G/VAL/N/1/UKR/3  
 
31 October  2022 
(22-8145) Page: 1/18 
Committee on Customs Valuation  Original: English  
 
 
NOTIFICATION UNDER ARTICLE 22 OF THE AGREEMENT ON  
IMPLEMENTATION OF ARTICLE VII OF THE GENERAL  
AGREEMENT ON TARIFFS AND TRADE 1994  
UKRAINE  
The following submission, dated  17 October  2022, is being circulated at the request of the delegation 
of Ukraine . 
 
_______________  
 
 
Pursuant to the paragraph 2 of Article 22 of the Agreement on Implementation of Article VII of the 
General Agreement on Tariffs and Trade 1994, the Government of Ukraine is pleased to notify the 
amendments to the Custom Code of Ukraine in part where it concerns customs valuation.  
 
The abstract of the changed Custom Code of Ukraine1 (Section III, Chapters 8, 9, 10 with the latest 
amendments as of 15 August 2022, entered in to force on 01 October 2022) is attached in English 
and should be considered as an unofficial translation of the original document.  
 
For the sake of clarity, the track changes from Ukraine 's previous provisions that were circulated on 
10 August 2012 (G/VAL /N/1/UKR/2) are shown in the attached document.  
  
 
1 In English only.  G/VAL/N/1/UKR/3  
 
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  CUSTOMS  CODE  OF UKRAINE  
Section III  
CUSTOMS VALUE OF GOODS AND METHODS OF ITS DETERMINATION  
CHAPTER 8  
GENERAL PROVISIONS ON CUSTOMS VALUE  
Article 49  
Customs Value of Goods  
 1.  Customs value of goods that are moved across the customs border of Ukraine shall be 
the value of the goods used for customs purposes, which is based on the price actually paid or 
payable for these goods.  
Article 50  
Purposes of Using Information about the Customs Value of Goods  
 1.  Information about the customs value of goods shall be used for:  
 
 1)  Calculating customs payments;  
 2)  Implementing other measures of state regulation of foreign economic activity of 
Ukraine;  
 3)  Maintaining customs statistic s; 
 4)  Calculating the tax liability determined based on the results of a documentary 
inspection.  
Article 51  
Determining the Customs Value of Goods Moved across the Customs Border of Ukraine  
 1.  The customs value of goods that are moved across the customs border of Ukraine shall 
be determined by the customs applicant pursuant to the rules of the present Code.  
 2.  The customs value of goods that are brought into the customs territory of Ukraine under 
the import regime shall be determined pursuant to  Chapter 9 of the present Code.  
 3.  A determination of the customs value of goods that are moved across the customs 
border of Ukraine under customs regimes other than the import regime shall be made pursuant to 
the provisions of Articles 65 and 66 of the present Code.  
 4.  In determining the customs value of imported data carriers containing software for data 
processing equipment, only the value of the data carrier shall be taken into consideration provided 
the value of software and/or the value of the da ta carrier have been singled out from the price 
actually paid or payable for the goods being valued. Information about the value of software and/or 
the value of the data carrier must be based on documented data.  
 The following must be taken into considerat ion in this regard:  
 1)  The term "data carrier" does not concern integrated circuits, semiconductors and 
other similar devices or products, into which such integrated circuits or devices are 
incorporated;  
 2)  The term "software" does not concern sound, m otion picture and video recordings.  
 
 5.  Interest accrued under financial agreements (for example, a finance lease) that have 
been entered into by the buyer and concern the purchase of the imported goods shall not be 
considered a part of the customs value  provided that:  
 1)  Interest has been singled out from the price that was actually paid or is payable for 
the goods;  G/VAL/N/1/UKR/3  
 
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   2)  The financing arrangements have been entered into in writing;  
 3)  The buyer may demonstrate that:  
 a)  Such goods have been actually  sold for the price declared to be the price 
actually paid or payable;  
 b)  The interest rate does not exceed the level of interest rates usually applied 
in the country where and when such financing was provided.  
 These provisions shall apply irrespectively of whether the financing has been provided by 
the seller, the bank or other natural or legal person. They shall also apply if the goods are valued 
by a method other than on the basis of the price of the agreement (contract).  
 6.  In cases st ipulated by the present Code, the customs value of goods may be determined 
before the goods cross the customs border of Ukraine.  
Article 52  
Declaring the Customs Value of Goods  
 1.  The customs value of goods shall be declared by the customs applicant or t heir 
authorized person during the declaration of the goods in accordance with the procedure established 
by Section VIII of the present Code and this Chapter.  
 2.  The customs applicant or their authorized person who declare the customs value of the 
goods s hall: 
 1)  Declare the customs value determined by them, including such determination based 
on the results of consultations with the customs authority;  
 2)  Provide the customs body with reliable information on determining the customs 
value that must be b ased on objective, documented and computable data;  
 3)  Bear all additional costs associated with adjusting the customs value or providing 
the customs body with additional information.  
 3.  The customs applicant or their authorized person who declare the c ustoms value of 
goods shall have the right:  
 1)  To provide the customs body with additional information (if available), if some 
specification of information is required;  
 2)  To release the goods that are being declared to free circulation:  
 
 - In case of  recognition by customs authorities of declared customs cost of 
commodities – on condition of payment of customs duties under the declared 
customs value;  
 - In case of approval by the customs applicant or their authorized person 
concerning the decision of the customs authority about the adjustment of 
the customs value of goods – on condition of custom duties payment 
according to the customs value determined by the customs authority;  
 - In case of disagreement of the customs applicant or their authorized person 
with the decision of the customs authority concerning the adjustment of the 
declared customs value of goods - on condition of payment of customs duties 
under the declared customs value of goods and provision of guarantees in 
accordance wi th Section X of this Code in an amount determined by the 
customs authority in accordance with paragraph seven of Article 55 of this 
Code;  
 3)  To conduct an examination of the price of the agreement (contract) by involving 
experts at their own expense;  
 4)  To challenge the decision of the customs body in accordance with the procedure 
prescribed by Chapter 4 of the present Code regarding the adjustment of the 
customs value of the goods being valued and the inaction of the customs body with 
respect to making  the decision on recognizing the customs value of the goods being G/VAL/N/1/UKR/3  
 
