September 22, 2016

Greetings, Friends, Today we will talk about such a customs regime as: “Duty free shop”, popularly also called “Duty free”.

Duty-free shop is a customs regime, according to which goods, as well as work accompanying goods, not intended for consumption in the customs territory of Ukraine, are located and sold under customs control at checkpoints at the customs border of Ukraine, open for international traffic, and other customs control zones, determined by the customs authorities of Ukraine, without collecting customs duties, taxes established for the export and import of such goods, and without applying non-tariff regulation measures.

Goods, as well as work accompanying goods, are sold in duty-free shop mode only in special retail outlets (duty-free shops).

The location of duty-free shops and the conditions for the sale of goods in them should exclude the possibility of direct import of these goods for consumption in the customs territory of Ukraine.

The period of stay of goods under the duty-free shop regime cannot exceed three years from the date of their placement in this regime. After the end or during the specified period, goods can be declared to the customs authority:

1. for free circulation in the customs territory of Ukraine;
2. for free circulation outside the customs territory of Ukraine;
3. for placement in a customs warehouse;
4. for destruction under customs control.

Owners of duty-free shops may have customs warehouses for storage and subsequent delivery to stores of all types of goods, including excise goods.

Duty-free shops trade in all types of food and non-food products of domestic (on export terms) and foreign origin, except for goods that are prohibited by law for import, export and transit through the territory of Ukraine. The procedure for opening and closing duty-free shops, as well as the rules for the sale of goods by them, are established by the Cabinet of Ministers of Ukraine.

That’s probably all, if you have any questions, write in the comments, I’ll be happy to answer. In the next article we will talk about the modes: Processing in the customs territory of Ukraine and beyond its borders. Thank you. Until next time.