WORLD TRADE  
ORGANIZATION  G/VAL/N/1/UKR/1 
18 June 2008 
 (08-2872) 
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 12 June 2008,  is being circulated at the request of the 
delegation of Ukraine.  
_______________ 
 
   In accordance with its obligations under Artic le 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 its laws and regulations
1 regarding customs valuation.  
 
 The attached laws and regulations are unofficial  English translation. The texts are current and 
effective laws and regulations incorporati ng amendments as of date on 12 June 2008. 
 
List of laws and regulations attached 
 
 Legal act 
 
1 Abstract from the Customs Code, 11 July 2002,  No. 92-IV "The Customs Code of Ukraine" 
(section XI, with changes and amendments)  
2 Decision of the Cabinet of Ministers of Ukrain e “On Approval of the Order of Declaration of 
the Customs Value of Commodities Crossing the Customs Border of Ukraine, and Presentation 
of Information for its Confirmation”  
20 December 2006, No1766 (with changes and amendments) 
 
3 Order of the State Customs Service “On approval of Methodological recommendations on 
application of certain provisions of the Customs Code of Ukraine, which concern issues of definition of the customs value of commodities im ported to the customs territory of Ukraine”  
31 January 2007, No. 74 (with changes and amendments)  
4 Decision of the Cabinet of Ministers of Ukraine “On approval of the Order of exercising 
control over the accuracy of determinati on of the customs value of commodities” 
9 April 2008, No.339 
 
                                                      
1 In English only. G/VAL/N/1/UKR/1 
Page 2  
 
   
(the Customs Code, from 11.07.2002, #92-IV "The Customs Code of Ukraine", published in “Uryadoviy Courier”, 2002, 08, 14.08.2002 N 148 “Ofitsiyniy Visnyk Ukrajiny”, 2002, N  31 (16.08.2002), # 1444 “Vidomosty Verhovnoy Rady Ukrajiny”, 2002, N  38-39 (27.09.2002), #288) 
 
Section X І 
 
CUSTOMS VALUE OF COMMODITIES 
METHODS OF DEFINITION OF THE CUSTOMS VALUE OF COMMODITIES 
 
Chapter 46. General provisions 
 
(The Chapter in edition of the Law of Ukraine 
#3269-IV as of 22.12.2005, published in “Golos Ukrajiny”, 2006, 02, 02.02.2006 N 20 
“Ofitsiyniy Visnyk Ukrajiny”, 2006, N4 
(08.02.2006), #142 “Uryadoviy Courier”, 2006, 03, 01.03.2006 N 41 “Vidomosty Verhovnoy Rady Ukrajiny”, 2006, N  15 (14.04.2006), #130) 
 
Article 259. Customs Value of Commodities 
 
 The customs value of commodities that move through the customs border of Ukraine is their 
price that was actually paid or is subject to payment for these goods calculated in accordance with 
positions of this Code.  
 
Article 260. Definition of the customs value of commodities  
that move through the customs border of Ukraine 
 
 The customs value of commodities that move through customs border of Ukraine is 
determined by the applicant in accord ance with positions of this Code.  
  The order of definition of the customs value of  commodities is spread to the goods that move 
through the customs border of Ukraine.   
 For the purposes of definition of the customs value, the information prepared in a way 
compatible with the principles of the book-k eeping accepted in the corresponding country and 
expedient for the particular method of definition of the customs value is used.    Methods of definition of the customs value of commodities that move through the customs 
border of Ukraine and conditions of their a pplication are established by this Code.  
 
Article 261. Use of data on the customs value of commodities 
 
 Information on the customs value of commodities that move through the customs border of Ukraine, are used for accrual of taxes and fees (obligatory payments), conducting customs statistics, 
as well as in corresponding cases of settling accounts in case of application of penalties, other 
sanctions and collections established by laws of Ukraine.   G/VAL/N/1/UKR/1 
 Page 3 
 
 
   Customs bodies are required to provide access to  the information on laws, other normative 
and legal acts, normative documents and court decisi ons of common application concerning the issues 
connected to the definition of the customs valu e of commodities in accord ance with the established 
procedure.   
Article 262. Declaring the customs value of commodities 
 
 The customs value of commodities and the method of its definition are declared to a customs 
body by the applicant during the moving of the goods through the customs border of Ukraine by filing of the customs value declaration.  
 
 The order and conditions for declaring th e customs value of commodities being moved 
through the customs border of Ukraine are established by the Cabinet of Ministers of Ukraine, and the 
order of filling of the customs value declarations is established by a specially authorized central 
enforcement authority in the fi eld of the customs affairs.  
 
Article 263. Observance of requirements co ncerning confidentiality of information 
 
 All information concerning the customs va lue of commodities being moved through the 
customs border of Ukraine can be used by the customs body only for the customs purposes and cannot 
be disclosed or transferred to third parties, incl uding other bodies of the government, without special 
sanction of the person or body that provide such information, except for its filing in the order 
determined by the law.    The conditions stated in the first part of this Article, do not concern the depersonalized 
unified information for the statistical purposes, the depersonalized analytical information, the 
information concerning the general issues of the customs work, the information not concerning 
specific individuals and/or legal entities, and inform ation that cannot make a trade secret. Besides, it 
does not concern the information on offences, public  discussion in mass media of problems of the 
customs affairs, etc.    Officials of customs bodies bear responsibility for disclosure of this Article of the information 
specified in its first part according to the law.  
 
Article 264. Rights and duties of the applicant declaring  
the customs value of commodities 
  The customs value of commodities provided by the applicant and the submitted data on their 
definition should be based on the objective, data c onfirmed by documents and suitable for calculation.  
  In case of need in confirmation of the declared  customs value of commodities, the applicant is 
obliged to submit to the customs body the necessary data and to provide an  opportunity for their 
checking in accordance with the order established by the Cabinet of Ministers of Ukraine.  
 
 In case of occurrence of need to precise the d eclared customs value of commodities or in case 
of disagreement of the applicant with the cust oms value determined by the customs body, the 
applicant has the right to address the customs body w ith the request to release the declared goods into 
free circulation under a guarantee of the authoriz ed bank or to pay taxes and fees (obligatory 
payments) according to the customs value of these goods determined by the customs body.  
  The applicant has the right to receive, upon a written request in a week’s term from the date 
of the request, a written explanation on how the cu stoms body determined the customs value of the 
estimated goods.  G/VAL/N/1/UKR/1 
Page 4  
 
   The validity term of the guarantee certificates determined by this Article cannot exceed 
90 calendar days from the moment of release of the goods into free circulation.    After the bank provided the guarantees specified in  the third part of this Article, the customs 
body is obliged to release the goods into free circulat ion. In case if after payment the applicant’s taxes 
and fees (obligatory payments) according to the customs value of commodities determined by the 
customs body, the decision on application of the cu stoms value declared by the applicant will be 
accepted, the surplus amount of th e paid taxes and fees (obligatory payments) is returned to the 
applicant in a month’s from the date of the decision-ma king, in the order stipulated by the legislation.  
 
 The applicant bears additional expenses that have  arisen for the applicant in connection with 
specification of the customs value declared by him (i t) or submitting of additional information to the 
customs body.    The applicant has the right to appeal agains t decisions of the customs body concerning the 
definition of the customs value of the estimated go ods to a customs body of a higher level and/or to 
court. The notice of the customs body of a higher le vel on results of consideration of the complaint 
contains a well-grounded decision made for the co mplaint and the information on the right the 
applicant to appeal against this decision in judicial order.   
Article 265. Rights and duties of a customs body during control of  
the accuracy of definition of the customs value of commodities 
 
 The customs body carries out the control of accu racy of definition of the customs value of 
commodities according to provisions of this Code. Such  control can be carried out in due order with 
the application of different forms, including accord ingly to Articles 60 and 69 of this Code, after the 
termination of operations of the customs control,  registration and letting through the customs border 
of Ukraine of the goods and vehicles. The order of  the control over the accuracy of definition of the 
customs value of commodities after the termination of operation of the customs control, registration and letting through the customs border of Ukrain e of the goods and vehicles and assessment of 
obligatory payments is defined by the Cabinet of Ministers of Ukraine.   
 The customs body has the right to make sure of  reliability or accuracy of any application, 
document or declaration submitted for the purposes of definition of the customs value.    If the customs body came to a conclusion that the customs value determined by the applicant 
is lower than direct expenses for manufacture of  these goods, including raw materials and/or spares 
that are part of the goods, the customs body has th e right to charge the applicant with a duty to 
determine the customs value in another way than  it (he) used for its (his) definition.  
 
Chapter 47. Methods of definition of the cu stoms value of commodities imported to 
Ukraine, and the order of their application 
 
(The Chapter with the changes introduced according to laws of Ukraine #2285-IV as of 
23.12.2004, published in “Uryadoviy Courier”, 
2004, 12, 29.12.2004 N 249, law #2505-IV as of 25.03.2005 published in “Uryadoviy Courier”, 2005, 03, 31.03.2005 N 58-59; in edition of the Law of Ukraine #3269-IV as of 22.12.2005 published in “Uryadoviy Courier”, 2006, 03, 
01.03.2006 N 41)  G/VAL/N/1/UKR/1 
 Page 5 
 
 
  Article 266. Methods of definition of the customs value  
of commodities imported to Ukraine 
 
 Definition of the customs value of commodities imported to Ukraine is carried out according 
to the following methods:  
 
1)  By the price of the contract concerning the goods to be imported (cost of operation);  
 2)  By the price of the contract concerning the identical goods;   
3)  By the price of the contract concerning the similar (analogical) goods;  
 4)  On a basis of the cost deduction;   5)  On the basis of addition of the cost (the calculated cost);  
 
6)  Reserve.    The basic one is a method of definition of th e customs value of commodities at the price of 
the contract concerning the goods imported (cost of operation).   
 If the customs value cannot be determined by method 1 according to provisions of Article 267 
of this Code, the procedure of consultations between  the customs body and the applicant is carried out 
with the purpose of reasonably choosing the basis for definition of the customs value according to 
requirements of articles 268 and 269 of this Code. During such consultations, the customs body and 
the applicant can carry out an exchange of av ailable to them information under condition of 
observance of requirements concerning its confidentiality.  
  In case of impossibility to define the cust oms value of commodities imported to Ukraine 
according to requirements of articles 268 and 269 of this  Code, either the price at which the estimated 
identical or similar goods have been sold in Uk raine to the buyer unconnected with the seller 
(according to requirements of Article 271), or th e price calculated according to requirements of 
Article 272 of this Code can be used as the basis.  
  At that, each following method is applied, if the customs value of commodities cannot be 
determined by application of a previous method.   
 Methods on the basis of deduction and addition of cost (the calcul ated cost) can be applied in 
any sequence at the discretion of the applicant.    In a case if it is impossible to apply any of  the specified methods, the customs value is 
determined by a reserve method according to the requirements established by Article 273 of this Code.  
 
