RESTRICTEDWORLD TRADE
ORGANIZATIONWT/ACC/UKR/90/Rev.11
24 April 2002
(02-2353)
Working Party on the
Accession of UkraineOriginal:  English
ACCESSION OF UKRAINE
Consolidated Table of Levies, Duties and Fees Collected by the Ukrainian
Customs Service and Other Authorities of the Executive
Branch of Power upon the Entry of Goods into
the Customs Territory of Ukraine
Revision
The Governmental Commission on Ukraine's accession to the WTO has submitted the
following information with the request that it be  circulated to members of the Working Party.
_______________
                                                     
1 Annexes in English only.WT/ACC/UKR/90/Rev.1
Page 2 Type of levy,
duty or feeConditions and goods subject to collection of the duty, levy or feeThe basis in Ukrainian legislation for collection of the duty, levy
or fee
Import duty Executed upon entry at the customs border (for instances when customs clearance is
conducted at the border crossing points) or at internal customs, when customs clearanceis conducted according to the place of accreditation of the business. Covers all goods that
cross the Ukrainian customs border. Rates, terms and conditions are stipulated in the
Law of Ukraine of 5 February 1992 No. 2097-XII "On the Unified Customs Tariff"Based on the customs value of the goods or on the cash value per item. The import dutyis paid prior to, or during customs clearance. The import duty is paid in the domesticcurrency of Ukraine. The import duty is collected on the basis of the exchange rates in
force on the date of submission of the customs declaration or on the date of the customs
clearance.
The import duty is differentiated:-the preferential import duty rates stipulated in the unified customs tariff are applied to
goods and other items originating in countries that have customs agreements with
Ukraine or are included in special customs zones or when a special preferential customs
regime is applied pursuant to international agreements ratified by Ukraine.-favorable rates stipulated in the unified cu stoms tariff of Ukraine are applied to goods
and other items originating in the countries or economic unions that enjoy most-favored-nation treatment with Ukraine, which means that foreign businesses of these countries or
these unions enjoy favorable duties, except for the instances when the said duties and
exemptions are stipulated within the framework of a special preferential regime-full (general) rates of import duty are applied for goods and items of other origins
In addition, there can be the following instances of special treatment:
- Application of reduced duties for goods and other items that enter the customs
territory of Ukraine and are governed by Article 20 of the Law of Ukraine "On the
Unified Customs Tariff"
- Application of preferential duties to the goods imported into the special customs
zones on the territory of Ukraine, if their final consumption takes place within these
zones.
- Introduction of preferential rates of the unified tariff of Ukraine in the forms of
exemptions, reduced duty rates, or introduction of quotas for preferential import of
goods and other items.- Decree of the Cabinet of Ministers of Ukraine No.4-93 of
11 January 1993 "On the Unified Customs Tariff of Ukraine";
- Law of Ukraine of 6 February 1996 No.30/96/BP "On the
Rates of Excise and Import Duty for Tobacco Products";
- Law of Ukraine of 7 May 1996 No.178/96-BP "On the Rates
of Excise and Import Duty for Ethyl Alcohol and Alcoholic
Drinks";
- Law of Ukraine of 24 May 1996 No.216/96 "On the Rates of
Excise and Customs Duty for Some Vehicles and TheirTires";
- Law of Ukraine of 11 July 1996 No.31/96-BP "On the Rates
of Excise and Import Duty for Certain Commodities
(Products)";
- Law of Ukraine "On State Regulation of Import of
Agricultural Products" of 17 July 1997 No.468/97-BP;
- Law of Ukraine of 5 April 2001 No.2371-III "On Customs
Tariff of Ukraine";
- Decree of the State Customs Service of 23 July 1997 No.344
(registered with the Ministry of Justice on 12 September 1997
No. 297/2201);
- Law of Ukraine "On Protection of Domestic Producers from
Dumped Imports
- Law of the Ukraine "On Protection of Domestic Producers
from Subsidized Import", and
Also in order to protect economic interests of Ukraine and of Ukrainian producers, and
for the instances governed by Ukrainian legislation, special types of duty may be appliedfor import of goods to the customs territory of Ukraine, regardless of other types of duty,
and these are: special duty, anti-dumping duty, countervailing dutyWT/ACC/UKR/90/Rev.1
Page 3Type of levy,
duty or feeConditions and goods subject to collection of the duty, levy or feeThe basis in Ukrainian legislation for collection of the duty, levy
or fee
- Order of the State Customs Service of 17 May 2000 No.285
(registered with the Ministry of Justice on 29 June 2000
No. 374/4595) "On ratification of the list of goods and other
items that enjoy preferential du ty according to the legislative
acts that provide a preferential duty regime of customsclearance upon entry (departure) of the customs territory of
Ukraine".
