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One of the factors is especially important for the following international trade rules, the application of customs procedures, regardless of the country that the goods and freight transport has. One of the top-priority tasks of democratization and unification of customs control in respect of the imported goods.
The following types of customs procedures are regulated in detail the purpose of the movement of goods across the border with Ukraine:
1st import;
2nd Re-import;
3rd export;
4th Re-export;
5th transit;
6th temporary import (export);
7th Warehousing;
8th special customs zone;
9th Duty-free shop;
10th Processed through Ukraine's customs territory;
11th Processed through Ukraine's customs territory;
12th Destruction or demolition;
13th Rejection in favor of the state.

Reimport is a customs procedure whereby goods originating in the Ukraine and moved through the Ukraine are the customs territory within the export customs procedure returns determined in Ukraine's customs territory, not later than within the period of the legislation, introduced to the free movement in this area .
Within the re-import customs regime, goods can be moved across the customs border of Ukraine, if they:
1st come from the customs territory of Ukraine;
2nd are imported into the customs territory of Ukraine not later than one year after their move (export) that are outside the customs territory of Ukraine;
3rd have not been used over the territory of Ukraine to make a profit;
4th are in the same state they were in after the date of their export earnings, with the exception of changes that are imported are determined from the natural decay or loss of normal transport and storage conditions, and other instances by the Cabinet of Ministers of Ukraine.
If the goods are re-imported within one year after the date of export, the export duty amounts that were collected during their export refund, or get the owners of these goods which are authorized by the owners of these funds, based on their applications . Refunds will be at the expense of the State Budget of Ukraine by the authorities of the State Treasury of Ukraine on production of relevant customs authorities.
The person that goods moving in the re-import regime pays the amount the exporter to pay or at the expense of other incentives that were granted were incurred in the export of such goods, as well as the interest on these amounts should be calculated will based on the rate of the National Bank of Ukraine.


Re-export is a customs procedure whereby goods move originating in countries other than Ukraine on Ukraine's customs territory in the export regime, at least within the time allowed by the legislation after the date of importation into the customs territory of Ukraine.
Goods from other countries via Ukraine's customs territory in a re-export regime, when being moved:
• the relevant customs authority's permission for re-export of goods which will be completed through the body by the Cabinet of Ministers of Ukraine or by international agreements of Ukraine according to the set procedures authorized intended issued received;
• re-exported goods are in the same condition they were when they were in the customs territory of Ukraine introduced, with the exception of changes resulting from natural wear or loss of normal transport and storage conditions.
• re-exported goods were not used on the Ukrainian territory to make a profit;
• re-exported goods are on Ukraine's customs territory within one year after their movement (import), which moved Ukraine's customs territory.