Article 267. The method of definition of the customs value at the price of the contract 
concerning the goods imported (cost of operation) 
 
 The customs value at the price of the contract  concerning the goods imported is the cost of 
operation, that is the price actually paid or is subj ect to payment for the goods, if they are sold for 
export to Ukraine, corrected if needed according to  the second part of this Article. The price actually 
paid or is subject to payment is a total sum of all payments carried out or should be carried out by the 
buyer of the estimated goods for the benefit of the sel ler and/or for the benefit of the seller through the 
third parties, and/or persons connected with the selle r. Such payments can be carried out directly or G/VAL/N/1/UKR/1 
Page 6  
 
  through proxy by wiring money, letter of credit, collection or by means of other settlement of 
accounts (a bill, a transfer of assets, etc.). The term "t he price that has been actually paid or is subject 
to payment" concerns only the price of the estimated  goods. Dividends or other payments of the buyer 
for the benefit of the seller, untied with the estim ated goods, are not a part of the customs value. 
Addition to the price, which has been actually paid or  is subject to payment, according to this Article 
is made only on the basis of the objective data  properly documented and can be calculated.  
  When defining the customs value, further e xpenses are added to the price that has been 
actually paid or is subject to payment for the esti mated goods, if such expenses were not included in 
the price actually paid or is subject to payment, in particular:  
 
1)  The expenses incurred by the buyer:   
a)  The commission and broker compensat ion, except for the commission for purchase, 
which are a payment of the buyer to the agent for granting the services connected to 
the representation of his(its) interests abroad  for the purchase of the estimated goods;  
 b)  Cost of containers, which for the cu stoms purposes are considered a single whole 
with the corresponding goods;  
 c)  Cost of packages or the cost of pack ing materials and the works connected with 
packing;  
 2)  Properly allocated cost of the below-mentioned goods and services if they are delivered directly or through proxy by the buyer free of char ge or for reduced prices for the use in connection 
with manufacture and sale of the estimated goods for e xport to Ukraine, if such cost is not included in 
the price that has been actually paid or is subject to payment:  
 
a)  Raw material, materials, details, semi-fi nished items, spare products, etc., that are a 
part of the estimated goods;  
 b)  Tools, stamps, patterns and similar ite ms used during manufacture of the estimated 
goods;  
 c)  The materials used during manufacture of the estimated goods (lubricants, fuel, etc.); 
 d)  Engineering and developmental works, design, decorating, sketches and blueprints, 
executed outside Ukraine and directly necessary for manufacture of the estimated 
goods;  
 3)  The royalties and license payments concerning the estimated goods and those that the buyer should pay directly or by proxy as a condition of sale of the estimated goods, if such payments are not 
included in the price actually paid or is subject  to payment. The specified payments can include 
payments concerning patents, commodities and serv ices trademarks and copyrights. Expenses for the 
right of reproduction (duplicating) of the estimated  goods in Ukraine should not be added to the price 
actually paid or is subject to payment for the estimated goods;   4)  The corresponding part of proceeds from any furt her resale, transfer or use of the estimated 
goods in the customs territory of Ukraine that goes directly or by proxy for the benefit of the seller;  
 5)  Expenses for transportation of the estimated goods to the airport, port or other place of import 
to the customs territory of Ukraine;   G/VAL/N/1/UKR/1 
 Page 7 
 
 
  6)  Expenses for loading, unloading and pro cessing of the estimated goods, connected to their 
transportation to the airport, port or other place of  import to the customs territory of Ukraine;  
 7)  Expenses for insurance of these goods.   
 When defining the customs value, the price actually paid or subject to payment may not 
include any other expenses, except for those stipul ated in this Article. The customs value does not 
include the below-mentioned expenses or funds und er condition of their allocation from the price 
actually paid or subject to payment for the estimat ed goods, which is confirmed by documents and can 
be calculated:  
 
a)  a payment for construction, building, drawing up, maintenance service or technical 
support carried out after the import of the import goods, such as an industrial plant, machines or equipment;  
 
b)  expenses for transportation after import;  
 c)  taxes and fees (obligatory payments) imposed in Ukraine.  
  The method of definition of the customs value at the price of the contract concerning the goods imported (cost of operation), is used in case when:  
 
1)  There are no present restrictions as to rights of the buyer (importer) on the use of the 
estimated goods, with the exception of:  
 
a)  the restrictions established by the la w or introduced by governmental bodies of 
Ukraine;  
 b)  the restrictions limit a geographical region where the goods can be resold (repeatedly 
alienated);  
 c)  the restrictions do not influence appreciably the cost of the goods;  
 
2)  Concerning the sale of the estimated goods or their prices any conditions or cautions making 
it impossible to define the value of these goods are absent;  
 3)  Any part of proceeds from any further resale,  arrangement or use of the goods by the buyer 
will not go directly or by proxy to the seller,  if only the corresponding correction according to 
provisions of the second part of this Article cannot be made;  
 4)  The buyer and the seller are not inter-conn ected or, though connected, these relations have not 
affected the price of the goods. At presence of the sufficient grounds to believe that the 
specified relations have affected the price of the estimated goods, the customs body should 
inform the applicant and give it (him) an opp ortunity to answer and prove the absence of 
influence of interrelation of the seller and the buyer on the price actually paid or subject to 
payment for the estimated goods. On the requirement  of the applicant, such message is carried 
out in writing.  
 
 For the purposes of this Code, the persons ar e considered inter-connected only in case if:  
 1)  They are officials or heads of one another’s enterprises;   2)  They are partners in a joint enterprise or other activity not forbidden by the legislation;  G/VAL/N/1/UKR/1 
Page 8  
 
   
3)  They are an employer and an employed worker;   4)  Any person owns directly or by proxy, supervises or keeps 5 or more percent of the released 
shares entitling to vote, or assets of both of them;  
 
5)  One of them directly or by proxy supervises another;   6)  Both of them directly or by proxy are supervised by the third party;   
7)  Together they directly or by proxy supervise the third party;  
 8)  They are members of one family.    Persons, one of which is an individual ag ent, an individual distributor or individual 
concessionary of another, however it is referred to , are considered connected for the purposes of this 
Code, if they fall under even one criteria of the fifth part of this Article.    At sale of the goods between the connected pers ons, the cost of operation is taken as a basis 
for definition of the customs value of the estimated  goods by the first method if the applicant will 
prove that such cost is as much as possible appr oached to the cost of one of the below-mentioned 
operations, which was carried out simultaneously with th e estimated goods or nearly at the same time:  
 1)  Cost of operation at sale to unrelated buyers of the identical or similar (analogical) goods for 
export to Ukraine;  
 
2)  The customs value of the identical or si milar goods determined according to positions of 
Article 271 of this Code;  
 3)  The customs value of the identical or si milar goods determined according to positions of 
Article 272 of this Code.  
 
 In case of a correct application of requirements of the seventh part of this Article, the 
information available at customs body and submitte d by the applicant concerning a difference in 
commercial conditions of sale, quan tity indicators, elements and expe nses specified in second part of 
this Article, and expenses usually incurred by the selle r at sale, if the seller and the buyer are not inter-
connected, and not incurred by th e seller at sale, if the seller and the buyer are inter-connected, is 
properly taken into account.  
  The definition of the cost of operations specifi ed in items 1-3 of the seventh part of this 
Article is carried out by the initiative of the appli cant and only with the purpose of comparison. The 
cost of these operations cannot be used instead of the cost of operations with the estimated goods.  
 
 The data used by the applicant should be obj ective, calculable and provable with documents.  
 
Article 268.  The method of definition of the customs value at the price of the contract 
concerning the identical goods 
  In case if the customs value of the impor ted goods cannot be determined according to 
provisions of Article 267 of this Code, the cost of operation is considered the customs value with the 
identical goods sold on export to Ukraine from th e same country and the time of export of which 
coincides with the export time of the estimated  goods or is as much as possible close to it.  
  G/VAL/N/1/UKR/1 
 Page 9 
 
 
   When applying this method of definition of th e customs value, the cost of operation with the 
identical goods and with observance of the conditions specified in this Article is taken as a basis. At 
that, the identical goods are those identical in a ll attributes with the estimated goods, including such 
as:   
1)  Physical characteristics;  
 2)  Quality and reputation in the market;   3)  The country of origin;  
 
4)  The manufacturer.    Insignificant external differences cannot be the basis for refusal in consideration of the goods 
as identical if as a whole such goods meet the re quirements of the second part of this Article.  
 
 The price of the contract concerning the identical goods is taken as a basis for definition of the customs value of commodities if these goods are imported approximately in the same of quantity 
and on the same commercial conditions, as the estimated goods.    In case of absence of such sale, the cost of  operation with the identical goods on sale to 
Ukraine in the other quantity and/or on other comme rcial conditions is used. Thus their price is 
corrected in view of the specified divergences ir respective of, whether it conducts to increase or 
reduction of cost. The information used when maki ng corrections should be c onfirmed by documents.  
  In case when the funds and expe nses specified in items 5-7 of the second part of Article 267 
of this Code are included in the cost of opera tion, the correction for the account of a significant 
difference in such funds and expenses between the estimated goods and the corresponding identical 
goods, which is caused by a difference in distances and ways of transportation, is carried out.  
  In case when, for the purposes of application of this method, more than one cost of operation 
with identical goods is found out, the lowest such cost  is used for definition of the customs value of 
the estimated goods.  
 
Article 269. The method of definition of the customs value at the price of the contract 
concerning the similar goods 
  In case when the customs value of the impor ted goods cannot be determined according to 
provisions of articles 267 and 268 of th is Code, the customs value is considered the cost of operation 
with the similar goods sold on export to Ukraine an d the time of export of which coincides with the 
export of the estimated goods or is as much as possible close to it.   Similar goods are considered the goods which, though not identical in all attributes, have 
similar characteristics and will consist of similar components; due to this, they carry out identical 
functions compared with the goods under review, an d are considered commercially interchangeable.  
  For definition of whether these goods are simila r, such attributes are taken into account:  
 
1)  Quality, presence of the trade mark and their reputation in the market;  
 2)  The country of origin;   3)  The manufacturer.  G/VAL/N/1/UKR/1 
Page 10  
 
   The price of the contract concerning the similar goods is taken as a basis for definition of the 
customs value of commodities if these goods are impor ted approximately in the same quantity and on 
the same commercial conditions, as the estimated goods.    In case when such sale is not found, the cost of operation with the similar goods on sale to 
Ukraine in other quantity and/or on other commercia l conditions is used. At that, their price is 
corrected in view of the specified divergences ir respective of, whether it conducts to increase or 
reduction of the cost. The information used wh en making corrections should be confirmed by 
documents.   
 In case when the funds and expe nses specified in items 5-7 of the second part of Article 267 
of this Code are included in the cost of opera tion, the correction for the account of a significant 
difference in such funds and expenses between  the estimated goods and respective similar goods, 
which is caused by a difference in distances and ways of transportation, is carried out.   
 In case when, for the purposes of application of this method, more than one cost of operation 
with the similar goods is found out, the lowest such co st is used for definition of the customs value of 
the estimated goods.   
Article 270. Caution concerning conditions of application of methods of definition of the 
customs value of commodities at the price of the contract concerning the identical goods  
and at the price of the contra ct concerning the similar goods 
 
 The goods are not considered identical or si milar to the estimated ones, if they are not 
produced in the same country than the goods under estimation.   
 The goods made not by the manufacturer of the estimated goods, but other entity, are taken 
into account only in case there are neither identical, nor similar goods made by the manufacturer of the goods under estimation.    The goods are not considered identical or sim ilar to the estimated ones, if their designing, 
developmental works, decorating, design, sketches,  plotting and other similar works are executed in 
Ukraine.  
 
