WORLD TRADE  
ORGANIZATION   
G/VAL/N/1/UKR/2 
10 August 2012 
 (12-4408) 
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 communication, dated 30 July 2012, is being circulated at the request of the delegation of Ukraine.  
_______________ 
 
   Pursuant to the provisions of Article 22 of the Agreement on Implementation of Article VII of 
the General Agreement on Tariffs a nd 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 Ukraine (section III, chapters 8, 9, 10  with the 
latest amendments as of 21 July 2012)  is attached in English and should be considered as an unofficial 
translation of the original document.  
 The Customs Code of Ukraine No. 4495-VI of  13 March 2012, (with am endments), published 
in: "Uryadoviy Courier", 2012, No. 86/87 of 18 May 2012. 
 "Ofitsiyniy Visnyk Ukrajiny", 2012, No. 32 of 4 May 2012, and No. 51 of 16 July 2012, 
page 2,034. 
 "Golos Ukrajiny", 2012, No. 73-74 of 21 April 2012 and No. 122 of 7 July 2012. 
   
_______________ 
 G/VAL/N/1/UKR/2 
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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, whic h 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 statistics; 
 4)  Calculating the tax liability determin ed based on the results of a documentary 
inspection. 
Article 51 
Determining the Customs Value of Goods M oved 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 applican t pursuant to the rules of the present Code. 
 2.  The customs value of goods that are br ought 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 da ta carrier shall be taken into consideration 
provided the value of software and/or the value of  the data 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  consideration in this regard: 
 1)  The term "data carrier" does not concern integrated circuits, se miconductors and other 
similar devices or products, into which such integrated circuits or devices are 
incorporated;  G/VAL/N/1/UKR/2 
 Page 3 
 
 
   2)  The term "software" does not concern sound, motion 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 purch ase of the imported goods shall not be considered 
a part of the customs value provided that: 
 1)  Interest has been singled out from the pr ice that was actually paid or is payable for 
the goods; 
 2)  The financing arrangements ha ve 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 wh ether the financing has been provided by the 
seller, the bank or other natural or legal person.  Th ey 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 stipulated 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 their 
authorized person during the declaration of the g oods in accordance with the procedure established by 
Section VIII of the present Code and this Chapter. 
 2.  The customs applicant or their author ized person who declare the customs value of 
the goods shall: 
 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 based 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 author ized person who declare the customs value of 
goods shall have the right: 
 1)  To provide the customs body with add itional 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 au thorities 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 au thority about the adjustment of the G/VAL/N/1/UKR/2 
Page 4  
 
  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 author ity 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 with Section X of this C ode 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 pri ce of the agreement (contract) by involving 
experts at their own expense; 
 4)  To challenge the decision of the cu stoms 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 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 pr ocedure 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 pr ocedure 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 th at 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 submitted in accordance with the established pr ocedure to the customs body that performs the 
customs clearance of these goods toge ther with the customs declaration and other documents needed 
for the customs clearance of the said goods 
 5.  A customs value declaration 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 th e 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 customs value declar ation 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 declared which customs value does not 
exceed €5,000.   G/VAL/N/1/UKR/2 
 Page 5 
 
 
   8.  The customs value declaration sha ll include information about the method of 
determining the customs value of the goods, a numeri cal value of the customs value of the goods and 
its components, the terms of the foreign economic agreement that are relevant to determining the 
customs value of the goods and the subm itted documents that confirm the above. 
 9.  Information specified in part eight of  the present Article shall be the information 
necessary for customs purposes. 
 10.  The form of the customs value declar ation 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 re gime shall be carried out when declaring these 
goods by specifying information in the customs d eclaration about the numerical value of their 
customs value and providing the documents confirming it.  
Article 53 
Documents Submitted by the Customs Applican t to Confirm the Declared Customs Value 
 1.  In the cases stipulated by the presen t Code, at the time of filing the customs 
declaration, the customs applicant shall subm it documents to the customs body confirming the 
declared customs value of the goods and th e selected method of its determination.  
 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 the customs value based on which the customs value was calculated; 
 2)  The foreign economic agreement (contra ct) 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 purchase and sale);  4)  If the invoice was paid – bank payment doc uments relating to the goods being valued; 
 5)  If available – other payment and/or acc ounting documents confirming the value of the 
goods and containing the details necessary fo r the identification of the brought in 
goods; 
 6)  Transportation (shipping) documents if , under the terms of delivery, transportation 
costs are not included in the value of th e goods as well as the documents containing 
information about the transportation costs of the goods being valued; 
 7)  A copy of the import licence, if the importation of the goods is subject to licensing; 
 8)  If the goods were insured - insura nce documents and doc uments containing 
information about the cost of insurance.  
 3.  If the documents specified in part two of the present Article contain discrepancies, 
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 pri ce that was actually paid or payable for the goods, 
the customs applicant or their authorized person sh all, upon written request of the customs authority, 
submit the following additional documents (i f available) within ten calendar days: 
 1)  An agreement (contract) with third persons related to the agreement (contract) on 
supplying the goods which custom s value is being determined; 
 2)  Accounts of payments to third parties fo r the benefit of the seller, if such payments 
are carried out under the terms stipul ated by the agreement (contract); G/VAL/N/1/UKR/2 
Page 6  
 