VAT Executed upon entry at the customs border (for instances when customs clearance is
conducted at the border crossing points) or at internal customs, when customs clearanceis conducted according to the place of accreditation of the business.  Covers all goodsthat cross the Ukrainian customs border. Rates, terms and conditions are stipulated bythe Law of Ukraine of 3 April 1997 No. 168/97-BP "On the Value Added Tax".  The rateof VAT is 20 per cent.
Pursuant to Article 4 of the said Law, the contractual value (but it should not be less than
the customs value declared in the customs decl aration) is taken as the basis for collection
of VAT for the goods that enter the customs territory of the Ukraine. The value includesall overheads such as transportation, loading, unloading, reloading and insurance paid in
before the goods crossed into the customs territory of Ukraine. It also includes
brokerage, forwarding, commissions and other payments involved in transportation(transfer) of the goods, royalties for these goods, excise, import duty as well as otherdeductions, except for VAT, that are included in the value of the goods (works, services)as required by Ukrainian tax legislation. The value is denominated in Ukrainian currencyat exchange rate set by the National Bank for the date the tax liabilities are incurred.
Note:
VAT total is calculated using the formula where C VAT is the amount of VAT; C e is the
amount of excise; B customs value; C m is the amount of import duty; P – VAT rate (20
per cent):
- for goods subject to excise and duty: C VAT = (B + C m + C e)P/100;
- for goods subject to duty only: C VAT = (B + C m )P/100;
- for goods subject to excise only: C VAT= (B + C e)P/100;
- for goods exempt from customs duties and excise C VAT=BP/100.
For the instances when the customs value is lower than contractual value, the contractual
value is applied as the basis for VAT as stipulated in Article 4, Item 4.3 of the law of theUkraine "On the Value Added Tax".- Law of Ukraine of 3 April 1997 No.168/97-BP "On the Value
Added Tax"; and
- Order of the State Customs Service of 009.06.99 No.346 "On
Introduction of the Procedures of Customs Control to beExecuted at Customs Clearance of the Goods that enter theCustoms Territory of the Ukraine by the Customs Service and
of Procedures of Transfer of VAT to the Budget" (registered
with the Ministry of Justice on 1 July 1999 No.427/3720)WT/ACC/UKR/90/Rev.1
Page 4Type of levy,
duty or feeConditions and goods subject to collection of the duty, levy or feeThe basis in Ukrainian legislation for collection of the duty, levy
or fee
Excise tax Executed upon entry at the customs border (for instances when customs clearance is
conducted at the border crossing points) or at internal customs, when customs clearanceis conducted according to the place of accreditation of the business.  Covers goods thatcross the customs border of Ukraine and that are subject to excise pursuant to Ukrainian
legislation.
The amount of the excise tax, if the rate is expressed as a percentage of the customs
value, is calculated using the formula:
C
e= BE;
where C e is the amount of excise payable; B – customs value; E – excise rate.