Article 271. The method of definition of the customs value  
on a basis of the cost deduction 
  In case when the customs value of the im port goods cannot be determined according to 
provisions of articles 267-270 of this Code, their cu stoms value is determined according to provisions 
of this Article on the basis of the cost deduction, ex cept for cases when the order of application of this 
Article and Article 272 can be reversed on the requirement of the applicant.  
  In case when the estimated, identical or simila r goods are sold (alienated) in the customs 
territory of Ukraine in an unchanged condition, in order to define the customs value of commodities 
by this method, the basis is the price of a commodity  unit, at which the largest  party of the estimated, 
identical or similar import goods is sold in the terr itory of Ukraine to the buyer who is un-connected 
to the seller, simultaneously or during time, as much  as possible close to the date of import of the 
estimated goods, under condition of subtraction of th e following components if they can be allocated:  
 
1)  Expenses for payment of the commission actually paid or subject to payment, or the usual 
trading extra charges made for the profit and c overing of the general e xpenses in connection 
with sale in customs territory of Ukraine of the goods of the same class and kind. The goods 
of one class and kind are the goods that fall under a group or a spectrum of goods developed  G/VAL/N/1/UKR/1 
 Page 11 
 
 
  by a specific domain or sector of the industry and include the identical or similar goods. The 
concept of "the goods of the same class or kind" includes the goods imported from the same 
country, as the estimated goods, as well as the goods imported from other countries.  
  The amount of the profit and the general expens es, to which belong the direct and indirect 
expenses connected to selling of the specified goods, should be taken as a whole. Numerical 
value of expenses for the purposes of subtraction of  this sum is determined on the basis of the 
information submitted the applicant, only if figur es of the applicant are not incompatible with 
the data received at sale in Ukraine of the im ported goods of the same class or kind. If the 
data the applicant is incompatib le with such data, the sum for calculation of the profit and the 
general expenses can be based on other corre sponding information, different from the one 
provided by the applicant.  
  When defining a commission or usual profits and the general expenses, the identification of 
the goods as "the goods of the same class or ki nd" should be carried out in each specific case 
with the reference to the corresponding circumstances;  
 2)  The usual expenses incurred in Ukraine for lo ading, unloading, transpor tation, insurance, and 
other expenses connected to such operations;  
 3)  The amounts of import customs duties, taxes, fees and other obligatory payments subject to 
payment in Ukraine in connection with import or sale (alienation) of the goods.  
  In case when neither estimated, nor the identi cal or similar goods are not sold in Ukraine 
simultaneously or during time as much as possible cl ose to the date of import of the estimated goods 
to Ukraine, the customs value of such goods is de termined on the basis of the price of a commodity 
unit, by which the accordingly estim ated or identical or similar w ith estimated goods are sold in 
Ukraine in quantities sufficient for an  establishment of the price for unit of such goods, in the same 
condition in which they have been imported, for th e earliest date after import of the goods estimated, 
but prior to ending of 90 days after their import.    In case of absence of cases of sale of the est imated, identical or similar goods in the same 
condition, in which they were at the moment of impo rt to Ukraine, at the applicant’s requirement, the 
customs value of such goods is determined on the basi s of the price of a commodity unit, by which the 
specified goods are sold in Ukraine after further pro cessing of the largest party to persons unrelated to 
persons from whom they buy such goods. At that , the corresponding amendments on the cost added 
by such processing, and the subtraction stipulated by  items 1-3 of the second part of this Article are 
made.  
  Subtraction of the cost added by the further processing should be grounded on the data that are objective, documented, suitable for calculation and belong to the cost of such work. The accepted 
industrial formulas, recipes, methods of constructi on and other branch practice are taken as a basis for 
calculations.  
 
 Provisions of the fourth part of this Article are not applied in case when:   1)  As a result of the further processing, the imported goods lose their identity, except for cases 
when, despite of loss of identity of the im ported goods, the size of the cost added by 
processing, can be precisely determined;  
 2)  The imported goods keep their identity, but ma ke so insignificant percent of their sale in 
Ukraine, that the use of this method of evaluation would be unjustified.  
 G/VAL/N/1/UKR/1 
Page 12  
 
   The possibility to apply positions of the fourth  part of this Article is determined in each 
specific case by specific circumstances.   
Article 272. The method of definition of the customs value of commodities on the basis of 
addition of cost (the calculated cost) 
 
 For definition of the customs value of comm odities on the basis of addition of cost (the 
calculated cost), the basis [of calculation] is th e information, provided by the manufacturer of the 
goods estimated or in his(its) name, on their cost that should consist of the amounts:   
1)  Cost of materials and the expenses in curred by the manufacturer when producing the 
estimated goods. Such information should be based on commercial accounts of the manufacturer provided under the condition that such accounts are compatible with the conventional principles of book-keeping applied in the country where these goods are developed;  
 
2)  The size of the profit and the general expen ses equaling the amount usually displayed at sale 
of the goods of the same class or kind as the estimated goods, which are produced by manufacturers in the country of export for export to Ukraine;  
 3) The general expenses during sale to Ukraine fro m the country of export of the goods of the 
same class or kind, that is expenses for load ing, unloading and processing of the estimated 
goods, their transportation to an airport, port or other place of import to the customs territory of Ukraine, expenses for insurance of these goods  and other expenses connected to import of 
these goods to Ukraine.  
 
 The official of the customs body cannot demand or force any person who is not the resident, 
to give for studying or to allow getting access to any account or other records for the purposes of 
definition of the calculated cost. The information submitted by the manufacturer of the goods for the 
purposes of definition of the customs value according to  provisions of this Article, can be checked out 
in the country of the manufacturer of the goods by authorities of Ukraine upon the consent of the 
manufacturer and under condition of the notification beforehand sent to the government of the country 
of the manufacturer of the goods and for the lack of objections against such check.  
 
Article 273. The reserve method 
 
 In case when the customs value of commoditie s cannot be determined by consecutive use of 
the methods specified in articles 267-272 of this Code, the customs value of the estimated goods is 
determined with the use of ways that do not contra dict laws of Ukraine and are compatible with the 
corresponding principles and provisions of the Ge neral agreement on tariffs and trade (GATT).  
  The customs value determined according to pos itions of this Article should be grounded by 
the greatest measure on the customs value earlier dete rmined by methods 1-6, however when defining 
the customs value according to this Article, a flex ibility in the use of these methods is expected.  
  The customs value of the import goods is not de termined according to positions of this Article 
on the basis of:   
1)  The prices of the goods of the Ukrainia n origin in the home market of Ukraine;  
 2)  The system that provides the acceptance for the customs purposes of the higher of two 
alternative costs;  
  G/VAL/N/1/UKR/1 
 Page 13 
 
 
  3)  The prices of the goods in the home market of the country of the exporter;  
 4)  The cost of manufacture other than the calculat ed cost determined for the identical or similar 
goods according to provisions of Article 272 of this Code;  
 
5)  The prices of the goods delivered from the country of the exporter to the third countries;  
 6)  The minimal customs value;   7)  Arbitrary or fictitious cost.  
 
 If this Article is applied by a customs body,  upon the requirement of the applicant, the 
customs body is obliged inform him in writing on the customs value determined according to 
provisions of this Article, and on the method used for this purpose.   G/VAL/N/1/UKR/1 
Page 14  
 
  Published in “Ofitsiyniy Visnyk Ukrajiny”, 2006, N 51 (02.01.2007), # 3417 
 
“Uryadoviy Courier”, 2006, 12, (29.12.2006) N 247 
 
CABINET of MINISTERS of UKRAINE 
 
DECISION N 1766 
 
December, 20, 2006 
 
Kyiv 
 
On Approval of the Order of Declaration of the Customs Value of Commodities Crossing the 
Customs Border of Ukraine, and Presentation  of Information for its Confirmation 
 
With changes and amendments introduced by the decision N 713 of the Cabinet of Ministers of 
Ukraine as of May, 12, 2007  
The Cabinet of Ministers of Ukraine, in acco rdance with the articles 262 and 264 the Customs 
Code of Ukraine, decrees :   
1.  To approve the Order of declaration of  the customs value of commodities crossing the 
customs border of Ukraine, and presentation of info rmation for its confirmation, provided herein.   
2.  To acknowledge as such that became invalid:   
The Decision #1375 of the Cabinet of Ministers of Ukraine of August, 28, 2003 “On approval 
of the Order of declaration of the customs va lue of commodities crossing the customs border of 
Ukraine” (Official Bulletin of Ukraine #35, 2003, article 1908); 
The Decision #409 of the Cabinet of Ministers of Ukraine of March, 31, 2004 “On 
introducing changes to the Order of declaration of the customs value of commodities crossing the 
customs border of Ukraine” (Official Bulletin of Ukraine #13, 2004, article 895); 
Item 2 of the decision #864 of the Cabinet of Ministers of Ukraine of September, 3, 2005 “On 
invalidating, introducing changes and suspending th e validity of some decisions of the Cabinet of 
Ministers of Ukraine” (Official Bulletin of Ukraine #36, 2005, article 2194).   
3. This decision becomes valid in 30 days after its publication. 
 