   3)  Accounts of payments of commissions and 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 the 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 characteri stics 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 belie ve that the existing relations between the 
seller and the buyer had an impact on the custom s value declared by the customs applicant, the 
customs applicant or their authorized person shall submit the following documents (if available) at the 
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, identi cal and/ or similar (analogous) goods in 
the territory of Ukraine; 
 2)  Information about the value in the exporting 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 cu stoms applicant or their authorized person to 
submit any other documents other than those specified in the present Article. 
 6.  The customs applicant or their authorized person may voluntarily submit additional 
documents that they possess to confirm the cust oms value of the goods declared by them.  
Article 54 
Control over the Correctness of Determining the Customs Value of Goods 
 1.  Control over the correctness of determ ining the customs value of goods shall be 
carried out by the customs body during customs c ontrol and customs clearance by verifying the 
numerical value of the declared customs value. 
 2.  Control over the correctness of determ ining the customs value of goods pursuant to 
the basic method of the price of the agreement (c ontract) for the goods that are brought into the 
customs territory of Ukraine under the import regime (transaction value), shall be carried out by the 
customs body by verifying the calculation performed  by the customs appli cant in the absence of 
reservations regarding the use of this method set ou t 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 reco gnize the customs value de clared by the customs 
applicant or their authorized person or take a wr itten decision on its adjustment in accordance with the 
provisions of Article 55 of the present Code.  
 4.  During its exercise of control over th e correctness of determining the customs value 
of goods, the customs body shall: 
 1)  Exercise control over the customs value of the goods declared by the customs 
applicant or their authorized person by veri fying the numerical value of the declared  G/VAL/N/1/UKR/2 
 Page 7 
 
 
  customs value, the presence in documents filed by this persons of all data that 
confirm the numerical values of the customs value of goods components or information on price that was actually paid or should be paid for these goods; 
 2)  Provide the customs applicant or thei r 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 thei r 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 con cerning 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 disagreement of the customs applicant or persons authorized by the 
decision of the customs authority co ncerning 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 ove r the correctness of determining the customs 
value 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 ma ke the written 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; 
 4)  To verify the correctness of dete rmining the customs value of the goods in 
accordance with the procedure stipulated by Articles 345 – 354 of the present Code 
after the completion of their customs co ntrol and customs clearance procedures; 
 5)  To request from the customs authorities of other countries the provision of 
information necessary to verify the accur acy 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 pe rform customs clearance of goods under the 
customs value declared by the customs applicant 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 h as been determined incorrectly, if:  
 1)  The customs applicant or person aut horized by him incorrectly performed the 
calculation of the customs value; 
 2)  The basic documents have not been submitted by the customs applicant or person 
authorized by him 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 confirming the numerical values of the customs value of goods G/VAL/N/1/UKR/2 
Page 8  
 