The amount of the excise tax, if the tax is expressed as an amount per physical item, is
calculated using the formula
Ce= NE
where C e is the amount of excise payable; N – the quantity of goods in physical units as
stipulated in the legislation; E – tax per unit of quantity- Law of Ukraine of 6 February 1996 No.30/96-BP "On the
Rates of Excise and Import Duty for Tobacco Products";
- Law of Ukraine of 7 May 1996 No.178/96-BP "On the rates
of Excise and Import Duty for Ethyl Alcohol and Alcoholic
Drinks";
- Law of Ukraine of 24 May 1996 No.216/96 "On the Rates of
Excise and Customs Duty for Some Vehicles and Their
Tires";
- Law of Ukraine of 11 July 1996 No.313/96-BP "On the Rates
of Excise and Import Duty for Certain Commodities(Products)";
- Resolution of the Cabinet of Ministers of Ukraine of
27 January 1997 No.66 "On Introduction of Procedures forCollection of VAT and Excise upon the Entry of Goods into
the Customs Territory of Ukraine";
- Order of the State Customs Service of 21 January 2000 No.33
"On Introduction of Procedures for Collection of Excise from
the Entities of Foreign Economic Activity that Import Goods
into the Customs Territory of Ukraine" registered with theMinistry of Justice on 8 February 2000 No.73/4294; and
- Resolution of the Cabinet of Ministers of Ukraine No.18-92
of 26 December 1992 "On Excise Duty".WT/ACC/UKR/90/Rev.1
Page 5Type of levy,
duty or feeConditions and goods subject to collection of the duty, levy or feeThe basis in Ukrainian legislation for collection of the duty, levy
or fee
Customs fee Executed upon entry at the customs border (for instances when customs clearance is
conducted at the border crossing points) or at internal customs, when customs clearanceis conducted according to the place of accreditation of the business.
Note:
Rates of customs fee*:1.  For customs clearance based on the customs value:
- up to US$100 – not charged
- from US$100 to US$1000 – US$5- more than US$1000 – 0.2 per cent of the customs value of the goods or other items,
but not more than US$1000
2.  For customs clearance of property that temporarily enters (leaves) the customs
territory of Ukraine and is liable to leave (be brought back):
- for every customs declaration –US$7
- for every other page scheduled to it –US$15
3.For customs clearance of transit goods:
- for every customs declaration – US$7
- for every other page scheduled to it – US$3
4. Customs clearance of goods that are brought into a licensed customs warehouse:
- for every customs declaration – US$30
- for every other page scheduled to it – US$15WT/ACC/UKR/90/Rev.1
Page 6Type of levy,
duty or feeConditions and goods subject to collection of the duty, levy or feeThe basis in Ukrainian legislation for collection of the duty, levy
or fee
5.  For goods or other items kept in the customs custody:
- for 15 calendar days – not charged;
- for every next calendar day – 0.05 per cent from the total customs value of the goods
or other items.
6.  For customs clearance of goods or other items that are kept in the customs control
areas located on the sites or premises of en terprises that are authorized to keep these
goods, or for customs clearance executed outside the working hours of the customs
service (per one hour of work of one customs officer):
- in working hours –US$20;
- outside working hours, during weekends – US$40;- on holidays – US$50.
7. For canceling of requested services enumerated in the above (item 6) without
submission of a timely written notification –US$20.
8.  For customs clearance of a private transport vehicle, if the vehicle is used for
transportation of goods or other items in the quantities subject to taxation – US$10.
9. For issuance of a certificate for registration (re-registration) of vehicles imported into
Ukraine by private entities (including temporary import) and registration of componentsof the vehicles that bear serial numbers and are subject to registration with the StateAutomobile Inspection – US$15.
10. For storage of goods and other items at the customs warehouse (except for the goods
covered in Article 86 of the Customs Code of Ukraine) per one kg a day of storage:
- first ten calendar days – US$0.1
- every following calendar day – US$0.5WT/ACC/UKR/90/Rev.1
Page 7Type of levy,
duty or feeConditions and goods subject to collection of the duty, levy or feeThe basis in Ukrainian legislation for collection of the duty, levy
or fee
11. For storage of goods and other items, covered in Article 86 of the Customs Code of
Ukraine, subject to mandatory customs custody:
- first ten calendar days – 0.1 per cent out of total value of the goods or other items;
- every following calendar day – 0.5 per cent out of total value of goods and other
items.
