September 14, 2016

Greetings, Friends, today we will talk about the “Customs Warehouse” and the “Special Customs Zone”.

Customs warehouse is a customs regime according to which goods imported from outside the customs territory of Ukraine are stored under customs control without levying taxes and fees and without applying non-tariff regulation measures and other restrictions to them during the storage period, and goods exported outside the customs territory of Ukraine , are stored under customs control after customs clearance by customs authorities until their actual export outside the customs territory of Ukraine.

Any goods can be placed in the customs warehouse regime, with the exception of goods prohibited for import into Ukraine, export from Ukraine and transit through the territory of Ukraine, as well as goods, the list of which is determined by the Cabinet of Ministers of Ukraine.

Products that may cause harm to other products or require special storage conditions must be stored in specially equipped premises.

A special customs zone is a customs regime, according to which goods that are imported into the territories of the corresponding types of special (free) economic zones from outside the customs territory of Ukraine, as well as goods that are exported from the territories of these zones outside the customs territory of Ukraine , tariff and non-tariff regulation measures are not applied, unless otherwise provided by law.

Special customs zones are parts of the territory of Ukraine where the customs regime of a special customs zone has been introduced. For tax purposes, goods imported into special customs zones are considered to be outside the customs territory of Ukraine. Import into the customs territory of Ukraine of these goods in an unchanged condition or goods that are fully produced, sufficiently processed or processed in such zones is carried out under the import regime.

Special customs zones are created in accordance with the legislation of Ukraine on special (free) economic zones by adopting a separate law for each special customs zone, defining its status, territory, the period for which it is created, and the specifics of the application of the legislation of Ukraine on its territory. The law establishes the requirements for the creation of a special customs zone, the types of goods permitted to be imported into such a zone, and the nature of transactions carried out with goods within the zone. The law also defines the requirements regarding the organization of the work of the special customs zone and the responsibilities of the zone’s management bodies to comply with the requirements of customs legislation when carrying out customs control.

In the next article we will talk about the “Duty Free Shop”. That's all. Leave your questions and suggestions in the comments, I will be happy to answer.