  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 authorized person do es not meet the conditions specified in 
Chapter 9 of the present Code; 
 4)  The customs body receives documented o fficial 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 cu stoms value of the goods has been  declared including incorrectly 
determining the customs value of the goods, the cu stoms value declared by the customs applicant or 
their authorized person shall be c onsidered recognized automatically.  
Article 55 
Adjusting the Customs Value of Goods 
 1.  The decision to adjust th e declared customs value of goo ds 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 th e correctness of determining the customs value of these goods both 
before and after their release, if the customs body in cases stipulated 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 cust oms value of the goods has been determined 
incorrectly. 
 2.  The written decision approved by the cu stoms body regarding the adjustment of the 
declared customs value shall contain:  
 1)  A justification of the reasons for whic h the customs value declared by the customs 
applicant may not be recognized; 
 2)  Information possessed by the customs body (including numerical values of the 
components of the customs value, the cu stoms 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 the correctness of determining the customs 
value and to deciding on the adjustment of the customs value decl ared by the customs 
applicant;  
 3)  An exhaustive list of requirements to submitting additional documents stipulated by 
part three of Article 53 of the 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: 
 a)  The right of the customs applicant or authorized person by him to release the 
goods being declared to free circulation; 
 b)  The right of the customs applicant or authorized person by him to challenge 
the decision on adjusting the declared customs value before a higher-level 
customs authority in accordance with Ch apter 4 of the present Code or in 
court. 
 In case of approval by the customs applicant or their authorized person of the decision of the 
customs authority about the adjustment of the cu stoms value of goods – on condition of customs 
duties payment in accordance with the customs value specified by the customs authority.  G/VAL/N/1/UKR/2 
 Page 9 
 
 
   In case of disagreement the of the customs a pplicant or their authorized 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 de clared 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 part seven of this Article. 
 3.  The form of the decision on adjusting the customs value of goods shall be established 
by the central executive authorit y 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 app licant or their authorized person (by agreement) 
may adjust the declared customs value within the terms established by Article 263 of the present 
Code. 
 5.  The customs applicant may hold consulta tions with the customs body with a view to 
making a justified choice of the method of determ ining the customs value based on the information 
available to the customs body.  
 6.  At the request of the customs applic ant, the consultations shall be conducted in 
writing. 
 7.  If the customs applicant or their author ized person should disagree with the decision 
of the customs body on adjusting the declared cust oms value of the goods, the customs body shall, at 
the request of the customs applicant or their aut horized person, release 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 between the amount of customs payments calculated according to the 
customs value of the goods determined by the cust oms 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 guarant ees in accordance with Section X of the present 
Code.  The term of these guarantees may not exceed  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 recogniz ing 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 additi onal documents.  In this case, provided financial 
guarantee should be accordingly returned (released) or sold in the manner and within the period 
specified by this Code. 
 10.  If the customs authority within the period specified in paragraph nine of this Article 
does not provide reasonable refusal to recognize the d eclared customs value with  regard to additional 
documents, it is believed that the customs applicant or their authorized person have correctly defined 
the customs value of the goods.  In this case, the customs authority revokes a decision to adjust the 
declared customs value, and provided financial gua rantee shall be returned (released) in accordance 
with the procedure and within the term stipulated by the present Code. G/VAL/N/1/UKR/2 
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  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 speci al 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 sti pulated by the present Code and other laws 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 price of the agreement for similar (analogous) goods; 
  c)  Deductive method;   d)  Computed method;   e)  Fall-back method. 
 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 shall be applied onl y 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 body and the cust oms applicant aimed at determining the basis of 
the value pursuant to the provisions of Articles 59 a nd 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 cust oms 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.    G/VAL/N/1/UKR/2 
 Page 11 
 
 
   6.  In this case, 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 Customs 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 furthe r 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 pe rsons or even though th ey 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 the 
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 a nd is not reliable and/or 
at least one of the components of the customs value is  missing that is indispensable for its calculation.  
 3.  If the customs value cannot be determ ined using the basic method, the secondary 
methods shall be applied specified  in paragraph 2 of part one of  Article 57 of the present Code.  
 4.  The customs value 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 present 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 to fulfil seller's obligations.  
 6.  Payments may be made directly or indi rectly.  An example of an indirect payment 
may be a full or partial settlement by the buyer of seller's debt.  G/VAL/N/1/UKR/2 
Page 12  
 
   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 payabl e" shall concern only the price of the valued 
goods. Dividends 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 Article only on the basis of objective 
data that are supported by documents and are computable.  
 9.  Calculations in accordance with the presen t 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 buyer:  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 boxes (contai ners) 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)  Properly 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 fo r export to Ukraine of the valued goods, 
unless such costs have been included in the price actually paid or payable:  
 a)  Raw materials, materials, parts, se mi-finished products, components, etc. that 
are included in the valued goods; 
 b)  Tools, stamps, templates and simila r 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 rela ting 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 payments may include payments con cerning rights to literary and artistic works, 
inventions, utility models , industrial designs, trad emarks and other objects of intellectual property 
rights. 
 Costs related to the right to reproduce (copy) the valued goods in Ukraine shall not be added 
to the price actually paid or payable for the valued goods.  G/VAL/N/1/UKR/2 
 Page 13 
 