12.  For issuance of a certificate to an enterpri se authorizing it to be a declarant (for the
term of up to one year) – US$1500
13.  For prolongation (re-registration) of the certificate that authorizes the enterprise to
be a declarant (annually) – US $1000
14. For issuance of a certificate that confirms delivery of goods subject for export control
in Ukraine – UDS100
*Note: The revised new Customs Code does not provide for collection of customs fees
except for customs clearance carried out outside the location of customs authorities or at
times other than their usual working hours.
Unified borderfeeOn 22 September 2001 the Law of Ukraine of 12 July 2001 No. 2659-III "On Amending
the Law of Ukraine "On the Introduction of the Unified Fee Collected at Entry Points onthe Ukrainian State Border" (See Annex I) took effect. Article 1 of this Law states that
the unified fee shall be collected from means of transport owned by Ukrainian citizens
and foreigners, as specified in Article 5 of this Law, that are crossing the state border ofUkraine. Pursuant to Ukrainian law, this fee is collected at points of entry at the stateborder of Ukraine and covers customs contro l of transit freight and transit means of
transport, as well as sanitary, veterinary, phytosanitary, radiological or ecologicalverification (types of verification carried out with respect to imported or transit goods as
identified in WT/ACC/UKR/105 "Goods Requiring Sanitary, Veterinary, Phytosanitary,
Radiological or Ecological Verification Upon Import or Transit") of freight and means oftransport as well as fees for the use of motor roads in Ukraine and for the use of roads bymotor vehicles with excessive weight, axle load and (or) size.Article 5 of this Law establishes the unified fee rates for the above-mentionedinspections and road use. The unified fee rates have been significantly reduced as
compared to the previously effective ones. Article 2 of this Law prohibits collecting
duties not envisaged by this Law at points of entry at the state border of Ukraine.The Law of Ukraine of 12 July 2001 No. 2659-111 "On
Amending the Law of Ukraine "On the Introduction of theUnified Fee Collected at Entry Points on the Ukrainian State
Border".WT/ACC/UKR/90/Rev.1
Page 8
ANNEX I
LAW OF UKRAINE
On Amendment of the Law of Ukraine "On the Introduction of the Unified Fee Collected at
Entry Points on the Ukrainian State Border"
No.2659-III
12 July 2001
The Supreme Rada hereby DECREES:
To introduce amendments to the Law of Ukraine "On the Introduction of the Unified Fee
Collected at Entry Points on the Ukrainian State Border" (Vidomosti of the Supreme Rada of Ukraine,
1999, No 51, page 454), restating it as follows:
- The Law of Ukraine "On the Introduction of the Unified Fee Collected at Entry
Points on the Ukrainian State Border"
Article 1.
The unified fee shall be introduced with resp ect to motor vehicles of national and foreign
owners listed in Article 5 of this Law which cross the state border of Ukraine, and shall be collected,
at entry points on the state border of Ukraine, pursuant to Ukrainian law, for the performance of
customs control in case of transit of goods and motor vehicles, for the performance of sanitary,
veterinary, phytosanitary, radiological, environmental control of cargo and motor vehicles; for thepassage of motor vehicles down Ukrainian highways, and for the passage of motor vehicles that
exceed the prescribed size, amounts of total weight, axle loads, or/and overall dimensions.
Unified fees shall be charged once, depending on the regime of movement (importation,
transit), on the basis of  a single payment document, depending on the type, seat capacity or total
weight of motor vehicles.
Article 2.
Rates of the unified fee shall be specified by this Law in EUROS, and shall not be changed
during the fiscal year.
Unified fees shall be collected in the Ukrainian national currency at the official (exchange)
rate of the National Bank of Ukraine effective on the date of collection of such fees.
Unified fee collection procedures shall be stipulated by the Cabinet of Ministers of Ukraine.
It shall be prohibited to collect fees not provided by this Law at entry points on the Ukrainian
State border.
A unified fee may not exceed the amount of costs relating to the performance of customs
control in case of transit of goods and motor vehicles, and of sanitary, veterinary, phytosanitary,radiological and environmental control of cargo and motor vehicles, and costs relating to highway
maintenance.
The Cabinet of Ministers of Ukraine shall supervise compliance of fee rates with actual costs
relating to the performance of all types of cargo and motor vehicle control as specified herein.WT/ACC/UKR/90/Rev.1
Page 9
Article 3.