Temporary import (export) is a customs procedure under which goods to Ukraine's customs territory or exported via Ukraine's customs territory from a condition of mandatory return for these goods without any changes other than those that are imported from natural wear or loss under normal transport and storage conditions.
Goods in a temporary import (export) regime suggests the following conditions:
1st Documents for such goods should the customs authority, which are for the customs formalities with the goods which are temporarily imported or exported presented with a justification of the reasons for its temporary importation to Ukraine's customs territory (or export over the Ukraine's customs territory);
2nd The customs authority accepts a commitment to move the goods back (or from the territory of Ukraine), the period for the purpose of the temporary import (export) proved. This period should not exceed the term set forth by the Customs Code of Ukraine;
3rd The customs authority which is responsible for customs clearance of goods being imported temporarily or exported with a permit for temporary import (export) issued of goods by a competent authority when obtaining the approval given for the prescribed by law.
Permission for the temporary importation of goods into the customs territory of Ukraine (or their temporary exportation of the Ukraine's customs territory) is acceptable, based on a commitment to take them back, in reference to the following points:
• goods for demonstration or use of data at exhibitions, fairs, conferences or similar events (Note: this type of goods is determined by addendum B.1 to the Temporary Import Convention of 26 June 1990);
• Professional equipment for people in Ukraine (or leave Ukraine) for the reporting, recording, television shows and shooting (Note: this type of goods is determined by B.2 Addendum to the Temporary Import Convention of 26 June 1990 ).
• Containers, pallets, packaging and other commodities, the import (or export) in connection with a business transaction in the event that this in itself is not a commercial transaction (Note: this type of goods determined by B. Addendum 3 to The Temporary Import Convention of 26 June 1990);
• Samples of goods, products and advertising trailers, under the condition that they remain the property of a person temporarily or permanently on the territory of temporary admission, and their use on the territory of Ukraine is not commercial in nature;
• goods with educational, scientific or cultural purposes, such as science and education facilities, equipment for the improvement of leisure sailors and other raw materials for educational, scientific or cultural activities (note imported imported: This category of goods is determined by Supplement B.5 of the Temporary Import Convention of 26 June 1990);
• Passengers' personal belongings and goods imported for sports;
• materials for advertising and tourism;
• transportation that is exclusively for the transportation of persons and goods across the customs border of Ukraine used.
The entire period for temporary importation (or exportation) of goods allowed one year after the date of importation into the customs territory of Ukraine (or export from the customs territory of Ukraine). By considering the purpose of import (export) of goods and other possible circumstances, the relevant customs authority may extend this deadline.
By the end of the period of temporary import (export), the person who has an obligation to provide those goods to move back to one of the following:
1st Import (export) goods in accordance with these obligations to the Customs Service;
2nd to declare a change of customs procedures, what is acceptable in respect of such goods, if requests are to the Code and other legislative acts of Ukraine met

A special customs zone is a customs procedure under which it tariff is not the customs authorities apply and non-tariff measures for the regulation of goods in the special (free) economic zones, "areas outside Ukraine customs territory introduced, as well as exported goods from areas of the zones specified beyond the Ukraine customs territory, unless otherwise directed by the Ukrainian legislation in force is provided.
Special customs zones are part of Ukrainian territory, which are under the special customs zone regime. For tax purposes, goods imported by special customs zone "areas beyond Ukraine's customs territory considered.
A peculiarity of the Ukrainian legislation is the fact that special customs zones under the Law of Ukraine are established, "On general principles for the establishment and functioning of special (free) economic zones" No.2673-XII of 13 October 1992. With this purpose, a separate law for each special customs zone, which made his state, territory, time period for which it was created, and the peculiarities of Ukrainian legislation, which is determined in its territory.
The Act specifies the requirements for special customs zone, types of goods that are approved for import into such a zone, and descriptions of the permitted dealings with the goods within the zone. The Act also stipulates the requirements for the organization of work in the special customs zone, the zone management authorities and responsibilities in relation to the payment of the customs regulations of the requirements for customs control in such zones.


Processing on Ukraine's customs territory is a customs procedure under which the goods are to be Ukraine's customs territory introduced, and come from other countries to be processed, according to a procedure in legislation established without the use of non-tariff regulation measures in order under the condition that the products made for processing outside the customs territory of Ukraine moved into the export regime.
Operations on the processing of goods through the customs territory of Ukraine, the following:
1st substantial processing of goods;
2nd Works such as installation, assembly, installation and adjustment, which in the production of other commodities;
3rd Repairs, including conversion and adaptation;
4th Use of the individual commodities that are not products of processing, but to facilitate or to facilitate the processing of products, as long as they are fully consumed.
The number of operations on the processing of goods in the customs regime of processing on the Ukraine's customs territory is not limited. If on the terms and conditions, have multiple processing of several companies that each has the companies that participate in the processing of the permit for the processing of goods across the customs territory of the Ukraine receive are performed by a customs authority. Goods may be between the companies that are involved in their processing, will be moved to the permission and under supervision of the customs authorities.
The deadline for the processing of goods across the customs territory of Ukraine begins with the date of completion of customs formalities with the goods that are imported for processing computed.
The deadline for the processing of goods through Ukraine's customs territory is, by the customs authority's permission, the Ukrainian-based company, starting set of the duration of the products' processing and disposal of the products of their processing. In general, this period may not exceed 90 days.
On the basis of specific technical characteristics of the processing, the Cabinet of Ministers of Ukraine of different periods set for processing of goods, on suggestions from an appropriate service or other central executive are based.
The customs authorities control over the mandatory recovery levels for the products that are received as a result of the goods processed through Ukraine's customs territory. Information about mandatory recovery levels in the agreement (contract) mentioned for the processing of goods through Ukraine's customs territory. If the goods were imported for processing on Ukraine's customs territory or whose products are then exported from Ukraine, they are subject to customs procedures. In this case, a separate document to be filled, namely a declaration that stated the amount and value of the Ukrainian goods, which were used for the processing of the goods imported for processing uses.