 
   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 proceeds 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 point of entry to 
the customs territory of Ukraine; 
 6)  Costs of loading, unloading and pro cessing 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 these goods. 
 11.  In determining the customs value, no ot her 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  such 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 value unacceptable.   In such cases, the circumstances of the sale 
must be considered and the transaction value accepte d, 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 grounds 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 that 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 applicant shall have the ri ght to respond and to prove that there was no 
impact of the relation between the seller and the buy er on the price actually paid or payable for the 
valued goods.  
 16.  For the purposes of the present Code, pe rsons shall be considered related to each 
other in cases specified in Article 15 of the Ag reement 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 betwee n related persons, the transac tion value shall be used as a 
basis for determining the customs value of the va lued goods according to the first method, if the G/VAL/N/1/UKR/2 
Page 14  
 
  customs applicant shows that such value is clo se 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 unrela ted buyers of identical or similar (analogous) 
goods for export to Ukraine; 
 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 comp arisons, information shall be taken into 
consideration available to the customs body or submi tted 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 buyer 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 app licant or their authorized person must be 
objective, computable and documented. 
 22.  Authorized economic opera tors shall have the right to automatically apply the method 
of determining the customs value on the basis of th e price of the agreement (contract) for the imported 
goods (transaction value). 
 In such cases, to support the declared info rmation about the customs value of goods in 
accordance with the procedure stipulated by the pr esent Code, only the following documents shall be 
provided: 
 1)  Customs value declaration (in cases esta blished by Article 52 of the present Code); 
 2)  The foreign economic agreement (contract) and annexes thereto; 
 3)  The invoice or pro forma invoice;  4)  Bank payment documents (if the invoi ce has been paid) as well as other payment 
and/or accounting documents supporting the va lue of the goods and containing details 
necessary to identify the brought in goods; 
 5)  Documents confirming costs of the bringi ng 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 the 
correctness of determining the customs value shall be  carried out only after the completion of customs 
clearance procedures and the passage of the goo ds 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 basi s for its determination shall be the value of the 
transaction in identical goods sold for export to Uk raine 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.  G/VAL/N/1/UKR/2 
 Page 15 
 
 
   2.  In applying this method of determining th e customs value, the b asis shall be the value 
of the transaction in identical goods accepted by th e customs body with due regard to the conditions 
specified in the present Article.  Identical goods sh all mean the goods that are identical in all 
characteristics to the valued goods in cluding the following characteristics: 
 1)  Physical characteristics; 
 2)  Quality and reputation on the market; 
 3)  The country of manufacturing;  4)  The manufacturer. 
 3.  Insignificant external differences may not  be the ground for refusing to consider the 
goods as identical if in general such goods meet th e 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 been  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 other commercial leve ls.  In this case, their 
price shall be adjusted to account for the said diffe rences irrespective of whet her this leads to an 
increase or decrease in value.  Information u sed when performing the adjustments must be 
documented.  
 6.  If the funds and costs mentioned in paragr aphs 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 valu ed goods and the relevant 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 determine 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 expor t of the valued goods or is as close to it as 
possible. 
 2.  Similar (analogous) goods shall mean th e goods that, while not being identical in all 
characteristics, have similar characteristics and in clude 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 reputa tion of these goods in the market shall be taken 
into consideration. G/VAL/N/1/UKR/2 
Page 16  
 
   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 commerc ial levels as the valued goods.  
 5.  If no such sale has been identified, th e transaction value of similar (analogous) goods 
shall be used that were sold to Ukraine in other qua ntity and/or on other commercial levels.  In this 
case, their price shall be adjusted to account for the said differences i rrespective of whether this leads 
to an increase or decrease in value.  Informa tion used when performing the adjustments must be 
documented.  
 6.  If the funds and costs mentioned in paragr aphs 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 va lued goods and the relevant similar (analogous) 
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 similar 
(analogous) goods is available, the lower of these va lues shall be used to determine the customs value 
of the valued goods. 
Article 61 
Reservations Regarding the Conditions of Applying the Methods of Determining the Customs 
Value of Goods on the Basis of the Price of th e Agreement for Identical Goods and on the Basis 
of the Price of the Agreement for Similar (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 but by another person 
shall be taken into consideration only if no iden tical 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, th eir 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 au thorized person, this Article and Article 63 of the 
present Code may be applied in reverse order. 
 2.  If the valued or identical or similar (a nalogous) imported goods are sold (alienated) in 
the customs territory of Ukraine unchanged, to dete rmine 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 largest 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 commissions that are us ually paid or payable or normal trade mark-
ups that are made to get profit and cover general expenses in connection with the sale  G/VAL/N/1/UKR/2 
 Page 17 
 