 
 
Prime-Minister of Ukraine      V. YANUKOVICH  
 
Ind. 27  
   APPROVED 
by the decision #1766  of the Cabinet of Ministers of Ukraine  
       of December, 20, 2006  G/VAL/N/1/UKR/1 
 Page 15 
 
 
  ORDER 
of Declaration of the Customs Value of Commodities Crossing  
the Customs Border of Ukraine, and Presentati on of Information for its Confirmation 
 
1.  This Order determines terms and the mech anism of declaration of the customs value of 
commodities crossing the customs border of Ukrain e (further referred to as commodities), and of 
presentation by an applicant of information for its confirmation.   
2.  In this Order, terms stated belo w are used in the following meaning:   
Determination of the customs value of commod ities is an aggregate of actions accomplished 
by an applicant and/ or by a customs body with the purpose of determination of the value of 
commodities in accordance with provisions of the Customs Code of Ukraine and other 
normative and legal acts;   
A guarantee of an authorized bank is a docum ent on the bank’s liabilities in relation to 
payment of the proper taxes and fees (ob ligatory payments), accrued on the difference 
between the value determined by a customs bod y and the value declared by the applicant as 
the customs value of commodities.  
Other terms are used in a meaning provided in  articles 1 and 259 of the Customs Code of 
Ukraine. 
3.  The customs value of commodities and the pro cedure of its determination is stated during the 
customs registration of such commodities through th e presentation of a customs value declaration.   
4.  Declaration of the customs value is submitted in all cases of customs registration of 
commodities, except for: 
Moving through the customs border of Ukraine of  a party of commodities, the customs value 
of which does not exceed an equivalent of 5 thousand euro;   
A statement of commodities in the customs mode  for processing in the customs territory of 
Ukraine; 
A statement of commodities in other custom s mode, in accordance with which commodities 
are not subject to levying taxes and fees;   
Customs registration of commodities, which in accordance with the legislation are subject to 
levying only customs fees; 
Import for one agreement (by a contract), fro m one sender (exporter), to the address of one 
recipient (importer) of identical commodities in relation to which a customs body made a 
decision on determination of their customs value in the case when such value remains 
unchanging;   
Moving of commodities by enterprises, in relation to which the simplified mode of customs 
control and customs registration or most-fa vored treatment mode is applied.   
In the above-mentioned cases, an applicant can submit a declaration of the customs value of 
his/her/its own free will. 
Declaration of the customs value is give n compulsorily in the following cases:   G/VAL/N/1/UKR/1 
Page 16  
 
  When the buyer and the seller are connected;   
When a buyer pays directly or by proxy as a condition of sale of the appraised commodities of 
royalty and license payments connected with the appraised commodities, if such payments are 
not included to the price actually pa id or is subject to payment;   
Payments of the proper part of profit yield from any subsequent resale, transmission or use in 
the customs territory of Ukraine of the a ppraised commodities, which benefit the seller 
directly or by proxy. 
5.  For the statement of customs value of co mmodities defined based on the agreement value in 
relation to commodities to be imported (cost of ope ration), in accordance with the article 267 of the 
Customs Code of Ukraine, a declaration of custom s value is to be submitted in form provided in 
Attachment 1.   
For the statement of the customs value of co mmodities defined using one of the techniques 
for determination of such value and provided by ar ticles 268 – 273 of the Customs Code of Ukraine: a 
declaration of the customs value is submitted in form provided in Attachment 2 at the price of 
agreement in relation to identical commodities, at pr ice of agreement in relation to similar (analogical) 
commodities, on the basis of deduction of cost, on th e basis of the cost add ition (calculated cost) and 
reserve [sic].   
For the statement of the customs value of comm odities exported from the customs territory of 
Ukraine and which subject to export, anti-dumping, compensatory or any special type of duty, a 
declaration of customs value is submitted in form provided in Attachment 3.   
Declaration of customs value is submitted on pa per and electronic carriers along with freight 
customs declaration.   
The order of filling of declaration of the custom s value is established by Derzhmitsluzhba [the 
State Customs Service]. 
6.  The applicant fills in a declaration of the customs value with the exception for columns 
intended for the markings of the customs service.   
The public servant of a customs body, conducting a verification of filling of a declaration of 
the customs value, does not have a right to inscribe any information to the columns of the declaration 
that must be filled by the applicant, as well as to ma ke alterations in them, additions or corrections on 
his/her own initiative or by proxy or up on the request of the applicant.   
The applicant can make alterations (additions, co rrections) to the declaration of the customs 
value, except for columns with cost indexes.   
Changes (additions, corrections) are certified by the signature and the seal of the applicant. 
7.  For confirmation of the declared inform ation on the customs value of commodities, the 
applicant is required to give:   
A foreign economic agreement (cont ract) and its appendixes;   
An account-invoice (invoice) or a formal bill;   
Bank payment documents (if an invoice is paid ), as well as other payment and/ or book-
keeping documents confirming the value of the commodity and contain essential indices 
necessary for the identification of the imported commodity;    G/VAL/N/1/UKR/1 
 Page 17 
 
 
  A decision of a customs body on the determina tion of the customs value of the previously 
imported identical and/ or similar (analogical) co mmodities, if it is issued in relation to one 
agreement (contract);   
Packing documents;   
A copy of an import (export) license for commodities subject to import (export) licensing. 
8.  For confirmation of transport charges, which in accordance with the Customs Code of 
Ukraine are to be included to the cost of the commodity, the applicant is required to submit a 
transportation agreement (contract), trans port and insurance documents, as well as:   
Or invoice from the performer of the agreem ent (contract) on providing transportation/ 
expeditionary services containing the essential indices of parties, the amount and terms of 
payment, other information identifying the services as relating to the commodities;   
Or bank payment documents confirming the fact of payment of the transportation/ 
expeditionary services in accordan ce with the issued invoice;   
Or a certificate of the shipment company that carried out the transportation, containing the 
essential indices of the commodity transportati on document, information on the route of 
transportation, size of the payment for providi ng transportation/ expeditionary services and 
signatures of the head and the ch ief accountant of such company; 
Or a calculation of transportation charges (if th e transportation of commodities is carried out 
with the use of the own transport vehicle) containing information on the route of 
transportation, its length in kilometers to th e point of import to the customs territory of 
Ukraine and in the customs territory of Ukraine,  the size of the transportation tariff rate for a 
measuring (weight) unit of a commodity for 1 kilometer of route. 
9.  For confirmation of the declared informati on on the customs value of  commodities in the case 
when the seller and the buyer are connected with each other, the applicant submits to the customs 
body, if available:   
Book-keeping and bank documents of the buyer, pertaining to alienation of the appraised 
commodities, identical and/ or similar (analogi cal) commodities in territory of Ukraine;   
Documents confirming the participation of the seller in the division of  profit received from 
the buyer’s performance of activities, if the seller is a shareholder or is an owner of a part of 
the chartered capital of the buyer; 
A certificate on the buyer’s absence of financia l liabilities in relation to the seller, which 
concern the purchase/sale of the appraised  commodities directly or by proxy;   
Book-keeping documents of the producer confirming the cost of commodities;   
A certificate on the cost of comm odities in the exporter country, which are identical and/ or 
similar (analogical) to the appraised commodities. 
10.  The information, on the basis of which the a pplicant has determined and declared the customs 
value of commodities, must be based on objective information subject to calculation and verification 
in accordance with the requirements of  the Customs Code of Ukraine.   
The applicant has a right to in form the customs body of the accuracy of his determination of 
the commodities’ customs value within th e term foreseen by the legislation. G/VAL/N/1/UKR/1 
Page 18  
 
  11.  For confirmation of the customs value of co mmodities, the applicant is required to provide 
additional documents at a request of the customs body.   
The public servant of a customs body, in the “For markings of the customs service” column of 
the customs value declaration, does a record on th e necessity of presentation of additional documents 
confirming the customs value of commodities, draws up a list thereof, marks the date and his/ her last name and adds his/her signature. The applicant ge ts acquainted with such record, marks below it the 
date, his/ her last name and puts his/her signature.   
The public servant of the customs body does not have a right to require from the applicant 
documents not indicated in the “For markings of the customs service” column.   
The following documents can be submitted for confirmation of the customs value of the 
appraised commodities declared by the applicant:   
An agreement with the third party connected w ith an agreement (contract) on the delivery of 
commodities subject to the determination of their customs value;   
Invoices on making payments to the third party for the profit of the seller;   Invoices on making payments of commissions, broker (intermediary) services, connected with 
the implementation of terms of the agreement (contract);   
Proper book-keeping documentation; 
License or author agreement (contract);   
Catalogues, specifications, price-lists of the firm producing the commodity;   
Calculation the firm producing the commodity;   
A copy of the freight customs declaration of  the sending country, and in the case when in 
such country, the commodity was placed in the customs mode not foreseeing payment of 
taxes and in accordance with which the commodity  was under customs control, - a copy of the 
freight customs declaration drawn up in the customs mode previous to the export;   
Conclusion on qualitative and cost-related characteristics of commodities, drawn up by the 
specialized expert organizations having the pr oper authorization pursuant to the legislation; 
A certificate on the origin of commodity;   Information on qualitative characteristics of the commodity;   
Information from foreign trade and exchange orga nizations on the cost of the commodity and/ 
or raw material.   
The applicant submits other documents for conf irmation of the customs value of commodities 
stated in the declaration of his/ her own free will. 
12.  Documents provided by the applicant are to be drawn up with the observance of the following 
requirements:   
A foreign economic agreement (contract), an invoice, a formal invoice must contain the 
necessary information and be properly formalized;   
Copies must be of high quality and suitable for use;    G/VAL/N/1/UKR/1 
 Page 19 
 
 
  Letters of enterprises must have essential indices (name of the enterprise, its address, its 
telephone number, an exit number and the date of sending);   
Book-keeping documents are to be certified by the signature of the head and the chief 
accountant of the enterprise and sealed with the stamp of the enterprise. 
Certificates, conclusions and other documents relating to the cost and qualitative descriptions 
of the commodity, have to contain the essential indices of the issuing organization, along with 
signatures of the proper officials and stamps.   
Copies of documents are to be verified w ith a “Copy. Concordant with the original” 
inscription, a signature and a stamp of the applicant.   
In cases foreseen article 77 of the Customs C ode of Ukraine, the applicant submits the 
translation of documents into the official language for confirmation of the declared customs value.   
The applicant marks in hand the list and essen tial indices from the document sheets, the date 
of their presentation and his/ her last name on reve rse side of the main sheet of the customs value 
declaration, certifies them with his/ her signature and seals it with a stamp. 
13.  The applicant is required to provide additi onal documents defined in  item 11 of this Order 
within 10 calendar days after getting acquainted with the customs body’s record on their submission. 
Such term can be prolonged after an e xplained request of the applicant.   
In the case of refusal to provide the add itional documents, the a pplicant makes a proper 
record stating the date, his/her last name and puts his/her signature on the reverse side of main sheet 
of the customs value declaration. 
14.  If the applicant did not provide additional docum ents within the established term, or if he/ she 
refused to submit them, the customs value of co mmodities is determined by a customs body on the 
basis of the present information pursuant to the legislation.   
15.  In cases foreseen by article 264 of the Custom s Code of Ukraine, the applicant has a right to 
appeal to the customs body with a statement on the release of commodities to be declared into free 
circulation under the guarantee of the authorized bank.   
The procedure for the release of commodities into  free circulation under the guarantee of the 
authorized bank is established by the State Customs Service. 
16.  The customs value of commodities is calculat ed in hryvnyas based on the official exchange 
rate of hryvnyas to the respective foreign currency set by the National bank of Ukraine on the day of 
acceptance of the freight customs declaration for registration on the basis of the decision of the 
customs body on the determination of th e customs value of commodities.   
17.  The decision on the determination of the cu stoms value of commodities can be appealed by 
the applicant to the customs body of a higher level and/ or court. 
18.  The customs body of a higher level examines the complaint in relation to making a decision 
on the determination of the customs value of commodities on the basis of the documents provided by 
the applicant, in particular the explanation of the customs body in relation to how it derived such cost. 
A report of the customs body of a higher level with the explanation of the decision made for the said complaint, is sent to the applicant and the proper customs body. Such report contains information on 
the fact that the applicant has a right to  appeal the said decision in court.   G/VAL/N/1/UKR/1 
Page 20  
 