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  valued within the period established by Article 255 of the present Code to complete 
the customs clearance;  
 5)  To take an independent decision on the necessity to adjust the customs value after 
the goods are released;  
 6)  To obtain information from the customs body regarding the grounds on which the 
customs body believes that a relation between the seller and the buyer had an 
impact on the price that was actually paid or is payable for the  goods being valued;  
 7)  In cases and in accordance with the procedure prescribed by the present Code, to 
request the customs body to provide written information about the reasons for which 
the customs value declared by them may not be recognized;  
 8)  In cases and in accordance with the procedure prescribed by the present Code, to 
request the customs body to provide written information about the procedure for 
and the method of determining the customs value that were used in adjusting the 
declared customs value as well as the grounds for performing such adjustment.  
 4. In cases stipulated by the present Code, to declare the customs value of the goods 
moved across the customs border of Ukraine under the import regime, a customs value declaration 
shall be su bmitted in accordance with the established procedure to the customs body that performs 
the customs clearance of these goods together with the customs declaration and other documents 
needed for the customs clearance of the said goods  
 5.  A customs value de claration shall be submitted in cases where:  
 1)  The costs specified in part ten of Article 58 of the present Code are added to the 
price that was actually paid or is payable for the goods being valued, if they have 
not been included in the price;  
 2)  The costs specified in part eleven of Article 58 of the present Code were singled out 
from the price that was actually paid or is payable for the goods being valued;  
 3)  If the buyer and the seller are related to each other.  
 
 6.  In other cases, the custom s value declaration shall be filed voluntarily by the customs 
applicant or their authorized person.  
 7.  The customs value declaration shall not be filed, inter alia,  in cases stipulated by part 
six of the present Article where consignments of goods are de clared which customs value does not 
exceed €5,000.  
 8.  The customs value declaration shall include information about the method of 
determining the customs value of the goods, a numerical value of the customs value of the goods 
and its components, the term s of the foreign economic agreement that are relevant to determining 
the customs value of the goods and the submitted documents that confirm the above.  
 9.  Information specified in part eight of the present Article shall be the information 
necessary for c ustoms purposes.  
 10.  The form of the customs value declaration and the rules of completing it shall be 
established by the central executive authority that ensures the formulation and implementation of 
government policy in the field of finance.  
 11.  Declaring the customs value of goods that are moved across the customs border of 
Ukraine under customs regimes other than the import regime shall be carried out when declaring 
these goods by specifying information in the customs declaration about the numerical  value of their 
customs value and providing the documents confirming it.  
Article 53  
Documents Submitted by the Customs Applicant to Confirm the Declared Customs Value  
 1.  In the cases stipulated by the present Code, at the time of filing the customs declaration,  
the customs applicant shall submit documents to the customs body confirming the declared customs 
value of the goods and the selected method of its determination.  G/VAL/N/1/UKR/3  
 
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   2.  The documents confirming the customs value of goods shall be:  
 1)  A customs value declaration submitted in the cases provided in parts five and six of 
Article 52 of the present Code and the documents confirming numerical values of 
the components of th e customs value based on which the customs value was 
calculated;  
 2)  The foreign economic agreement (contract) or a document substituting it and 
annexes thereto, if available;  
 3)  The invoice or pro forma invoice (if the goods are not a subject of purcha se and 
sale);  
 4)  If the invoice was paid – bank payment documents relating to the goods being 
valued;  
 5)  If available – other payment and/or accounting documents confirming the value of 
the goods and containing the details necessary for the identificat ion of the brought 
in goods;  
 6)  Transportation (shipping) documents if, under the terms of delivery, transportation 
costs are not included in the value of the goods as well as the documents containing 
information about the transportation costs of the goo ds being valued;  
 7) A copy of the import licence  A license for the imports of the goods , if the 
importation of the goods is subject to licensing;  
 8)  If the goods were insured - insurance documents and documents containing 
information about the cost of insurance.  
 3.  If the documents specified in part two of the present Article contain discrepancies, 
which have an impact on the correctness of determin ing the customs value , obvious signs 
of forgery or do not contain all data confirming the numerical values of the components of the 
customs value of goods or information on price that was actually paid or payable for the goods, the 
customs applicant or the ir authorized person shall, upon written request of the customs authority, 
submit the following additional documents (if available) within ten calendar days:  
 1)  An agreement (contract) with third persons related to the agreement (contract) on 
supplying t he goods which customs value is being determined;  
 2)  Accounts of payments to third parties for the benefit of the seller, if such payments 
are carried out under the terms stipulated by the agreement (contract);  
 3)  Accounts of payments of commissions an d brokerage services relating to the 
performance of the terms of the agreement (contract);  
 4) An extract from accounting documents;  
 5)  A licence agreement or author's contract of the buyer that relates to the goods being 
valued and is a condition for th e sale of the goods being valued;  
 6)  Catalogues, specifications, price lists of the goods manufacturer;  
 7)  A copy of the customs declaration of the country of shipment;  
 8)  Reports on quality and value characteristics of the goods prepared by specialized 
expert organizations and/or information of commodity exchanges about the value of 
the goods or raw materials.  
 4.  If the customs body has grounds to believe that the existing relations between the seller 
and the buyer had an impact on the cust oms value declared by the customs applicant, the customs 
applicant or their authorized person shall submit the following documents (if available) at the 
written  request of the customs body, with an exception of documents mentioned in the paragraphs 
two and  three of this Article:  
 1)  An extract from accounting and bank documents of the buyer relating to the 
alienation of the goods being valued, identical and/ or similar (analogous) goods in 
the territory of Ukraine;  
 2)  Information about the value in the e xporting country of the goods that are identical 
and/or similar (analogous) to the goods being valued;  
 3)  A calculation of the price.  
 