Unified fees shall be transferred to the State Budget of Ukraine in full.
Article 4.
The central body of the Customs Service of Ukraine shall coordinate activities of
governmental bodies concerned with ensuring collection of unified fees.
Applicable customs authorities of Ukraine shall co-ordinate activities of governmental
supervisory bodies concerned with collection of unified fees directly at entry points on the Ukrainianstate border.
Article 5.
Rates of unified fees for the performance, at entry points on the state border of Ukraine, of
control of cargo and motor vehicles, fees for the fare of motor vehicles down auto highways of
Ukraine (per every kilometer of passage), and additional fees for every kilometer of passage of auto
motor vehicles that exceed the prescribed amounts of total weight, axle loads, or/and overall
dimensions shall be set in the following amounts:
Type of Motor VehicleSeat Capacity or Total
Weight of Motor Vehicle
with CargoUnified Rate Fee per motor vehicle,
in Euro
For conducting
the controlFor fare down
highways per
every kilometer
of passage
from 10 to 30 seats
inclusive20 . 0 2 1. Buses
Over 30 seats 5 0.02
Up to 20 tons inclusive 5 0.02 2. Trucks with/or without trailers and
prime movers with/or withoutsemi-trailersOver 20 up to 40 tons
inclusive10 0.02
Over 40 up to 44 tons
inclusive10 0.1
Over 44 up to 52 tons
inclusive10 0.2
Over 52 up to 60 tons
inclusive10 0.273. Heavy weight trucks
Over 60 tons for every
next 10 tons10 0.78
Up to 5 per cent
overweight inclusive-0 . 0 5
Over 5 per cent to 10 per
cent
overweight inclusive-0 . 1
Over 10 per cent to 20 per
cent overweight inclusive-0 . 2 74. Heavy weight motor vehicles with
excessive axle loads
Over 20 per cent for every
next 5 per cent overweight-0 . 1 5WT/ACC/UKR/90/Rev.1
Page 10
5. Heavy weight motor vehicles
exceeding prescribed breadth,height, length dimensionsFor each parameter - 0.03
6. Railway cargo car, container 2 -
Note:
The Procedure for Collecting the Unified Fee at Entry Points on the Ukrainian State Border may be found in
Annex II.
Article 6.
For auto motor vehicles and containers that cross the Ukrainian border without cargo, the rate
of unified fees for the performance of control specified herein shall be set at 20 per cent of the rate set
in Article 5 of this Law with respect to applicable auto motor vehicles and containers.  In such case,
fees for the fare down Ukrainian highways (for every kilometre of passage), including fees forexceeding the prescribed amounts of total weight, axle loads, or/and overall dimensions, shall be
collected in full.
In the event that railway cargo cars without cargo cross the Ukrainian border, the unified fee
shall not be collected.
The unified fee shall not be collected from motor vehicles in case of transit of cargo that may
not be permitted entry through the customs border of Ukraine, which cargo shall be reloaded to other
motor vehicles at the customs control zone of the entry point which is simultaneously a point of entry
and departure of such cargo.
Article 7.
Unified fees shall be collected from non-resident carriers, whose activities are carried out on
the basis of international agreements and treaties of Ukraine, to which binding effect the Supreme
Rada of Ukraine has given its consent, pursuant to these agreements and treaties.
Article 8.
Unified fees shall be collected from resident carriers, which have paid the tax payable by
motor vehicle owners pursuant to the Law of Ukraine "On the Tax imposed on Owners of Motor
Vehicles and Other Self-propelled Machines and Mechanisms", only in the event of exceeding the
prescribed amounts of total weight, axle loads, or/and overall dimensions.
Article 9.
Permissible axle loads and/or overall dimensions of motor vehicles, for which exceeding the
additional fees are charged, shall be stipulated by the Cabinet of Ministers of Ukraine.
Article 10.