Customs warehouse is a customs procedure under which goods from outside the customs territory of Ukraine are introduced, under customs control without taxes and duties and without the use of non-tariff measures to these and other limitations during the storage period. The goods on the territory of Ukraine are transferred under customs control after the completion of customs formalities stored until they move across the Ukrainian customs border.
Each item in the customs warehouse regime may be moved without the goods for import (export) to (from) prohibited the Ukraine and transit through Ukrainian territory, and the goods will determine the list of them by the Cabinet of Ministers of Ukraine.
The term storage of goods that were imported from outside the customs territory of Ukraine in the customs warehouse regime can not last longer than three years after the date of such goods in the specified control that disease.
The conditions of storage of goods subject to excise tax payments in the customs warehouse regime, and not longer than three months after placement of these products in this regime.
With the goal of liberalization, the FEA Cabinet of Ministers of Ukraine the order "to facilitate the FEA" No.593 dated 14 April 1999. The Regulation provides the State Customs Service with the law, not non-tariff regulation measures and other restrictions on bona fide business units as of the date of customs formalities. This statement applies only to business entities, the debt to foreign trade transactions or taxes in the state and strictly follow the customs and tax laws). The criteria and procedure for making a list of these companies is a joint mission of the State Customs Service of Ukraine, the Ministry of Foreign Economic Relations and Trade of Ukraine and the State Tax Administration of Ukraine No.411/488 / set of 7 357 July 1999.
Regulation of the Cabinet of Ministers of Ukraine "On the importation of certain types of goods into the customs territory of the Ukraine" No.390 dated 29 March 2002 lays down the procedure for the importation of certain goods into the Ukraine (with the exception of transit through the customs territory of Ukraine) with the customs territory for any purpose. The list of specific goods is set by the State Customs Service of Ukraine, according to transport used for their movement. In order for such goods in the customs territory of Ukraine, the passport, the business entity that the imported goods is addressed, the last cargo customs declaration and the electronic copy to the customs, the responsibility for the zone of this company town was present.
These goods may move across the customs border, lies after the customs authorities at the customs border of Ukraine according to the charging information and the accompanying documents checked with information in the electronic copy of the previous cargo contained declaration.
In this scheme, the business entity to which the imported goods are directed, you choose the tariff with a measure that provides for the delivery of goods to the destination of supply:
• monetary deposit, which is temporarily on special accounts customs authorities in the amounts of mandatory payments that are fixed for the taxation of such goods if they are for the purpose of free movement of goods in the customs territory of Ukraine, the transfer will be introduced;
• financial guarantee issued by an independent financial adviser;
• a letter of guarantee;
• Protection and accompanying goods by the customs authorities;
• Transportation to provisions of the International Convention on the International Transport of Goods of 1975.
The State Customs Service determines the procedure for the application of measures to ensure the goods' delivery to the customs at the destination, depending on the commodity and type of transport used for the implementation of these goods.
The previous declaration, and the electronic copy should not be submitted and the measures to secure the delivery of goods to the customs at destination are aligned, should not be administered when the customs formalities completed situated directly at the customs office at the Ukraine border are in the cases of the State Customs Service of Ukraine determined.
The State Customs Service has the right not to apply to the measures in the delivery of goods to the customs at the destination at the customs formalities goal are completed, so that the people of Ukrainian enterprises, the facilitation regime, to enjoy under the Regulation of the Cabinet of Ministers Ukraine "on the facilitation of foreign economic activity" No.593 dated 14 April 1999.