  19.  The applicant bears responsibility pursuant to the legislation for the indication of false 
information in the customs value declaration and submission of documents containing such 
information to the customs body.  G/VAL/N/1/UKR/1 
 Page 21 
 
 
  Attachment 1  
         t o  t h e  O r d e r  
         Form DMV-1 [CVD-1]   
 
CUSTOMS VALUE 
DECLARATION 
Main sheet  
1. Seller  
2(a). Buyer   For markings of the customs service 
2(b). Applicant  
3. Shipment terms 
4. Invoice number and date      Attention! 
Pursuant to the legislation, the applicant bears responsibility for the 
authenticity of all information indicated in this declaration and in documents submitted for confirmation of  the accuracy of the determination 
of the customs value of commoditie s. In the process of the customs 
registration of commodities, the applicant is required to submit additional information confirming the accuracy of the determination of the declared 
customs value within terms foreseen by the legislation. 5. Number and date of the agreement 
(contract)  
6. Number and date of the decision made by the customs bod y on information provided in lines 7 - 9 of the CVD-1  
7(a). Are the seller and the buyer connected?*                                                                   yes   no  
7(b). Did the buyer/ seller connection influence the price of the commodity?*                 yes   no 
8(a). Are there any restrictions for the buyer as to the use of the commodity, with th e exception of the following 
restrictions: 
 set forth by the legislation or those established by the state bodies of the geographical region,  
 where the commodities can be re-sold                                                                                yes   no 
 with no substantial impact on the value of commodities  
8(b). Are there any terms of the agreement or cautions as to the sale of  
the appraised commodities or their price that make it impossible to                                 yes   no 
determine their customs value?  
 If replied “yes” please state the specific conditions.  
 If the condition is quantitative, then fill in line 11(b).  
9(a). Are royalty or license payments foreseen that the buyer has to make                       yes   no 
directly or by proxy as a condition of buying the appraised commodities?  
9(b). Is there a condition that a certain pa rt of profit from any further re-sale  
transmission, or use of the appraised comm odities in the customs territory                      yes   no 
of Ukraine goes directly or by proxy to the benefit of the seller?  G/VAL/N/1/UKR/1 
Page 22  
 
  If replied “yes” in lines 9(a) and 9(b) please provide details, and in lines  
15 and 16 of this declaration state the appropriate amount.  
10(a). Quantity of additional sheets to this declaration  * Persons are considered to be connected only in cases when: they 
are officials or heads of enterprises to each other; they are partners 
in a joint entrepreneurial or other activity not forbidden by the legislation; they are an employer and a hired worker; any person directly or by proxy controlling or retaining 5 or more percents of 
the produced stock giving a right to vote, or stock of both of them; 
one of them directly or by proxy controls the other; they are both directly or by proxy controlled by a third party; together they directly or by proxy control the third party; they are the members 
of one family. 10(b). Place where filled in _____________ 
___ ____________ year 200_  
___________________________________         (last name, first name and patronymics of 
the applicant)  
 Signature and stamp of the applicant  
 
 
   Sheet #  Form CVD -1  
Number of 
commodity  Number of 
commodity Number of 
commodity 
         
Code of 
commodity  Code of 
commodity Code of 
commodity  For markings of the customs service 
         
11(a). Price of the agreement in foreign currency (the amount 
actually paid or subject to payment to the seller)           
Price of the agreement, in UAH           
Currency code           
Exchange rate           
11(b). Indirect payments, in UAH           A. Grounds 
for 
calculation  
12. Total “A”, in UAH           
13. Buyer’s expenditures to pay for:  
a) commission and other intermediary services (with the 
exception of commission for the purchase of commodities)           B. Additional 
charges to the 
value of the agreement not 
included in 
section “A”* and subject to b) containers, package and packing  
           G/VAL/N/1/UKR/1 
 Page 23 
 
 
  14. Value of commodities and services delivered directly or 
by proxy by the buyer free of charge or at lowered prices for 
the use in production and export sale into Ukraine of the appraised commodities, if such value was not included into the price actually paid or due for payment of:  a) raw materials, spare pa rts, semi-finished products, 
components, etc.          
b) tools, stamps, templates and analogical products used in the 
production process of the appraised commodities           
c) materials used in the production process of the appraised 
commodities           
d) engineering and research deve lopments, design, blueprints 
etc. executed outside Ukraine           
15. Royalty and license payments concerning the appraised 
commodities that the buyer has to pay directly or by proxy as 
a condition of the sale of the appraised commodities (see line 
9)           
16. An appropriate part of profit from any subsequent re-sale, 
transfer or use of appraise d commodities in the customs 
territory of Ukraine goes directly or by proxy to the benefit of 
the seller (see line 9)           
         17. Delivery expenditures to ____________________, 
                                                                           (delivery 
place)  including: a) transportation           
b) loading, unloading, etc.           
c) insurance           
18. Total “B”           inclusion into 
the customs value, in 
UAH  
19. Payment for building, construction, assembling, 
maintenance or technical assistance after import           
20. Transportation expenditures incurred after importing the 
commodities to the customs territory of Ukraine           
21. Taxes and fees (obligatory payments) collected in 
Ukraine           C. Writing off 
amounts 
included in section “A”, 
in UAH*  
22. Total “C”           G/VAL/N/1/UKR/1 
Page 24  
 
           
23. Declared customs value:  
a) in UAH  
b) in foreign currency           
D. * If the amount is paid in foreign currency, the amount  in foreign currency is indicated in this section as well as 
the calculation rate for each commodity and cost element.  
  
Number of item from sections “B” and 
“C”  Currency code  Amount  Calculation rate  
Applicant’s signature and stamp           
 
  G/VAL/N/1/UKR/1 
 Page 25 
 
 
  Attachment 2  
         t o  t h e  O r d e r      
         Form  DMV-2 [CVD-2]  
 
 
1. CUSTOMS VALUE  
DECLARATION  
Main sheet  
 
1. Seller  
2(a). Buyer   For markings of the customs service 
2(b). Applicant  
3. Shipment terms                                                   Attention! 
Pursuant to the legislation, the applicant bears responsibility for the 
authenticity of all information indicated in this declaration and in documents submitted for confirmation of  the accuracy of the determination 
of the customs value of commoditi es. In the process of the customs 
registration of commodities, the applicant is required to submit additional information confirming the accuracy of the determination of the declared 
customs value within terms foreseen by the legislation.  4. Invoice number and date  
  
5. Number and date of the agreement 
(contract)  
6. Number and date of the decision made by the customs body  
7. Customs value of commodities determined with the appli cation of the following method (the necessary one is to be 
marked by an “x”): 
  
a) by the agreement price for identical commodities                                                                                                            b) by the agreement price for similar (analogical) commodities                                                                                                            c) based on the value deduction  
                                                                                                          
d) based on the value addition (calculated value)                                                                                                            e) reserve 
                                                                                                          
8. Substantiation of the choice of the method for determini ng the customs value with the indication of the reason why 
previous method(s) was not used  
9. Sources of information used for substantiating the accuracy of determining the customs value  
10. Quantity of sheets in this declaration  G/VAL/N/1/UKR/1 
Page 26  
 
  11(a).  
Applicant’s signature and stamp  
Place where filled in _________________ Date of filling in  
___ _____________year 200_   11(b). Last name, first name and patronymics of the 
applicant: 
__________________________ ___________________ 
         (telephone number)  
  
   Sheet #   Form CVD-2  
Number of 
commodity  Number of 
commodity Number of 
commodity For markings of the customs service 
         
Code of 
commodity  Code of 
commodity Code of 
commodity Calculation of the commodity customs value  
         
         12(a). The agreement (contract) price for identical or 
similar (analogical) commodities;  
a) in foreign currency  b) in UAH  (for methods 2, 3 and 6)           
12(b). The price for the commodity unit, at which 
commodities identical or similar (analogical) to the ones appraised were sold in the territory of Ukraine in 
the largest consignment to the buyer not related to the seller, in UAH  
(for methods 4 and 6)           A. Grounds for 
calculation: Number 
and date of the decision made by the customs body 
12(c). Calculated value of commodities determined 
through adding costs of their components, in UAH 
(for methods 5 and 6)           
13. Correction taking into account the size of the 
consignment (+, -)           
14. Correction taking into  account commercial terms 
(+, -)           B. Correction of the 
value according to the 
price (+, -), in UAH  
15. Correction amount, total (+, -)           
C. Additional charges 
(+) and deductions (-), 16. The price of the agreement (value) taking into 
account the correction (line 12(a) + line 15)            G/VAL/N/1/UKR/1 
 Page 27 
 
 
  17. Transportation cost (+)           
18. Cost of loading, unloading and other operations 
with commodities (+)           
19. Insurance cost (+)           
20. Commission and other intermediary expenditures 
connected with import (+)           
21. Profit, commission and trade charge connected 
with sale in the home market (-)           
22. Cost of the additional processing or alteration of 
imported commodities (-)           
23. Duty, taxes, fees and other internal payments (-)           
24. Other expenditures and payments connected with 
sale in the home market (-)           in UAH  
25. Total “C”           
         26. Declared customs value:  
a) in UAH  
b) in foreign currency           
Applicant’s signature and stamp  
 
 
(Attachment 2 with chang es introduced in accordance  
with the Decision #713 of the Cabinet of Ministers of Ukraine 
 as of 05.12. 2007) 
   G/VAL/N/1/UKR/1 
Page 28  
 
   
 
 
2. CUSTOMS VALUE  
DECLARATION  
Main sheet  
1. Seller  
2(a). Buyer   For markings of the customs service 
2(b). Applicant  
3. Shipment terms  
4. Invoice number and date  
  
5. Number and date of the agreement 
(contract)                                                   Attention! 
Pursuant to the legislation, the applicant bears responsibility for the 
authenticity of all information indicated in this declaration and in 
documents submitted for confirmation of the accuracy of the 
determination of the customs value of commodities. In the process of the customs registration of commodities, the applicant is required to submit additional information confirming the accuracy of the determination of the declared custom s value within terms foreseen by 
the legislation.   For markings of the customs service 
6. Number and date of the decision made by the customs bod y on information provided in lines 7 - 9 of the CVD-3  
7(a). Are the seller and the buyer connected?*                                                                   yes   no  
7(b). Did the buyer/ seller connection influence the price of the exported commodity?*                 yes   no  
8(a). Are there any restrictions to the seller’s rights as to the use of the commodities,  with the exception of the 
following restrictions: 
 set forth by the legislation with no substantial impact on the valu e of commodities                      yes   no 
  
8(b). Are there any terms of the agreement influenc ing its price that cannot be taken into account? 
                                                                                                                                                          yes   no 
  
If replied “yes” please state the specific conditions.  
 If the condition is quantitative, then fill in line 11(b).  
9(a). Are royalty or license payments foreseen that the buyer [seller] has to make                       yes   no 
directly or by proxy as a condition of selling the appraised commodities?   
9(b). Is there a condition that a certain pa rt of profit from any further re-sale  Attachment 3 
to the Order  
Form DMV-3  [CVD-3]   G/VAL/N/1/UKR/1 
 Page 29 
 
 
  transmission, or use of the appraised comm odities in the customs territory                      yes   no 
of Ukraine goes directly or by proxy to the benefit of the seller?  
  