Final Provisions
This Law shall enter into force in 45 days upon its publication.Until the laws of Ukraine, and other rules and regulations are brought in conformity with this
Law, they shall apply to the extent not inconsistent with this Law.WT/ACC/UKR/90/Rev.1
Page 11
Within 45 days following the publication of this Law, the Cabinet of Ministers of Ukraine
shall:
- submit to the Supreme Rada of Ukraine proposals regarding the bringing of the laws of
Ukraine in conform with this law;
- bring its rules and regulations in conformity with this Law; and
- ensure that ministries and other central agencies of executive power bring their rules and
regulations in conformity with this Law.
L. Kuchma,
President of UkraineWT/ACC/UKR/90/Rev.1
Page 12
ANNEX II
The Procedure For Collecting The Unified Fee At Entry Points
On The Ukrainian State Border
General Provisions
This Procedure establishes the process of collecting the unified fee while moving vehicles,
containers and cargoes through the state border of Ukraine.
The unified fee shall be introduced with respect to motor vehicles (containers) of national and
foreign owners listed in Article 5 of the Law of Ukraine "On Amending the Law of Ukraine "On
Introduction of the Unified Fee Collected at Entry Points on the State Border of Ukraine" (hereinafter
– the Law of Ukraine), which cross the state border of Ukraine, and shall be collected, at entry points
on the state border of Ukraine, pursuant to Ukrainian law, for the performance of customs control in
case of transit of goods and motor vehicles, for the performance of sanitary, veterinary, phytosanitary,
radiological, environmental control of cargo and motor vehicles; for the fare of motor vehicles downUkrainian highways, and for the fare of auto motor vehicles that exceed the prescribed amounts of
total weight, axle loads, or/and overall dimensions.
The unified fee shall be charged once, depending on the regime of movement (importation,
transit), on the basis of a single payment document, depending on the type, seat capacity or totalweight of motor vehicles.
The unified fee shall not be charged:
- in case of crossing the state border of Ukraine by water and air transport;
- from railroad carriages without cargoes when they cross the state border;
- from cars;
- in case of transit of a cargo, not subject to admission through the customs border of
Ukraine, and is reloaded to other vehicle within the area of customs control of an entry
point, which is at the same time an entry and an exit point of this point;
- in case entry and exit of the vehicle is done within the same entry point at the state
border without crossing the customs border of Ukraine;
- in case importation and exportation of a container is performed within the same entry
point at the state border without crossing the customs border of Ukraine; and
- while moving goods by pipelines and electric transmission lines.
In case of changing a means of transportation at the entry point through the state border of
Ukraine from water, air, pipeline to other means of transport (automobile, railroad), for which
collection of the unified fee is introduced for performing the types of cargo control, established by
legislation, the unified fee shall be charged according to rates stipulated by Article 5 of the Law of
Ukraine.
The unified fee shall be paid on the basis of a unified payment document.
The form and the order of drawing up of this payment document shall be established by the
central body of the customs service of Ukraine.WT/ACC/UKR/90/Rev.1
Page 13
Methods of Calculating the Unified Fee
The unified fee, charged at the entry point through the state border of Ukraine, shall be
calculated according to the rates, established by Article 5 of the Law of Ukraine.
The unified fee consists of:
- payment for performing the types of cargo and vehicle control, envisaged by the Law;
- payment for every kilometer of passage of vehicles down auto highways of Ukraine
(when necessary); and
- additional fare for every kilometer of passage of auto vehicles, exceeding total weight,
axle loads, or/and overall dimensions (when necessary).