 5.  It shall be prohibited to require the customs applicant or their authorized person to 
submit any other documents o ther than those specified in the present Article.  G/VAL/N/1/UKR/3  
 
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   6.  The customs applicant or their authorized person may voluntarily submit additional 
documents that they possess to confirm the customs value of the goods declared by them.  
Article 54  
Control over the C orrectness of Determining the Customs Value of Goods  
 1.  Control over the correctness of determining the customs value of goods shall be carried 
out by the customs body during customs control and customs clearance by verifying the numerical 
value of the d eclared customs value.  
 2.  Control over the correctness of determining the customs value of goods pursuant to the 
basic method of the price of the agreement (contract) for the goods that are brought into the 
customs territory of Ukraine under the import r egime (transaction value), shall be carried out by the 
customs body by verifying the calculation performed by the customs applicant in the absence of 
reservations regarding the use of this method set out in part one of Article 58 of the present Code.  
 3.  Based on the results of exercising control over the correctness of determining the 
customs value of goods, the customs body shall recognize the customs value declared by the 
customs applicant or their authorized person or take a written decision on its ad justment in 
accordance with the provisions of Article 55 of the present Code.  
 4.  During its exercise of control over the correctness of determining the customs value of 
goods, the customs body shall:  
 1)  Exercise control over the customs value of the g oods declared by the customs 
applicant or their authorized person by verifying the numerical value of the declared 
customs value, the presence in documents filed by this persons of all data that 
confirm the numerical values of the customs value of goods co mponents or 
information on price that was actually paid or should be paid for these goods;  
 2)  Provide the customs applicant or their authorized person with written information 
about the reasons for which the customs value declared by them may not be 
recognized;  
 3)  Provide the customs applicant or their authorized person with written information 
about the procedure for and method of determining the customs value used in the 
case of adjusting the customs value as well as about the grounds for making such 
adjustment;  
 4)  Release the declared goods to free circulation:  
 
 - In case when customs authorities declared customs value of goods – on 
condition of customs duties payment under the declared customs value;  
 - In case of approval by the customs applicant or persons authorized by the 
decision of the customs authority concerning the adjustment of the customs 
value of goods – on condition of customs duties payment according to the 
customs value determined by the customs authority;  
 - In case of disa greement of the customs applicant or persons authorized by 
the decision of the customs authority concerning the declared customs value 
adjustments of goods – on condition of customs duties payment under the 
declared customs value of goods and provision of guarantees in accordance 
with Section X of this Code in an amount determined by the customs 
authority in accordance with paragraph seven of Article 55 of this Code.  
 5.  With a view to exercising control over the correctness of determining the customs valu e 
of goods, the customs body shall have the right:  
 1)  To establish the reliability or accuracy of any statement, document or calculation 
submitted for the purposes of determining the customs value;  
 2)  In cases prescribed by this Code, to make the writt en request of the customs 
applicant or authorized person to submit additional documents and information 
established by Article 53 of the Code, if it is required to decide on recognizing the 
declared customs value;  
 3)  To adjust the declared customs value of the goods in cases prescribed by this Code;  G/VAL/N/1/UKR/3  
 
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   4)  To verify the correctness of determining the customs value of the goods after their 
release  in accordance with the procedure stipulated by Articles 345 – 354 of the 
present Code after the completion of th eir customs control and customs clearance 
procedures ; 
 5)  To request from the customs authorities of other countries the provision of 
information necessary to verify the accuracy of the declared customs value;  
 6)  To apply other forms of customs control provided by the present Code.  
 
 6.  The customs body may refuse to perform customs clearance of goods under the customs 
value declared by the customs applicant or their authorized person only where there are justified 
grounds to believe that incomplete and/or inaccurate information has been declared regarding the 
customs value of the goods including cases where the customs value has been determined 
incorrectly, if:  
 1)  The customs applicant or their authorized person  incorrectly performed the 
calculation of the customs value;  
 2)  The basi c documents have not been submitted by the customs applicant or their 
authorized person in accordance with the list and under the conditions specified in 
paragraphs two - four of Article 53 of this Code, or if this documents lack all the 
information confir ming the numerical values of the customs value of goods 
components or information regarding prices, that were actually paid or payable for 
the goods;  
 3)  The method of determining the customs value of the goods selected by the customs 
applicant or their a uthorized person does not meet the conditions specified in 
Chapter  9 of the present Code;  
 4)  The customs body receives documented official information from customs authorities 
of other countries regarding unreliability of the declared customs value.  
 7.  If during customs control the customs body cannot prove that incomplete and/or 
inaccurate information about the customs value of the goods has been declared including incorrectly 
determining the customs value of the goods, the customs value declared by th e customs applicant 
or their authorized person shall be considered recognized automatically.  
Article 55  
Adjusting the Customs Value of Goods  
 1.  The decision to adjust the declared customs value of goods that are brought into the 
customs territory of Ukraine under the import regime shall be made by the customs body in writing 
when exercising control over the correctness of determining the customs value of these goods both 
before and after their release, if the customs body in cases stipula ted by part six of Article 54 of the 
present Code finds that incomplete and/or inaccurate information has been declared about the 
customs value of the goods including cases where the customs value of the goods has been 
determined incorrectly.  
 2.  The writ ten decision approved by the customs body regarding the adjustment of the 
declared customs value shall contain:  
 1)  A justification of the reasons for which the customs value declared by the customs 
applicant may not be recognized;  
 2)  Information posse ssed by the customs body (including numerical values of the 
components of the customs value, the customs value of identical or similar 
(analogous) goods, other conditions that could have an impact on the price of the 
goods) which led to doubt concerning th e correctness of determining the customs 
value and to deciding on the adjustment of the customs value declared by the 
customs applicant;  
 3)  An exhaustive list of requirements to submitting additional documents stipulated by 
part three of Article 53 of t he present Code, subject to which submission the customs 
value may be recognized by the customs body;  
 4)  A justification of the numerical value of the customs value of the goods adjusted by 
the customs body as well as the facts that had an impact on such  adjustment;  
 5)  Information about:  G/VAL/N/1/UKR/3  
 
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   a)  The right of the customs applicant or their authorized person  to release the goods 
being declared to free circulation:  
 