If replied “yes” in lines 9(a) and 9(b) please provide details, and in lines  
15 and 16 of this declaration state the appropriate amount.   
10(a). Quantity of additional sheets to this 
declaration  * Persons are considered to be connected only in cases when: 
they are officials or heads of en terprises to each other; they are 
partners in a joint entrepreneurial or other activity not forbidden by the legislation; they are an employer and a hired worker; any 
person directly or by proxy cont rolling or retaining 5 or more 
percents of the produced stock giving a right to vote, or stock of 
both of them; one of them directly or by proxy controls the other; 
they are both directly or by proxy controlled by a third party; together they directly or by proxy control the third party; they are the members of one family. 10(b). Place where filled in _____________ 
___ ____________ year 200_  
___________________________________         (last name, first name and patronymics of the 
applicant)  
 Signature and stamp of the applicant  
 
 
   Sheet #   Form CVD-3  
Number of 
commodity Number of 
commodity  Number of 
commodity  
         
Code of 
commodity Code of 
commodity  Code of 
commodity  For markings of the customs service 
         
11(a). Price of the agreement in foreign currency (the 
amount actually paid or subject to payment to the 
seller)           
Price of the agreement, in UAH           
Currency code           
Exchange rate           
11(b). Indirect payments, in UAH           A. Grounds for 
calculation  
12. Total “A”, in UAH           
B. Additional 
charges to the 
value of the 13. Commission and broker fees  
          G/VAL/N/1/UKR/1 
Page 30  
 
  14. Royalty and license payments concerning the 
appraised commodities that the buyer has to pay 
directly or by proxy as a condition of the sale of the 
appraised commodities (see line 9)           
15. An appropriate part of profit from any subsequent 
re-sale, transfer or use of appraised commodities in 
the customs territory of Ukraine goes directly or by proxy to the benefit of the seller (see line 9)           
         16. Delivery expenditures to ____________________,
                                                                          
 (delivery place)  
including: 
a) transportation           
b) loading, unloading, etc.           
c) insurance           agreement not 
included in section “A”* and subject to inclusion into 
the customs 
value, in UAH   
17. Total “B”          
18. Payment for building, construction, assembling, 
maintenance or technical assistance after import           
19. Transportation expenditures incurred from the 
customs admission point up to the place of 
destination            
20. Duty, taxes and fees paid at the time of importing 
the commodities to the importing country           C. Writing off 
amounts 
included in section “A”, in UAH*  
21. Total “C”           
  
    
    
  22. Declared customs value:  
a) in UAH  
b) in foreign currency           
D. * If the amount is paid in foreign currency, the amount  in foreign currency is indicated in this section as well as 
the calculation rate for each commodity and cost element.  
  
Number of item from sections “B” and 
“C”  Currency code  Amount  Calculation rate  
Signature and stamp of the applicant   G/VAL/N/1/UKR/1 
 Page 31 
 
 
  Published in "Orientir" №7, 2007, 02; "Customs Newspaper" (“Mytna Gazeta”) №4, 2007, 02 
Changes and additions published in "Customs Newspaper " №11, 2007, 06; №20, 2007, 10; №8, 
2008, 04, 2008, 06, №  11 
  
THE STATE CUSTOMS SERVICE OF UKRAINE 
ORDER 
from January, 31, 2007 N 74 
 
On approval of Methodological recommendations on application of certain provisions of the 
Customs Code of Ukraine, which concern issu es of definition of the customs value of 
commodities imported to the customs territory of Ukraine 
 
with changes and amendments introduced by 
Orders of the State Customs Service of Ukraine 
from June, 1, 2007 No 455, 
from September, 5, 2007 No 734, 
from April, 4, 2008 No 320 
from May 15, 2008 No508 
  According to the Clause on the State Customs Service of Ukraine, authorized by Decree 
No 1022/2000 of the President of Ukraine from 24.08.2000, and in order to execute item 53 of the 
Ukraine - EU Action Plan, authorized by the Or der No 117-p of the Cabinet of Ukraine from 
22.04.2005, I decree :  
 1.  To ratify Methodological recommendations on application of certain provisions of the 
Customs Code of Ukraine, which concern issues of  definition of the customs value of commodities 
imported to the customs territory of Ukraine, provided herein.   2.  To charge the Deputy Head of the State Cu stoms Service of Ukraine Gutnik A.E. with the 
control over performance of the Order.   
 
Head of the State Customs Service of Ukraine     O.B. Yegorov     
 G/VAL/N/1/UKR/1 
Page 32  
 
  AUTHORIZED 
by the Order #74 of the State Customs Service of Ukraine on January, 31 2007  
 
 
Methodological recommendations on application of certain provisions of the Customs  
Code of Ukraine, which concern issues of definition of the customs value  
of commodities imported to the customs territory of Ukraine 
 
1. General provisions 
 
1.1.  These Methodological recommendations were developed according to provisions of Section X І of the Customs Code of Ukraine #92-IV from 11.07.2002 (in edition of the Law of 
Ukraine #3269-IV from 22.12.2005 "On introducing cha nges to some legal acts of Ukraine "), which 
was based upon substantive provisions of th e Agreement on application of GATT clause V ІІ, as well 
as in accordance with Explanatory Notes, which are an  integral part of the specified Agreement.  
 1.2.  Definition of customs value of commodities imported to the customs territory of Ukraine is carried out with observance of requirements of chap ters 46, 47 of the Customs Code of Ukraine.  
 
1.3.  Articles 266-273 of the Customs Code of Ukraine establish, how customs value of 
commodities imported to the customs territory of Ukra ine can be determined. Methods of definition of 
customs value of commodities imported to the cust oms territory of Ukraine are stated in the 
consecutive order of their application according to articles 267-273 of the Customs Code of Ukraine. 
The main method of definition of the customs valu e determined in article 267 is applied when the 
conditions stipulated in it are executed.  
 1.4.  If customs value cannot be determined according to positions of article 267 "Method of 
definition of customs value at the contract price of the imported goods (cost of operation)", it should 
be determined by consecutive use of the methods s tipulated by articles 268-273 of the Customs Code 
of Ukraine.  
 
 In such cases, according to article 266 of th e Customs Code of Ukraine, a consultation 
procedure between the customs body and the importe r is carried out. For example, it can happen so, 
that the importer possesses the information on custom s value of the identical or similar imported 
commodities, to which the customs body has no dire ct access. From the other side, the customs body 
can possess information on the customs value of id entical or similar commodities, which the importer 
does not possess.   1.5.  By way of exception, the sequence of app lication of only the fourth (article 271 of the 
Customs Code of Ukraine) and the fifth (article 272 of the Customs Code of Ukraine) methods of 
definition of customs value can change. If the app licant does not demand the order of use of articles 
271 and 272 to be reversed, it is necessary to  observe the usual order of sequence.  
 1.6.  If customs value cannot be determined according to provisions of articles 267-272, then it should be determined according to positions  of article 273 applying a reserve method.  
 
1.7.  According to article 264, the applicant has th e right to appeal the decisions on definition of 
the customs value of commodities made  by a customs body. First, the complaint can be submitted to a 
customs body of a higher level and, eventually, the a pplicant has the right to appeal such decision in 
court.    G/VAL/N/1/UKR/1 
 Page 33 
 
 
  1.8.  The applicant is not subject to penalty or  threat of imposing the penalty only because he/ she 
has decided to take advantage of the right of appeal . Payment of the usual legal cost is not considered 
a penalty.   1.9.  The Customs Code of Ukraine does not contain provisions preventing a customs body from 
demanding a full payment of the taxes charged by th at customs body, before the realization of the 
right to appeal.   
2. Use of the conventional principles of book-keeping 
 2.1.  According to the third paragraph of artic le 260 of the Customs Code of Ukraine, for the 
purposes of control over the accuracy of the definition of the customs value, the information is used, 
prepared in a way compatible with the conve ntional principles of book-keeping accepted in the 
corresponding country, which principles are expedi ent for a certain method of definition of the 
customs value.  
 
2.2.  The term "conventional principles of book-k eeping " means officially recognized principles 
of book-keeping and of the financial reporting within  borders of the country during a certain period of 
time concerning the account of economic resour ces and obligations in assets and liabilities; 
concerning the account of changes in assets and lia bilities; how assets and liabilities and changes in 
them must be measured; which information should be revealed and how, and which financial reports 
it is necessary to prepare. These principles can be both wide reference points of the general 
application, and detailed practi cal methods and procedures.  
  In Ukraine, the main principles of book-keepi ng and financial reporting stated in the Law of 
Ukraine #996-X І of 16.07.99 "On the book-keeping and the financial reporting in Ukraine "  
 
