Hello friends, by popular demand, I am starting a series of interviews about customs regimes. In total, there are 13 regimes in Ukraine. In today's interview I will talk about the first 2, These are Import and Reimport.
The customs regime is a set of interrelated legal norms that, in accordance with the stated purpose of moving goods across the customs border of Ukraine, determine the customs procedure for these goods, their legal status, taxation conditions and determine their use after customs clearance.
When choosing a customs regime for subjects of foreign economic activity, the main characteristics of the customs regime are:
The current TCU in Ukraine introduced the following customs regimes:
The placement of goods in the customs regime is carried out by declaring them and fulfilling the customs formalities provided for by the Customs Code. And consider each mode separately.
IMPORT - customs regime, according to which goods are imported into the customs territory of Ukraine for free circulation without limiting the period of their stay in this territory and can be used without any customs restrictions.
The importation of goods into the customs territory of Ukraine in the import regime provides for:
RE-IMPORT - a customs regime, according to which goods originating from Ukraine and exported outside the customs territory of Ukraine in accordance with the customs regime of export, no later than within the period established by law, are imported into the customs territory of Ukraine for free circulation in this territory.
Goods can be moved across the customs border of Ukraine in the customs regime of re-import if they:
That's all, in the next article I will talk about such modes as export and re-export. Ask your questions in the comments. I will be glad to answer them. Until we meet again
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