In case of approval by the customs applicant or their authorized person of the decision of 
the customs authority about the adjustment of the customs value of goods – on condition of customs 
duties payment in accordance with the customs value specified by the customs authority.  
 In case of disagreement the of the customs applicant or their authorize d person with 
the decision of the customs authority about the adjustment of the declared customs value of goods 
– on condition of payment of customs duties under the declared customs value of goods and 
ensuring the payment of customs duties in accordance w ith Section X of this Code in an amount 
determined by the customs authority in accordance with part seven of this Article.  
 b)  The right of the customs applicant or their authorized person  to challenge the 
decision on adjusting the declared customs value before a higher -level customs authority in 
accordance with Chapter 4 of the present Code or in court.  
 3.  The form of the decision on adjusting the customs value of goods shall be established 
by the central executive authority that ensures the formulation  and implementation of government 
policy in the field of finance.  
 4.  During the customs clearance and customs body's making a written decision on 
adjusting the customs value of goods, the customs applicant or their authorized person (by 
agreement)  may ad just the declared customs value within the terms established by part two  of 
Article 263 of the present Code.  
 5.  The customs applicant may hold consultations with the customs body with a view to 
making a justified choice of the method of determining the c ustoms value based on the information 
available to the customs body.  
 6.  At the request of the customs applicant, the consultations shall be conducted in writing.  
 7.  If the customs applicant or their authorized person should disagree with the decision of 
the customs body on adjusting the declared customs value of the goods, the customs body shall, at 
the request of the customs applicant or their authorized person, rele ase the goods being declared 
to free circulation provided the customs payments have been made according to the customs value 
of these goods determined by the customs applicant or their authorized person and the payment 
has been ensured of the difference be tween the amount of customs payments calculated according 
to the customs value of the goods determined by the customs applicant or their authorized person 
and the amount of customs payments calculated according to the customs value of the goods 
determined by the customs body by means of providing guarantees  ensuring the payment of 
customs duties  in accordance with Section X of the present Code on the term of 90 calendar 
days from the day of the release of the goods. The term of these guarantees may not exce ed 
90 calendar days from the day of the release of the goods.  
 8.  During 80 days after the release of the goods, the customs applicant or their authorized 
person may submit additional documents to the customs body to confirm the customs value of the 
goods  declared by them.  
 9.  If the customs applicant or their authorized person provide additional documents, the 
customs body shall consider the submitted additional documents and, within five working days of 
their submission, make a written decision on reco gnizing the declared customs value and cancel the 
decision on adjusting the declared customs value or provide a justified refusal to recognize the 
declared customs value with regard to the additional documents. In this case, provided financial 
guarantee  the granted security of payment of customs duties  should be accordingly returned 
(released) or sold in the manner and within the period specified by this Code  used for payment of 
relevant customs duties . 
 10.  If the customs authority within the period speci fied in paragraph nine of this Article does 
not provide reasonable refusal to recognize the declared customs value with regard to additional 
documents, it is believed that the customs applicant or their authorized person have correctly defined G/VAL/N/1/UKR/3  
 
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  the customs value of the goods. In this case, the customs authority revokes a decision to adjust the 
declared customs value, and provided financial guarantee  the granted security of payment of 
customs duties  shall be returned (released) in accordance with the procedur e and within the term 
stipulated by the present Code.  
 11. If the customs authority within the period specified in paragraph nine of this 
Article provides reasonable refusal to recognize the declared customs value with regard 
to additional documents,  or if the customs applicant or their authorized person within the 
period specified in paragraph eight  of this Article fails to submit to the customs authority 
additional documents confirming the customs value of the goods declared by them, funds  
paid/transferred as a monetary deposit in the amount of the sum of customs payments 
shall be transferred to the state budget against payment of the relevant customs 
payments on the next working day after the time limit stipulated by paragraph 7 of this 
Article expires.  
Article 56  
Observing the Requirements to Confidentiality of Information  
Concerning the Customs Value of Goods  
 1.  Information concerning the customs value of goods that are moved across the customs 
border of Ukraine may not, without a spec ial permission of the person or body submitting such 
information, be disclosed or transferred to third persons including other state authorities except for 
filing it in accordance with the procedure stipulated by the present Code and other laws of Ukraine.   
 2. Dissemination by the customs authority of impersonal information on specific 
export -import operations declared by the customs applicant in the customs declaration in 
compliance with part eighth of Article 257 of this Code shall not be considered as 
disclosure of restricted information, confidential information and proprietary information 
and shall not require a special permission of the person or body  submitting such 
information, with the exception of paragraphs 2, 4, subparagraphs b, c, e, f, h of pa ragraph 
5, paragraphs 6, 7 and 9 of the part eight of this Article, including information that refers 
to the customs value of goods that are moved across the customs border of Ukraine in 
volumes that do not contradict international treaties of Ukraine, con sent to the binding of 
which was granted by the Verkhovna Rada of Ukraine . 
 
CHAPTER 9  
METHODS OF DETERMINING THE CUSTOMS VALUE OF GOODS THAT ARE BROUGHT INTO 
THE CUSTOMS TERRITORY OF UKRAINE UNDER THE IMPORT REGIME AND THE 
PROCEDURE FOR THEIR APPLYING  
Article 57  
Methods of Determining the Customs Value of Goods that are Brought into the Customs 
Territory of Ukraine under the Import Regime  
 1.  The customs value of goods that are brought to Ukraine under the import regime shall 
be determined by the following  methods:  
 1)  The basic method – on the basis of the price of the agreement (contract) for the 
imported goods (transaction value);  
 2)  Secondary methods:  
  a)  On the basis of the price of the agreement for identical goods;  
  b)  On the basis of the pric e of the agreement for similar (analogous) goods;  
  c)  Deductive method;  
  d)  Computed method;  
  e)  Fall-back method.  G/VAL/N/1/UKR/3  
 