2.3.  Definition of the usual profit and genera l expenses according to positions of clause 271 
should be carried out with use of the conventional principles of book-keeping in Ukraine, definition of 
the usual profit and the general e xpenses according to positions of article 272 - with the use of the 
conventional principles of book-keeping of the count ry of manufacture. Definition of the expenses 
stipulated by the sub-item "c" of item 2 of article 267, added in the country of import, will be carried 
out with the use of information prepared in a way compatible with the principles of book-keeping 
recognized in Ukraine.   
3. An explanation to article 265 of the Customs Code of Ukraine 
 3.1.  During the realization of the customs control and customs registration of separate kinds of 
commodities defined by the State Customs Service for the in-depth control over the accuracy of 
definition of their customs value with the applicati on of provisions of article 265 of the Customs Code 
of Ukraine, the official of the customs body carry ing out such control uses the information from the 
database of the Unified Automated Information System  of the State Customs Service of Ukraine, as 
well as electronic and/or "the Review of the pri ces of the Ukrainian and global commodity markets" 
paper bulletin, the exchange information on pric es for commodities and/or raw material, other 
information sources where price characteristics of such goods and/or raw material are stated.  
 3.2.  At customs registration of certain kinds of commodities the official of the customs body carrying out control over the accuracy of definition of  the customs value, calculates direct expenses 
for manufacture of the goods, in particular raw materials and/or accessories that are part of these 
goods, according to the information sent by the State Customs Service.  
 3.3.  If the customs value of commodities declared  by the applicant as a result of calculations is 
lower than the size of expenses calculated by the official of the customs body according to item 3.2 of G/VAL/N/1/UKR/1 
Page 34  
 
  these Recommendations, the official of the cu stoms body informs the applicant and requests 
additional documents for confirmation of the custom s value declared by the applicant, which are 
defined in item 11 of the Decision of the Cabine t of Ministers of Ukraine #1766 from 20.12.2006, in 
particular:   
 catalogues, specifications, price-lists of the manufacturing company;  
  calculations of the manufacturing company;    conclusions on the qualitative and cost ch aracteristics of the goods prepared by the 
specialized expert organizations having the corresponding authority (in particular of the 
Derzhzovnishinform [State External Informati on Department] of the Ministry of Economics 
of Ukraine), on the basis of the specific contract, conditions of delivery, other conditions concerning the given external economic operation;  
 
 information of the foreign trade and exchange organizations on cost of raw material, from 
which the goods are made.  
 3.4.  If the applicant has not submitted the above mentioned additional documen ts or if he/she has 
refused to submit them within the term establis hed by the legislation, then the customs body, 
according to article 265 of the Customs code of Uk raine, has the right to charge him/her with 
determining the with customs value using other method than the one he/she used for its definition. At 
the will of the applicant, the procedure of consulta tions between the applicant and the customs body is 
carried out with the purpose to make a reasonable choice of the bases for definition of the customs 
value according to requirements of articles 268 and 269 of the Customs Code of Ukraine. During such 
consultations, the customs body and the applicant can carry out an exchan ge of the information 
available to them under condition of observance of  requirements concerning its confidentiality.  
 3.5.  In case of impossibility to determine the customs value of commodities imported to Ukraine, 
according to requirements of articles 268 and 269 of the Code, the customs value of commodities is determined by the customs body on the basis of data  available to it according to the legislation, in 
particular, with the use of information from the exchange organizations on prices for raw materials 
that make up the assessed goods, and information on calcu lations of the ratio of cost of raw material 
(the materials completing) and the finished goods, sent by the State Customs Service.   3.6.  The results of such customs registration are analyzed by the customs body as regards the 
expediency of:  
 
 formation of inquiries to customs bodies of the countries of senders (manufacturers) of the 
goods concerning the authenticity submitted pape rs for official customs registration,  
  the additional control over the accuracy of de finition of the custom s value of commodities 
after the end of the customs control procedures,  the registration and the allowing through the 
customs border of Ukraine with the applicati on of the form of the customs control in 
accordance with articles 60, 69 of the Customs Code of Ukraine.   
 3.7.  The information on price and qualitativ e characteristics of such goods and their 
interdependence is collected, ge neralized and analyzed by the customs body with the purpose of 
making a decision concerning the necessity of additional classification of such goods.  
 3.8.  On the basis of the decisions made in accordance with items 3.6, 3.7 of these 
Recommendations, the customs body takes acti ons stipulated by the legislation.  
  G/VAL/N/1/UKR/1 
 Page 35 
 
 
   If the customs body receives information and data concerning the specific goods and customs 
registration, which are expedient / necessary for the ge neral use (application), then such data have to 
be communicated to the State Customs Se rvice Department of Customs Value.  
 
(Methodological recommendations are supplem ented with new chapter 3 in accordance 
with the Order of the State Customs Service of Ukraine #455 from 01.06.2007,  
 in this connection chapters 3-8 are to be  considered accordingly as chapters 4-9) 
 
4. An explanation to article 267 of the Customs Code of Ukraine 
 4.1.  According to the first paragraph of article 267, the price actually paid or subject to payment 
for the goods imported to a destination in Ukraine is  a general payment carried out or can be carried 
out by the buyer to the seller of the imported goods or to his(its) benefit. The payment should not 
necessarily be in the form of a money transfer. The payment can be carried out by a letter of credit or 
other financial documents (a bill, securities, etc.). The payment can be carried out directly or through 
mediation. An example of a mediated payment can be  a settlement by the buyer in full or in part of 
liabilities that should be paid by the seller.   4.2.  An activity carried out by the buyer at his( its) own expenses, except for the ones specified in 
the second paragraph of article 267, is not consider ed as a mediated payment to the seller though it 
can be considered favorable to the seller. Thus, th e cost of such activity is not added to the price 
actually paid or is subject to payment during the definition of the customs value.  
 4.3.  According to the third paragraph of article  267, the customs value does not include the below-
mentioned expenses or means provided that they are a llocated from actually paid price or such, that is 
subject to payment for the imported goods:  
 
a)  a payment for construction, building, a ssemblage, maintenance service or technical 
support, carried out after import of the commodities, such as an industrial plant, machines or equipment;  
 b)  transport expenses after import;  
 
c)  customs and taxes paid in Ukraine.  
 4.4.  The "price is actually paid or the price that  is subject to payment" term used in the first 
paragraph of article 267 concerns only the price of  the assessed goods. Thus, the stream of dividends 
or other payments from the buyer to the seller, wh ich do not concern the import goods, is not a part of 
the customs value of these goods.   4.5.  According to the sub-item "c" of item 1 of  the fourth paragraph of article 267, the price 
actually paid, or the price that is subject to paym ent, is considered acceptable in the presence of 
restrictions that essentially do not influence th e cost of the commodities. An example of such 
restrictions can be a case if the seller demands from the buyer of cars not to sell or expose them before 
a fixed date that marks the beginning of the model year.   4.6.  According to item 2 of the fourth paragraph of article 267, the price actually paid, or the price 
that is subject to payment, is considered unacceptable in the presence of arrangements or some 
conditions, whose influence cannot be taken into account. Examples of such cases:  
 
a)  if the seller establishes the price for th e import goods provided that the buyer will also 
buy other goods in the specified quantities;  
 G/VAL/N/1/UKR/1 
Page 36  
 
  b)  if the price of the import goods depends on the price or the prices, at which the buyer 
of the import goods sells other goods to the seller of these goods;  
 c)  if the price is established on the basis of  the form of payment, which does not concern 
import goods, for example, if the import goods are semi-finished items that are given 
by the seller provided that the seller will r eceive a specific quantity of the finished 
goods.  
 4.7.  According to item 2 of the fourth paragraph of article 267, the price actually paid, or the price 
that is subject to payment, is considered accep table in the presence of arrangements or some 
conditions concerning manufactures or selling of the import goods. For example, that fact that the 
buyer gives the seller technical equipment and the plans executed in the country of import, should not lead to non-acceptance of the cost of operation for the purposes of article 267. Also, if the buyer 
carries out at his/ its own expenses, even under th e agreement with the seller, actions concerning the 
sale of the imported goods, then the cost of these actions is not a part of the customs value and such 
actions should not lead to non-acceptance of the cost of operation.  
 4.8.  The seventh paragraph of article 2 67 provides different means for establishing the 
acceptability of the cost, namely:   4.8.1  The seventh paragraph of article 267 stipul ates that, if the buyer and the seller are entities 
connected between each other, then the circum stances of the sale shoul d be investigated, and 
the cost of operation is accepted as the customs value provided that these relations have not affected the price. Studying circumstances in  all cases, when the seller and the buyer are 
connected between each other, is not for eseen. Such studying will be necessary only when 
there are doubts concerning the acceptability of  the price. If the customs body has no doubts 
concerning the acceptability of the price, it shoul d be accepted without inquiry of the further 
information from the applicant. For example, the customs body already studied these relations 
or it already has the detailed information c oncerning the buyer and the seller and can be 
confident about the information submitted owing to such studying, and that these relations 
have not affected the price of the goods imported to the customs territory of Ukraine.  
 
4.8.2.  The seventh paragraph of article 267 esta blishes that, if the customs body cannot accept the 
cost of operation without an additional specifica tion, it should provide to the applicant an 
opportunity to present such additional deta iled information in order to study the 
circumstances of the sale.  
 
 In this connection, the customs body should be  ready to study conditions of the organization 
of trade relations between the buyer and the se ller and conditions of establishment of the price 
in order to determine if these rela tions have affected the price.  
  According to provisions of the fifth paragraph of  article 267, if the buyer and the seller, being 
connected between each other, carry out purch ases and sales to each other as if they are not 
interdependent, it is considered a confirmation of the fact that such relations have not affected 
the price. For example, if the price established in a way compatible with the usual practice of 
pricing in the area under review, or in a way,  in which the seller establishes the prices for 
sales to buyers not interdependent with the selle r, it will confirm, that the relations have not 
affected the price. Another example: if it is proved that the price is accepted for compensation 
of all expenses plus profit, which is usual fo r the general profits of the company, received 
within a certain period of time (for example, a year) from the sale of goods of the same class 
or type, this will confirm that the price was non affected by the interdependence.  
  G/VAL/N/1/UKR/1 
 Page 37 
 
 
  4.8.3.  According to the seventh paragraph of article 267, the applicant is presented with an 
opportunity to prove that the cost of operation as much as possible come s nearer to the cost, 
which was checked up and accepted by cust oms bodies, and as such is acceptable in 
accordance with provisions of article 267. If as a result of checking it is established that the 
cost of operation corresponds to the cost of operation of the identical goods, there is no need 
to study the issue of influence on the price of the goods of the fact that the seller and the 
buyer are connected between each other according to the fifth paragraph of article 267. If the 
customs body already has enough information to make sure that one of the comparisons stipulated by the seventh paragraph of artic le 267 is carried out, there are no reasons to 
require from the applicant any demonstration of  carrying out of such comparisons. According 
to item 1 of the seventh paragraph of article 267,  the term "participants of the agreement are 
not connected between each other" means buyers  who are not connected to the seller in any 
specific case.  
 4.8.4.  According to the seventh paragraph of artic le 267, for a recognition of the cost of operation to 
be "as much as possible approximated" to the other cost, a number of factors must be taken 
into account. These factors include the characte r of the import goods, the character of the 
sphere, the season when the goods are imported,  and whether the difference in costs is 
commercially important. As these factors can diffe r, it is impossible to apply the identical 
standard (approach), for example, a fixed percent in each case. For example, a small 
difference in cost of one kind of goods can be unacceptable while a big difference in cost of 
other type of the goods can be acceptable if the operation is recognized as "as much as 
possible approached" to some previously check ed costs, which are subject of the seventh 
paragraph of article 267.  
 4.9.  For the purposes of article 267, the term "p erson" includes, where relevant, legal entities.  
 