Formulas of Calculation of the Unif ied Fee, Collected from Vehicles,
Depending on Its Seat Capacity or Total Weigh
Type of Motor VehicleSeat Capacity or Total Weight of
Motor Vehicle with CargoFormulas for Calculating the Unified
Fee, EURO
from 10 to 30 seats inclusive 2+0.02xL 1. Buses
Over 30 seats 5+0.02xL
Up to 20 tons inclusive 5+0.02xL 2. Trucks with/or without
trailers and prime moverswith/or without semi-trailersOver 20 up to 40 tons inclusive 10+0.02xL
Over 40 up to 44 tons inclusive 10+0.1xL
Over 44 up to 52 tons inclusive 10+0.2xL
Over 52 up to 60 tons inclusive 10+0.27xL3. Heavy weight trucks with
total weight:
Over 60 tons
(for every next 10 tons)10+0.27xL+(W-60)/10x0.78xL;
if (W-60)/10 ≥1
Up to 5 per cent inclusive +0.05xL
Over 10 per cent to
20 per cent inclusive+0.1xL
Over 10 per cent to
20 per cent inclusive+0.27xL4. Heavy weight motor vehicles
with excessive axle loads
Over 20 per cent
(for every next 5 per cent)+0.27xL+(A-20)/5x0.15xL
if (A-20)/5 ≥1
5. Heavy weight motor vehicles
exceeding prescribed breadth,height, length dimensionsFor every parameter +0.03xPxL
6. Railway cargo car, container 2xR;
2XC
Note:
L – route length;
W – actual weight of a heavy weight vehicle;A – actual axle load of a heavy weight vehicle, exceed ing the maximal axle load, established by the current
legislation;P – number of parameters, exceeding overall dimensions for a given type of a vehicle, established by legislation;R – number of railroad carriages; and
C – number of containers.WT/ACC/UKR/90/Rev.1
Page 14
The Procedure of Interaction between Bodies of State Power while Collecting the Unified Fee
In case of cargo importation and entry of vehicles through the entry point at the state border of
Ukraine, in order to complete border control, the carrier or a person authorised by it (a subject of
foreign economic activity) (hereinafter – the carrier) shall submit the following to the customs body:
- cargo transportation and shipping documents in the case of importation of products into
the customs territory of Ukraine;
- cargo transportation, shipping documents and the customs cargo declaration in case of
passage of products into the customs territory of Ukraine under the transit regime; and
- cargo transportation, shipping documents and the customs cargo declaration for declaring
by citizens of the information on the cargo, transported through the customs border of
Ukraine, in case of moving vehicles and cargoes by physical persons (owner or
authorized person), who are not subjects of foreign economic activity.
A customs official – on the basis of submitted documents – shall establish the type of control
to be performed with respect to vehicles and cargo, crossing the state border of Ukraine at the entry
point, and ensures that officers of relevant controlling bodies conduct this control.
Officials of controlling services shall perform th e required types of control according to their
competence, determined by legislation.
In case the there are no controlling services at the entry point of the state border of Ukraine,
the customs official shall call for officers of releva nt controlling services to the place of control, or
make a note in the cargo shipping documents of the necessity of conducting a corresponding type of
control at the point of destination.
On completion of the required types of control officials of controlling services shall put
corresponding stamps and seals, certifying the fact of performing control in reports on the results ofcontrol (for railroad transport), the control card (for automobile transport) and other documents,
submitted to a customs body for performing control.
The customs official – on the basis of submitted documents (control reports, control cards)
with notes, certifying the fact of performing contro l by relevant controlling services – shall determine
the amount of the unified fee according to the rates established in Article 5 of the Law of Ukraine, for
performing control, and on the basis of payment of a fare for transit through auto highways, providedby a representative of the international auto transportation service (IATS) at the Ministry of Transport
of Ukraine.
The official of the IATS shall perform control and draw up permit documents for
international transportation of passengers and cargoes by automobile transport, and check weight andoverall dimensions of motor vehicles. The official shall also determine the necessity for collecting the
fee for passage along highways for each kilometer of the passage; he/she shall also charge the
payment by the rates envisaged by Article 5 of the Law of Ukraine, if necessary.
Afterwards, the IATS official shall write down the amount of the payment for passage along
highways for each kilometer in the control coupon, and make a note on performing control.
In the case of vehicles exceeding weight and overall size dimensions, the IATS official shall
charge an additional fee for every kilometer of passage of motor vehicles, exceeding established total
weight, axle load, and/or overall dimensions according to items 4, 5 of Article 5 of the Law ofUkraine.WT/ACC/UKR/90/Rev.1
Page 15
Then the IATS official shall write down the amount of the additional fee for passage along
highways for each kilometer in the control coupon, and make a note on performing control.