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   2.  The basic method of determining the customs value of goods that are brought into the 
customs territory of Ukraine under the import regime shall be the first method, on the basis of the 
price of the agreement (transaction value).  
 3.  Each next method shal l be applied only if the customs value cannot be determined using 
the previous method in accordance with the rules of the present Code.  
 4.  The application of the secondary methods shall be preceded by the procedure of 
consultations between the customs bo dy and the customs applicant aimed at determining the basis 
of the value pursuant to the provisions of Articles 59 and 60 of the present Code. In the course of 
such consultations, the customs body and the customs applicant may share information possessed 
by each of them provided the confidentiality requirements are observed.  
 5.  If it is impossible to determine the customs value of goods pursuant to the provisions 
of Articles 59 and 60 of the present Code, the basis for its determination may be either the price at 
which identical or similar (analogous) goods were sold in Ukraine to a buyer unrelated to the seller 
in accordance with Article 62 of the present Code or the value of the goods calculated pursuant to 
Article 63 of the present Code.  
 6.  In this ca se, each next method shall be used if the customs value of the goods cannot 
be determined using the previous method.  
 7.  The deductive and computed methods may be used in any order of succession at the 
request of the customs applicant or their authorized  person.  
 8.  If it is impossible to apply any of the said methods, the customs value shall be 
determined using the fall -back method pursuant to the requirements established by Article 64 of the 
present Code.  
Article 58  
The Method of Determining the Custom s Value on the Basis of the Price of the 
Agreement (Contract) for the Imported Goods (Transaction Value)  
 1.  The method of determining the customs value on the basis of the price of the agreement 
(contract) for the goods that are brought into the customs territory of Ukraine under the import 
regime shall be used, if:  
 1)  There are no restrictions on the right of the buyer (importer) to use the valued goods 
except those which:  
 a)  Are established by law or implemented by state authorities of Ukraine;  
 b)  Limit the geographical area in which the goods can be resold (alienated 
again);  
 c)  Do not have a significant impact on the value of the goods.  
 2)  There are no conditions or reservations regarding the sale of the valued goods that 
make it impossible to  determine the value of these goods;  
 3)  No portion of proceeds from any further resale, disposal or use of the goods is 
received directly or indirectly by the seller, unless an appropriate adjustment is made 
with regard to the provisions of part ten of the present Article;  
 4)  The buyer and the seller are unrelated persons or even though they are related 
persons such relation did not have an impact on the price of the goods.  
 2.  The method of determining the customs value on the basis of the price of t he agreement 
(contract) for the imported goods shall not be applied if the information used by the customs 
applicant or their authorized person is not documented or quantified and is not reliable and/or at 
least one of the components of the customs value i s missing that is indispensable for its calculation.  
 3.  If the customs value cannot be determined using the basic method, the secondary 
methods shall be applied specified in paragraph 2 of part one of Article 57 of the present Code.  G/VAL/N/1/UKR/3  
 
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   4.  The customs va lue of goods brought into the customs territory of Ukraine under the 
import regime shall be the price actually paid or payable for the goods when sold for export to 
Ukraine adjusted, if necessary, with due regard to the provisions of part ten of the presen t Article.  
 5.  The price actually paid or payable shall be the total amount of all payments that were 
made or must be made by the buyer of the valued goods to the seller or in favour of the seller 
through third persons and/or to seller's related persons t o fulfil seller's obligations.  
 6.  Payments may be made directly or indirectly. An example of an indirect payment may 
be a full or partial settlement by the buyer of seller's debt.  
 7.  Payments need not be made in the form of a money transfer (including  but not limited 
to). Such payments may be made by letter of credit, collection or other settlement (a promissory 
note, a transfer of securities, etc.).  
 8.  The term "price actually paid or payable" shall concern only the price of the valued 
goods. Divide nds or other payments by the buyer in favour of the seller unrelated to the valued 
goods shall not be part of the customs value. Additions, if they have not been included in the price 
actually paid or payable, shall be made in accordance with the present A rticle only on the basis of 
objective data that are supported by documents and are computable.  
 9.  Calculations in accordance with the present Article shall be made only on the basis of 
objective data that are supported by documents and are computable.  
 10.  When determining the customs value, the following costs (components of the customs 
value) shall be added to the price actually paid or payable, unless they have already been included 
in the price actually paid or payable:  
 1)  Costs incurred by the bu yer: 
 a)  Commissions and brokerage except fees for procurement, which are buyer's 
payment to their agent for the provision of services related to the 
representation of their interests abroad when procuring the valued goods;  
 b)  The cost of packaging box es (containers) in which the goods are packaged 
or other packaging that is considered an integrated whole with the relevant 
goods for customs purposes;  
 c)  The cost of packaging or the cost of packaging materials and work related 
to packaging;  
 2)  Proper ly distributed costs of the below goods and services if they are supplied 
directly or indirectly by the buyer free -of-charge or at reduced prices for use in 
connection with the manufacture and sale for export to Ukraine of the valued goods, 
unless such cos ts have been included in the price actually paid or payable:  
 a)  Raw materials, materials, parts, semi -finished products, components, etc. 
that are included in the valued goods;  
 b)  Tools, stamps, templates and similar objects used in the process of 
production of the valued goods;  
 c)  Materials spent in the process of production of the valued goods (lubricants, 
fuel, etc.);  
 d)  Engineering and development work, designs, artistic decorations, sketches 
and drawings that have been done outside of Ukraine and are directly 
necessary for the production of valued goods;  
 3)  Royalties and other license payments relating to the valued goods that the buyer 
must pay directly or indirectly as a condition of the sale of the valued goods, unless 
such payments have been included in the price actually paid or payable.  
 The said payme nts may include payments concerning rights to literary and artistic works, 
inventions, utility models, industrial designs, trademarks and other objects of intellectual property 
rights.  G/VAL/N/1/UKR/3  
 
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   Costs related to the right to reproduce (copy) the valued goods in Ukr aine shall not be added 
to the price actually paid or payable for the valued goods.  
 The procedure for including royalties and licence payments in the price shall be determined 
by the Cabinet of Ministers of Ukraine.  
 4)  An appropriate portion of the proc eeds from any further resale of the goods being 
valued, their use or disposal of them in the customs territory of Ukraine that is 
directly or indirectly credited to the seller;  
 5)  Costs of transporting the valued goods to the airport, port or other poin t of entry to 
the customs territory of Ukraine;  
 6)  Costs of loading, unloading and processing of the valued goods related to their 
transportation to the airport, port or other point of entry to the customs territory of 
Ukraine;  
 7)  Costs of insuring the se goods.  
 