 
  in the customs territory of Ukraine of goods  of the same class and type.  Goods of the 
same class and type shall be the good s covered under a group or range of goods 
produced by a specific industry or sector of in dustry and including identical or similar 
(analogous) goods.  The term "goods of the same class and type" shall include the 
goods imported from the same country as the valued goods as well as the goods 
imported from other countries.  
 The amount of profit and general costs that incl ude direct and indirect costs associated with 
the sale of these goods should be taken as a whole.  The numerical value of costs for the purposes of deducting this amount shall be de termined on the basis of information submitted by the customs 
applicant or their authorized person, unless such in formation is incompatible with the data obtained 
during the sale in Ukraine of the brought in (imported) goods of the same class and type.  If the 
information provided by the customs applicant or th eir authorized person is incompatible with such 
data, the amount for the calculation of profit and general costs may be ba sed on other relevant 
information and not on that provided by the customs applicant or their authorized person.  
 In determining the commissions or ordinary prof it and general costs, the inclusion of goods in 
the "goods of the same class and type" must be ma de in each specific cas e 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 Ukraine in connection with the bringing in (importation) 
or sale (alienation) of goods. 
 3. If neither the valued goods nor identi cal 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 importing the valued 
goods to Ukraine, the customs value of such goods sh all be determined based on the price of one unit 
of the goods at which, respectively, the valued good s 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 valued, identical or similar (analogous) goods in 
the same condition as they were as of the day of brin ging them in Ukraine, th e customs value of such 
goods shall be determined at the request of the cu stoms applicant or their authorized person on the 
basis of the 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 to account for the value added as a 
result of such processing (reworking) and the deductions stipulated by pa ragraphs 1 – 3 of part two of 
the present Article.   
 5.  Deductions of the value added as a resu lt of further processing (reworking) shall be 
based on objective, documented and co mputable data concerning the value of such work.  The basis 
of the calculations shall be the accepted industria l formula, recipes, building methods and other 
industry practices.  
 6.  Provisions of part four of the present Article 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 accurately determined; G/VAL/N/1/UKR/2 
Page 18  
 
   2)  The brought in goods retain their id entity 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 dependi ng 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 value 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 th at shall be comprised of the sums of: 
 1)  The value of materials and costs in curred by the manufacturer in the course of 
fabrication of the valued goods.  Such in formation must be based on commercial 
invoices of the manufacturer provided that such invoices are compatible with the generally acceptable accounting principles a pplicable 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 manufacturers 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 airport, 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 th e manufacturer of the goods for the purposes of 
determining the customs value pursuant to the provisi ons of the present Article may be verified in the 
country of the manufacturer of the goods by author ized bodies of Ukraine subject to consent 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 C ode, the customs value of the valued goods shall 
be determined using the methods th at do not contradict laws of Ukraine and are compatible with 
relevant principles and provisions of the Ge neral 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  (determined) by customs authorities. 
 3.  The customs value of imported goods sha ll 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;  G/VAL/N/1/UKR/2 
 Page 19 
 
 
   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 identical 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 fictitious 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 Article 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 are Brought into the Customs 
Territory of Ukraine under Customs Regi mes 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 goods specified in the invoice 
or pro forma invoice.  The determination of the cu stoms value of the goods that are brought into the 
customs territory of Ukraine and placed under custom s regimes other than the import regime (except 
the transit regime) with levying customs payments shall be carried out in accordance with Chapter 9 
of the present Code.  
 2.  Upon change of a customs regime, th e customs value determined at the first 
placement of the goods under a cust oms regime shall be replaced w ith the customs value 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. 
 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 further 
actual moving across the customs border of Ukraine.  Upon change of the customs regime when the 
goods are outside the customs territory of Ukrain e, 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. 
__________