G/MA/316  
 
16 December 2014  
(14-7288)  Page: 1/2  
Committee on Market Access  Original: English  
 
  SPECIAL ASPECTS OF ENFORCEMENT OF THE LAW OF UKRAINE "ON 
ESTABLISHMENT OF THE FREE ECONOMIC AREA "CRIMEA" AND PECULIARITIES OF  
THE ECONOMIC ACTIVITY ON  THE TEMPORARILY OCCUPIED TERRITORY OF UKRAINE" 
COMMUNICATION FROM UKRAINE 
The following communication, dated 4 December 2014,  is being circulated at the request of the 
delegation of Ukraine. 
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1  COMMON QUESTIONS 
1.1  The Law of Ukraine "On Establishment of the Free Economic Area "Crimea" and Peculiarities of 
the Economic Activity on the Temporarily Occupied Territory of Ukraine" came into force on 
27 September 2014 and regulates the aspects of the legal relationships between the natural and legal persons on abovementioned territory or abroad. 
 
1.2  In accordance with the Parts 1.1, 1.2 of the Article 1 of the Law, the Free Economic Area "Crimea" (hereinafter - FEA "Crimea") is established within two administrative units of Ukraine: 
Autonomous Republic of Crimea and the city of Sevastopol. 
 1.3   The administrative border between the te rritory of FEA "Crimea" and other territory of 
Ukraine coincides with the land administrative border between the Autonomous Republic of Crimea 
and Kherson region. 
 1.4  The Part 3.2 of the Article 3 of the Law defi nes that the free customs area is created within 
the FEA "Crimea" and by its functional type is simultaneously the customs-free area of 
commercial, service and industrial type in accord ance with the Article 430 of the Customs Code of 
Ukraine. 
 
2  PECULIARITIES OF THE SUPPLY OF GOODS TO/FROM THE FREE ECONOMIC AREA "CRIMEA" 
2.1  The Paragraph 5 of the Part 12.4 of the Arti cle 12 of the Law establishes that the supply of 
goods from the territory of FEA "Crimea" to the other territory of Ukraine for free turnover is 
carried out under the import customs regime with application of the legal norms of Ukraine on the state sanitary-epidemiological, veterinary and sanitary, phytosanitary, environmental, radiological 
control and other tariff and non-tariff measures. 
 2.2  In this case, in accordance with the Paragraph 6.5 of the Article 6 of the Law, for the 
enforcement of the tax and customs legislation, the treaties, concluded between local (place of 
residence) economic entity on  the territory of the FEA "Crimea" and other economic entities, are 
the documents used instead of foreign trade agreements (contracts).  
2.3  The supply of Ukrainian goods, originating from  the other territory of Ukraine, to the territory 
of FEA "Crimea" is equivalent to the customs regime of exports, including tariff and non-tariff regulations. 
 G/MA/316 
 
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  2.4  Customs formalities regarding the supply of g oods, the movement of vehicles for commercial 
purpose and individuals across the administrative border of FEA "Crimea" are carried out at the relevant customs registration departments of Kherson and Zaporizhzhya customs.  
2.5  Thus, the movement of goods to/from the terri tory of FEA "Crimea" is carried out exclusively 
through listed below control points of entry and exit:  
- for road transport - Chongar (Salkove), Stavky (Kalanchak), Kairka (Chaplynka); 
- for rail transport - Melitopol, Novooleksiyivka, Vadym, Kherson.  2.6  All other control points of the state border of Ukraine located on the territory of Crimea and 
the city of Sevastopol are temporarily closed in accordance with the decision of the Government of 
Ukraine, and movement of goods through them is a violation of the legislation of Ukraine.  
3  ON THE ISSUE OF CUSTOMS TAXATION OF GOODS DELIVERED TO/FROM THE FREE 
ECONOMIC AREA "CRIMEA" 
3.1  According to the Paragraph 6.6 of the Article 6 of the Chapter I "Free Economic Area "Crimea" 
of the Law, the goods which are, in accordance  with the Chapter II of the Customs Code of 
Ukraine, completely made, partially processed or imported on the customs territory of Ukraine and put out on the market for the free movement on the temporarily occupied territory of Ukraine shall be considered originating from Ukraine and freely moved to the other territory of Ukraine without 
any duties under the Chapter 42 of the Customs Code  of Ukraine provided that the certificate of 
origin from Ukraine is issued by the Chambers of Commerce on the other territory of Ukraine. 
 
3.2  In addition, any legal entity – the resident of Ukraine, which changes (changed) its location 
from the temporarily occupied territory to the other territory of Ukraine shall be granted tax 
exemption of fixed assets, low value or fast-used items of the legal entiti es that replace their 
activities from the temporarily occupied to the other territory of Ukraine for further economic 
activities, provided that these fixed assets were  on the balance sheet as at 1 January 2014 in the 
free turnover on the territory of Ukraine.  
 
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