 11.  In determining the customs value, no other costs except those specified in the present 
Article shall be included in the price actually paid or payable. The customs value shall not include 
the below costs or funds, provided they are singled  out from the price actually paid or payable for 
the valued goods, which are supported by documents and are computable:  
 1)  Costs of building, construction, assembly, maintenance or technical assistance 
incurred after bringing in of the imported goods suc h as industrial plant, machinery 
or equipment;  
 2)  Transportation costs after the bringing in;  
 3)  Taxes levied in Ukraine.  
 
 12.  The fact that the seller and the buyer are related persons may not in itself be the ground 
to consider the transaction val ue unacceptable. In such cases, the circumstances of the sale must 
be considered and the transaction value accepted, if the relation between the buyer and the seller 
did not have an impact on the price of the valued goods.  
 13.  If there are sufficient gr ounds to believe that the relation mentioned in part twelve of 
the present Article had an impact on the price of the valued goods, the customs body must provide 
the customs applicant or their authorized person with its written justification of the fact tha t such 
impact occurred.  
 14.  If no justifications have been provided by the customs body, it shall be considered that 
the relation mentioned in part twelve of the present Article did not have an impact on the price of 
the valued goods.  
 15.  The customs a pplicant shall have the right to respond and to prove that there was no 
impact of the relation between the seller and the buyer on the price actually paid or payable for the 
valued goods.  
 16.  For the purposes of the present Code, persons shall be consid ered related to each other 
in cases specified in Article 15 of the Agreement on Implementation of Article VII of the GATT  1994.  
 17. Persons, one of whom is the sole agent, sole distributor or sole concessioner of the 
other, whatever this is called, shall be considered related for the purposes of the present Code unless 
they fall under at least one of the criteria set out in Article 15 of the Agreement on Implementation 
of Article VII of the GATT 1994.  
 18.  Upon sale of goods between related persons, the t ransaction value shall be used as a 
basis for determining the customs value of the valued goods according to the first method, if the 
customs applicant shows that such value is close to the value of one of the below transactions 
performed at the same time or almost at the same time as the transaction in the valued goods:  
 1)  The transaction value upon sale to unrelated buyers of identical or similar 
(analogous) goods for export to Ukraine;  G/VAL/N/1/UKR/3  
 
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   2)  The customs value of identical or similar (analogous) goods determined in 
accordance with the provisions of Article 62 of the present Code;  
 3)  The customs value of identical or similar (analogous) goods determined in 
accordance with the provisions of Article 63 of the present Code.  
 19.  In case  of performing the above comparisons, information shall be taken into 
consideration available to the customs body or submitted by the customs applicant or their 
authorized person regarding the difference in commercial sales levels, quantitative indicators,  
elements and the costs specified in part ten of the present Article as well as the costs incurred by 
the seller upon sale where the seller and the buyer are unrelated to each other and those not incurred 
by the seller upon sale, where the seller and the b uyer are related to each other.  
 20.  A comparison to the transaction values specified in paragraphs 1 – 3 of part 18 of the 
present Article shall be made on the initiative of the customs applicant or their authorized person. 
These transaction values may not be used instead of the value of the transactions in the valued 
goods.  
 21.  Information used by the customs applicant or their authorized person must be objective, 
computable and documented.  
 22.  Authorized economic operators shall have the right to a utomatically apply the method 
of determining the customs value on the basis of the price of the agreement (contract) for the 
imported goods (transaction value).  
 In such cases, to support the declared information about the customs value of goods in 
accordance with the procedure stipulated by the present Code, only the following documents shall 
be provided:  
 1)  Customs value declaration (in cases established by Article 52 of the present Code);  
 2)  The foreign economic agreement (contract) and annexe s thereto;  
 3)  The invoice or pro forma invoice;  
 4)  Bank payment documents (if the invoice has been paid) as well as other payment 
and/or accounting documents supporting the value of the goods and containing 
details necessary to identify the brought in goods;  
 5)  Documents confirming costs of the bringing in and insurance, unless such costs are 
included in the value of the goods in accordance with the terms of delivery.  
 23.  In cases stipulated by part twenty -two of the present Article, control over th e 
correctness of determining the customs value shall be carried out only after the completion of 
customs clearance procedures and the passage of the goods across the customs border of Ukraine.  
Article 59  
The Method of Determining the Customs Value on the Basis of the Price of the  
Agreement for Identical Goods  
 1. If the customs value of the valued goods cannot be determined pursuant to the 
provisions of Article 58 of the present Code, the basis for its determination shall be the value of the 
transaction in  identical goods sold for export to Ukraine from the same country and which time of 
export coincides with the time of export of the valued goods or is as close to it as possible.  
 2.  In applying this method of determining the customs value, the basis shal l be the value 
of the transaction in identical goods accepted by the customs body with due regard to the conditions 
specified in the present Article. Identical goods shall mean the goods that are identical in all 
characteristics to the valued goods includi ng the following characteristics:  
 1)  Physical characteristics;  
 2)  Quality and reputation on the market;  
 3)  The country of manufacturing;  
 4)  The manufacturer.  G/VAL/N/1/UKR/3  
 
