implementation and its impact on Ukrainian customs legislation
25-07-2020

The article reviews one of the recent Association Agreements with the third countries which were concluded by the EU, namely, EU – Ukraine Association Agreement (2017), and, in particular, presents the experience and practice of Ukraine while implementing its commitments to harmonize national customs legislation with the EU customs law. The article describes efforts of the Republic of Ukraine to modernize its national sources of customs law and presents the summary of legal acts adopted in Ukraine while implementing the Association Agreement with the EU. The information provided in the article describes the conditions faced by all businesses engaged in trade between Ukraine and the EU as well as importing goods from the EU to the Republic of Ukraine.

Prof Dr Borys Kormych

law international, trade policy
Forgot password?

* Mandatory fields

By signing up you agree to the Terms of Use and Privacy Policy

Password reset

Check your e-mail, we sent you a link to reset your password.


Login with Google Login with LinkedIn

Contact us

Thank you for report
Maximum file size 6mb
File is too large