If the additional fee for passage of motor vehicles, exceeding total weight, axle load and/or
overall dimensions is paid by means of preliminary application through banking institutions, the IATSofficial shall put the stamp "additional fee paid" in the control card.
In case of motor vehicles, exceeding total weight, axle load and/or overall dimensions, for
passage of which it is necessary to obtain permits, determining specific routes of movement, arrange
their forwarding, and conduct expert valuation of routes by corresponding organizations, the fee for
passage along highways may be preliminarily collected by the IATS services at the Ministry of
Transport with following transference of funds to the corresponding account of the customs body. Theamount of the fee for passage along highways in this case is not indicated in the unified payment
document, and the note "road fee paid" is made. Transference of the mentioned funds to the State
Budget shall be performed by the State Customs Service.
The Procedure of Payment of the Unified Fee
The unified fee may be paid by:
- the owner of vehicles or cargoes;
- the cargo carrier; and
- other person, authorized by the owner or the carrier.
Payment of amount of the unified fee shall be conducted:- in cash – to the authorized banking institution, located at the entry point on the state
border of Ukraine, through which passage of cargoes and vehicles is performed, to theaccount of the customs body, in the area of activity of which such entry point is located;
and
- by means of cashless payment – through preliminary payment to the corresponding
account of the customs body, in the area of activity of which such entry point on the state
border of Ukraine is located, and through which passage of cargoes and vehicles is
performed.
After-payment in cash is admitted in the authorized banking institution at the entry point on
the state border of Ukraine.
In case there is no cash office of the authorized bank at the entry point through the state
border of Ukraine, the amounts of the unified fee shall be accepted by a corresponding customsofficial by the unified payment document with subsequent transference to the cash office of the
customs body.
In case of importation by railroad transport of cargoes designed for use in the customs
territory of Ukraine, payment of the unified fee for performing control at entry points on the stateborder may be made to the account of customs bodies in the area where cargo destination points are
located.
After-payment of the unified fee in cash is admitted through the cash office of the customs
body, in the area where the cargo destination point is located.
The personal numeric stamp and the personal signature of the customs official who performed
customs control on all copies of the unified payment documents shall be deemed confirmation of
payment of the unified fee.WT/ACC/UKR/90/Rev.1
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Peculiarities of Collecting the Unified Fee
The unified fee for performing the types of control, envisaged by legislation for containers
regardless of the type of transport (truck/railroad), by which they are transported through the stateborder, or in case of reloading them from water or  air transportation means to other transportation
means for further transit of such containers through the territory of Ukraine, or the transportation of
containers destined for the customs territory of Ukraine, shall be collected at the rate established by
Article 5 of the Law of Ukraine for containers with  cargoes, and by Article 6 for containers without
cargoes.
In this case the unified fee for performing the types of control of a vehicle (truck/railroad
carriage), by which the container is transported, envisaged by legislation, shall be levied only asregards passage along highways of Ukraine (per every kilometer of passage), including cases of
exceeding established sizes of total weight, axle loads and/or overall dimensions, taking into account
Articles 7 and 8 of the Law of Ukraine.
With respect to vehicles, crossing the state border of Ukraine without cargoes, the rate of the
unified fee for performing control, envisaged by the Law of Ukraine, is established at 20 per cent of
the rate specified in Article 5 of the Law. The fare for passage down motor highways of Ukraine (per
every kilometer of passage), including cases of exceeding established sizes of total weight, axle loads
and/or overall dimensions shall be collected in full.
The unified fee for performing the types of control, established by legislation in case of
transportation by rail may be charged and collected by the unified payment document upon the
number of railroad carriages and containers, indica ted in the transfer statement, submitted to the
customs body official by the railroad official. A copy of the transfer statement, certified by the
customs body official shall be attached to the unified payment document as the ground for payment ofthe unified fee.
In case of an objective necessity to change the transit route, and accordingly an increase of the
distance of passage of the vehicle along the highways of Ukraine, the after-payment for the actual
distance shall be performed on the basis of corresponding documents, submitted to the customs body
official by officials of the IATS of Ukraine at the entry points on the state border of Ukraine at the
exit outside the customs territory of Ukraine.
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