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   3.  Insignificant external differences may not be the ground for refusing to consider the 
goods as identical if in general such goods meet the requirements of part two of the present Article.  
 4.  The price of the agreement for identical goods shall be the basis for determining the 
customs value of the goods if these goods have bee n brought in approximately in the same quantity 
and on the same commercial levels as the valued goods.  
 5.  If there is no such sale, the value shall be used of the transaction in identical goods that 
were sold to Ukraine in other quantities and/or on oth er commercial levels. In this case, their price 
shall be adjusted to account for the said differences irrespective of whether this leads to an increase 
or decrease in value. Information used when performing the adjustments must be documented.  
 6.  If the funds and costs mentioned in paragraphs 5 – 7 of part ten of Article 58 of the 
present Code are included in the transaction value, an adjustment shall be made to account for the 
said difference in such funds and costs between the valued goods and the relev ant identical goods 
which is due to differences in the distances and modes of transportation.  
 7.  If for the purposes of using this method more than one transaction value of identical 
goods is available, the lower of these values shall be used to determi ne the customs value of the 
valued goods.  
Article 60  
The Method of Determining the Customs Value on the Basis of the Price of the  
Agreement for Similar (Analogous) Goods  
 1.  In case the customs value of the valued goods may not be determined pursuant to the 
provisions of Articles 58 and 59 of the present Code, the customs value shall be the transaction 
value accepted by the customs body of similar (analogous) goods which are sold for export to Ukraine 
and which time of export coincides with the time of ex port of the valued goods or is as close to it as 
possible.  
 2.  Similar (analogous) goods shall mean the goods that, while not being identical in all 
characteristics, have similar characteristics and include similar components owing to which fact they 
fulfil the same functions as compared to the goods being valued and are considered commercially 
interchangeable.  
 3.  When determining whether the goods are similar (analogous), the quality of the goods, 
the availability of a trademark and the reputation of t hese goods in the market shall be taken into 
consideration.  
 4.  The price of the agreement for similar (analogous) goods shall be the basis for 
determining the customs value of goods, if these goods have been brought in approximately in the 
same quantity an on the same commercial levels as the valued goods.  
 5.  If no such sale has been identified, the transaction value of similar (analogous) goods 
shall be used that were sold to Ukraine in other quantity and/or on other commercial levels. In this 
case, t heir price shall be adjusted to account for the said differences irrespective of whether this 
leads to an increase or decrease in value. Information used when performing the adjustments must 
be documented.  
 6.  If the funds and costs mentioned in paragrap hs 5 – 7 of part ten of Article 58 of the 
present Code are included in the transaction value, an adjustment shall be made to account for the 
said difference in such funds and costs between the valued goods and the relevant similar 
(analogous) goods which i s due to differences in the distances and modes of transportation.  
 7.  If for the purposes of using this method more than one transaction value of similar 
(analogous) goods is available, the lower of these values shall be used to determine the customs 
value of the valued goods.  G/VAL/N/1/UKR/3  
 
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  Article 61  
Reservations Regarding the Conditions of Applying the Methods of Determining the 
Customs Value of Goods on the Basis of the Price of the Agreement for Identical Goods 
and on the Basis of the Price of the Agreement for Si milar (Analogous) Goods  
 1.  Goods shall not be considered identical or similar (analogous) to the valued goods, if 
they were not manufactured in the same country as the goods being valued.  
 2.  Goods produced not by the manufacturer of the valued goods bu t by another person 
shall be taken into consideration only if no identical or similar (analogous) goods produced by the 
manufacturer of the valued goods are available.  
 3.  Goods shall not be considered identical or similar (analogous) to the valued goods,  if 
their engineering and development work, designs, artistic decorations, sketches and drawings as 
well as other similar work was done in Ukraine.  
Article 62  
Deductive Method of Determining the Customs Value  
 1.  If the customs value of the valued goods cannot be determined in accordance with the 
provisions of Articles 58 – 61 of the present Code, their customs value shall be determined pursuant 
to the provisions of the present Article on the basis of deduction of value except for the cases where, 
at the request of the customs applicant or their authorized person, this Article and Article 63 of the 
present Code may be applied in reverse order.  
 2.  If the valued or identical or similar (analogous) imported goods are sold (alienated) in 
the customs te rritory of Ukraine unchanged, to determine the customs value of goods by this 
method, the price shall be used of one unit of the goods at which the valued or identical or similar 
(analogous) imported goods are sold in the territory of Ukraine in the larges t total quantities to a 
buyer who is not a related person of the seller at the same time or at the time close to the date of 
importation of the valued goods provided the following components, if they can be singled out, are 
deducted:  
 1)  Costs of paying c ommissions that are usually paid or payable or normal trade mark -
ups that are made to get profit and cover general expenses in connection with the 
sale in the customs territory of Ukraine of goods of the same class and type. Goods 
of the same class and typ e shall be the goods covered under a group or range of 
goods produced by a specific industry or sector of industry and including identical or 
similar (analogous) goods. The term "goods of the same class and type" shall include 
the goods imported from the s ame country as the valued goods as well as the goods 
imported from other countries.  
 The amount of profit and general costs that include direct and indirect costs associated with 
the sale of these goods should be taken as a whole. The numerical value of c osts for the purposes 
of deducting this amount shall be determined on the basis of information submitted by the customs 
applicant or their authorized person, unless such information is incompatible with the data obtained 
during the sale in Ukraine of the b rought in (imported) goods of the same class and type. If the 
information provided by the customs applicant or their authorized person is incompatible with such 
data, the amount for the calculation of profit and general costs may be based on other relevant  
information and not on that provided by the customs applicant or their authorized person.  
 In determining the commissions or ordinary profit and general costs, the inclusion of goods 
in the "goods of the same class and type" must be made in each specific  case with a reference to 
appropriate circumstances.  
 2)  Ordinary costs incurred in Ukraine in connection with loading, unloading, 
transporting and insuring the goods as well as other costs related to such operations;  
 3) Amounts of taxes payable in Ukrai ne in connection with the bringing in (importation) 
or sale (alienation) of goods.  G/VAL/N/1/UKR/3  
 
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   3. If neither the valued goods nor identical or similar (analogous) goods are sold in Ukraine 
at the same time or at the time that is as close as possible to the date of im porting the valued goods 
to Ukraine, the customs value of such goods shall be determined based on the price of one unit of 
the goods at which, respectively, the valued goods or identical or similar (analogous) goods to the 
valued goods are sold in Ukraine in quantities sufficient to establish the price per unit of such goods 
in the same condition as they were imported at the earliest date after importing the valued goods 
but before the expiry of a 90 -day term.  
 4.  If there are no cases of selling the value d, identical or similar (analogous) goods in the 
same condition as they were as of the day of bringing them in Ukraine, the customs value of such 
goods shall be determined at the request of the customs applicant or their authorized person on the 
basis of t he price of one unit of the goods at which these goods are sold in Ukraine after further 
processing (reworking) in the largest lot to persons unrelated to the persons from whom they 
purchase such goods. In this case, appropriate adjustments shall be made t o account for the value 
added as a result of such processing (reworking) and the deductions stipulated by paragraphs 1 – 3 
of part two of the present Article.  
 5.  Deductions of the value added as a result of further processing (reworking) shall be 
based o n objective, documented and computable data concerning the value of such work. The basis 
of the calculations shall be the accepted industrial formula, recipes, building methods and other 
industry practices.  
 6.  Provisions of part four of the present Arti cle shall not apply if:  
 1)  As a result of further processing, the brought in goods lose their identity except for 
the cases where despite the loss of identity of the brought in goods, the amount of 
the value added as a result of processing may be accurat ely determined;  
 2)  The brought in goods retain their identity but constitute such an insignificant 
percentage of their sales in Ukraine that using this valuation method would not be 
justified.  
 7.  The possibility of applying the provisions of part four  of the present Article shall be 
determined in each specific case depending on the specific circumstances.  
Article 63  
The Method of Determining the Customs Value of Goods on the Basis of the Sum of 
Values (Computed Value)  
 1.  In determining the customs v alue of goods based on the sum of values (computed 
value), the basis shall be the information about their value provided by the manufacturer of the 
goods being valued or provided on its behalf that shall be comprised of the sums of:  
 1)  The value of mater ials and costs incurred by the manufacturer in the course of 
fabrication of the valued goods. Such information must be based on commercial 
invoices of the manufacturer provided that such invoices are compatible with the 
generally acceptable accounting prin ciples applicable in the country where these 
goods are manufactured;  
 2)  The amount of profit and general costs which is equal to the sum that is usually 
recorded upon sale of goods of the same class or type as the valued goods that are 
produced by manufa cturers in the country of export for export to Ukraine;  
 3)  General costs upon sale to Ukraine from the country exporting goods of the same 
class or type, i.e. costs of loading, unloading and processing of the valued goods, 
their transportation to the air port, port or other point of entry to the customs 
territory of Ukraine as well as the costs of insuring these goods.  
 2.  An official of the customs body may not request or make any person who is not a 
resident to provide them with or allow them access to  any invoice or other records for the purposes 
of computing the value. Information submitted by the manufacturer of the goods for the purposes 
of determining the customs value pursuant to the provisions of the present Article may be verified 
in the country  of the manufacturer of the goods by authorized bodies of Ukraine subject to consent G/VAL/N/1/UKR/3  
 
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  of the manufacturer and provided an advance notice has been given to the government of the 
country of the manufacturer of the goods and if there are no objections to such a verification.  
Article 64  
The Fall -Back Method  
 1.  If the customs value of goods cannot be determined by successively applying the 
methods specified in Articles 58 – 63 of the present Code, the customs value of the valued goods 
shall be determined using the methods that do not contradict laws of Ukraine an d are compatible 
with relevant principles and provisions of the General Agreement on Tariffs and Trade (GATT).  
 2.  The customs value determined pursuant to the provisions of the present Article shall be 
based on customs values earlier recognized (determi ned) by customs authorities.  
 3.  The customs value of imported goods shall not be determined in accordance with the 
provisions of the present Article on the basis:  
 1)  Of the price of goods of Ukrainian origin in the domestic market of Ukraine;  
 2)  Of the system that envisions the use for customs purposes of the higher of the two 
alternative values;  
 3)  Of the price of goods in the domestic market of the exporting country;  
 4)  Of the value of production other than the computed value determined for iden tical 
or similar (analogous) goods pursuant to the provisions of Article 63 of the present 
Code;  
 5) Of the price of goods that are supplied from the exporting country to third countries;  
 6)  Of the minimum customs value;  
 7)  Of the arbitrary of fictitio us value.  
 
 4.  In case the present Article is applied by the customs body, it shall, at the request of the 
customs applicant or their authorized person, inform them in writing of the customs value 
determined pursuant to the provisions of the present Artic le and of the method used.  
CHAPTER 10  
DETERMINING THE CUSTOMS VALUE OF GOODS THAT ARE MOVED ACROSS THE 
CUSTOMS BORDER OF UKRAINE UNDER CUSTOMS REGIMES OTHER THAN THE IMPORT 
REGIME  
Article 65  
The Procedure for Determining the Customs Value of Goods that ar e Brought into the 
Customs Territory of Ukraine under Customs Regimes other than the Import Regime  
 1.  The customs value of goods brought into the customs territory of Ukraine under customs 
regimes other than the import regime shall be the price of the go ods specified in the invoice or pro 
forma invoice. The determination of the customs value of the goods that are brought into the 
customs territory of Ukraine and placed under customs regimes other than the import regime (except 
the transit regime) with lev ying customs payments shall be carried out in accordance with Chapter 
9 of the present Code.  
 2.  Upon change of a customs regime, the customs value determined at the first placement 
of the goods under a customs regime shall be replaced with the customs v alue determined under 
the next customs regime.  
Article 66  
The Procedure for Determining the Customs Value of Goods Brought out of the Customs 
Territory of Ukraine  
 1.  The customs value of goods brought out of the customs territory of Ukraine shall be the 
price of the goods specified in the invoice or pro forma invoice.  G/VAL/N/1/UKR/3  
 
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   2.  The customs value of goods brought out of the customs territory of Ukraine shall be 
determined upon placing these goods for the first time under the customs regime with their furthe r 
actual moving across the customs border of Ukraine. Upon change of the customs regime when the 
goods are outside the customs territory of Ukraine, the customs value of the goods shall be the 
customs value determined on the day of customs body's accepting  the customs declaration upon 
their first placement under the customs regime.  
__________