4.10.  For the purposes of item 5 of the fifth para graph of article 267, one person will be considered 
as one supervising another if the former person in the legal or operative sense can apply restriction to 
the latter or direct it.   4.11.  For the purposes of the sub-item "a" item 1 of  the second paragraph of the of article 267, the 
term "the commission for purchase" means a paymen t paid by the buyer to the agent for service 
concerning the representation of his interests ab road for purchase of the goods, which are being 
assessed.   4.12.  At the distribution of the elements speci fied in the sub-item "b" of item 2 of the second 
paragraph of article 267 concerning the import goods, two factors: the cost of the element itself and 
the way in which this cost can be distributed in relation to the import goods, are applied. The 
distribution of these elements should be carried out  in a rational way according to the circumstances 
and according to the standard principles of book-keeping.    If the buyer buys an element from the seller, w ho has not been connected to the buyer, then 
the cost of this element is the price of purchase.  
  If the element has been produced by the buyer or  the person connected with the buyer, its cost 
will be expenses for its manufacture.   
 If the element was used earlier by the buyer irrespective of whether it was bought or 
developed by such buyer, the initial cost of purch ase or manufacture should be corrected towards 
reduction with the purpose of reflecting its use to determine the cost of this element.  
 G/VAL/N/1/UKR/1 
Page 38  
 
   If the cost of an element is determined, it is necessary to allocate this cost to the import goods. 
For this purpose there are various opportunities. For ex ample, this cost can be allocated to the first 
delivery if the buyer wishes to pay the customs duty for the whole value for once. Other example will 
be, that the buyer can demand that the value be allo cated to a certain amount of units produced before 
the moment of the first delivery. One more exampl e can be when the buyer can demand that the value 
be allocated to the whole expected manufacture if contracts are made for such manufacture or there 
exist precise obligations. The method of distribu tion to be used will de pend on the documentation 
given by the buyer.   Example .  The buyer gives the manufacturer a pattern for use in manufacture of the import 
goods and signs a contract with the manufacturer on purchase of 10 thousand units. On the moment of 
arrival of the first delivery of 1000 units the manuf acturer has already made 4000 units. The applicant 
can demand from the customs body to distribute the cost  of the pattern to 1000 units, 4000 units or 
10000 units.   
4.13.  Additions to the elements determined in  sub-item "d" item 2 of the second paragraph of 
article 267 should be based on objective data and such data that can be calcul ated. In order to reduce 
to a minimum the burden concerning the definition of value to be added both for the applicant and for 
the customs body, if only possible, the data directly available in the system of the commercial account of the buyer should be used.   
 For those elements put in by the buyer that we re bought or leased by th e buyer, the addition 
will be the cost of purchase or rent. Additions for th ose elements that are in the state ownership should 
not be made except for expenses for obtaining their copies.    The ease, with which it is possible to calculat e the cost to be added, will depend on structure 
of the specific company and practice of manage ment, as well as on its methods of conducting book-
keeping.    For example, the firm that imports various goods from several countries, keeps account of the 
activity of its design center outside the country of import in such way that it was possible to show 
precisely the expenses concerning the specific comm odity. In such cases, the direct correction 
(addition) can be made according to provisions of article 267.  
  In the other case, the firm can incur expenses  for maintaining a design center outside Ukraine 
as general overhead expenses with allocation to spec ific commodities. In this case, there can be a 
made a corresponding correction, according to pos itions of article 267, concerning the import goods 
through the distribution of expenses of the design center to all manufacture that receives benefits from 
the design center, and addition to the import of such allocated cost for each unit.  
Differences in the above-stated circumstances will ce rtainly demand taking into account of different 
factors when defining an appropriate method of distribution.    Thus, in cases when the manufacture of an element includes a number of countries and a 
certain period of time, this correction is carried out  for the cost actually added to the cost of this 
element outside Ukraine.   4.14.  License, royalty and other payments re ferred to in item 3 of the second paragraph of 
article 267, can, above all else, include payments concerning patents, trademarks and copyrights. 
However, expenses on the right of reproduction of the import goods in the country of import should 
not be added to the price actually paid or is s ubject to payment for the import goods when defining the 
customs value.    G/VAL/N/1/UKR/1 
 Page 39 
 
 
   The payments that have been carried out by th e buyer for the right of distribution or resale of 
the import goods, should not be added to the price actu ally paid or subject to payment for the import 
goods if such payments are not a condition of sale of the goods on export to Ukraine.   4.15.  According to the third paragraph of article  267, if there is no objective and calculable data on 
the expenses referred to in the second paragraph of article 267, the cost of operation cannot be 
determined according to positions of the method of definition of the customs value at the price of the 
contract concerning the goods imported. As an exampl e of it, there is a payment of a royalty on the 
basis of the price during the sale to the country - importer of a liter of a specific commodity that has 
been imported in kilos, and after import has been tran sformed into a solution. If the royalty is partially 
based on the import goods, and par tially on other factors having not hing in common with the import 
goods (for example if the import goods mix up with domestic components and cannot be separately 
determined any more or if the royalty cannot be distinguished from special financial arrangements 
between the buyer and the seller), it will be inappropr iate to try to make a dditions to the royalty. 
However, if the amount of this royalty is based  only on the import goods and is easily calculated, 
there can be a made an addition to the pri ce actually paid or subject to payment.  
 
5. An explanation to article 268 
 
5.1.  When applying a method of determination of the customs value of commodities by the price 
of the agreement concerning identical goods, the cu stoms body, if it can, uses the information located 
in database of the Unified automated information sy stem of the State Customs Service of Ukraine, 
including the software-information complex "the Information retrieval system of processing and 
analysis of the price information for defining th e customs value of commodities crossing the customs 
border of Ukraine", on sale of the identical  goods on the same commercial conditions and 
approximately in the same quantities that the goods under review. If such sale is not found, the 
information on sale of the identical goods can be used upon performance of one of three conditions:  
 
a)  Sale on the same commercial conditions, but in other quantities;  b)  Sale on other commercial conditions, bu t approximately in the same quantities;  
 
c)  Sale on other commercial conditions and in other quantities.  
 5.2.  After finding a sale with any of three conditions, the customs value of commodities is 
corrected depending on the circumstances:  
a)  Only on quantitative factors; 
 b)  Only on factors of commercial conditions;  c)  On quantitative and factors of commercial conditions.  
 
5.3.  Expression "and/ or" in the fifth paragraph of article 268 provides flexibility for the use of the 
information on sale and allows to make the necess ary corrective amendments according to any of 
three conditions mentioned above.   5.4.  As article 268 stipulates it, the customs value at the price of the contract concerning the 
identical goods means the customs value of commod ities that has been already accepted in accordance 
with article 267 and corrected according to require ments of the fifth paragraph of article 268 and 
items 5, 6, 7 of the second paragraph of article 267.   G/VAL/N/1/UKR/1 
Page 40  
 
  5.5.  Correction for different commercial conditions or different quantities irrespective of whether 
it conducts to increase or to deprecia tion of the value, is made only on the basis of available proof that 
precisely establishes the reason and the accuracy of corrections, for example, working price-lists 
containing the prices that relate to diffe rent conditions and different quantities.  
 
 For example, a consignment of goods under revi ew consists of 10 units, and there is only the 
information on the customs registration of a set of  500 units of identical goods is available. The 
customs cost of these goods has been determined acco rding to the 1st method, in view of the discount 
that the seller gave earlier for the quantity. The necessary correctiv e amendments can be introduced 
by the reference to the price-list of the manufacturer a nd use of such price that is applied to the sale of 
10 units. Thus, the requirement concerning the necessity  of sale only in the amount of 10 units is not 
raised, if through the sale of other quantities it is est ablished that the price-list is working. However 
for the lack of such objective source (price-list), the definition of the customs value according to 
positions of article 268 is inappropriate.  
 
6. An explanation to article 269 
 
6.1.  When applying the method of definition of the customs value of commodities through the 
price of the agreement on the similar goods, the cu stoms body uses the information contained in the 
database of the Unified automated information syst em of the State Customs Service of Ukraine, 
including the software-information complex "the Information retrieval system of processing and 
analysis of the price information for defining th e customs value of commodities crossing the customs 
border of Ukraine", on the sale of the simila r goods on the same commercial conditions and 
approximately in the same quantities as the goods estimated. If such sale is not revealed, the 
information on the sale of the similar goods can be used if one of three conditions is met: 
 
a)  Sale on the same commercial conditions, but in other quantities; 
 b)  Sale on other commercial conditions, but approximately in the same quantities;  c)  Sale on other commercial conditions and in other quantities.  
 
6.2.  After revealing the sale with one of the se three conditions, corrective amendments depending 
on the circumstances are made:  
a)  Only on quantitative factors;  
b)  Only on factors of commercial conditions; or 
 c)  both on factors of commercial conditions and quantities.  
 6.3.  Expression "and/ or" provides flexibility for th e use of the information on sale and allows to 
make the necessary corrective amendments according to any of three conditions described above.  
 
6.4.  As article 269 stipulates it, the customs value at the price of the contract concerning the similar goods means the customs value of commoditi es that has been alread y accepted in accordance 
with article 267 and corrected according to require ments of the fifth paragraph of article 269 and 
items 5, 6, 7 of the second paragraph of article 267.  
 
6.5.  Correction for different commercial conditions or different quantities irrespective of whether 
it conducts to increase or to deprecia tion of the value, is made only on the basis of available proof that 
precisely establishes the reason and the accuracy of corrections, for example, working price-lists 
containing the prices that relate to diffe rent conditions and different quantities.   G/VAL/N/1/UKR/1 
 Page 41 
 
 
   For example, a consignment of goods under revi ew consists of 10 units, and there is only the 
information on the customs registration of a set of  500 units of identical goods is available. The 
customs cost of these goods has been determined acco rding to the 1st method, in view of the discount 
that the seller gave earlier for the quantity. The necessary correctiv e amendments can be introduced 
by the reference to the price-list of the manufacturer a nd use of such price that is applied to the sale of 
10 units. Thus, the requirement concerning the necessity  of sale only in the amount of 10 units is not 
raised, if through the sale of other quantities it is est ablished that the price-list is working. However 
for the lack of such objective source (price-list), the definition of the customs value according to 
positions of article 269 is inappropriate.  
 
7. An explanation to article 271 
 
7.1.  The term "the price of a commodity unit, at which... the goods are sold by the greatest consignment" means the price at which the greatest qua ntity of units is sold to persons not connected 
with those from whom they buy such goods at the first commercial sale after import.  
 
Example 1 . T he goods are sold according to the price-list that provides for a reduction of price for 
a commodity unit in case of a purchase in larger quantities.   
Quantity of goods 
sold Unit price Quantity of sales Total amount sold at 
each price 
1-10 units 100 10 sales of 5 units 
5 sales of 3 units 65 
11-25 units 95 5 sales of 11 units 55 
More than 25 units 90 1 sale of 30 units 
1 sale of 50 units 80 
 
 The greatest quantity of units sold at a certain price, as can be seen from the table, is equaling 
80. Thus, the price for a unit in the greatest party consignment is equaling 90.   
Example 2 .  Two sales have taken place. At the first sale 500 units are sold at price of 95 
monetary units each. At the second sale 400 units are sold at price of 90 monetary units each. In this example the greatest amount of sold units is 500, thus, the price for a unit in the greatest consignment makes 95.   
Example 3 .  Different quantities are sold at different prices.  
 a)  Sales   
Quantity of goods sold Price for unit 
40 units 100 
30 units 90 
15 units 100 
50 units 95 
25 units 105 
35 units 90 
5 units 100 
 G/VAL/N/1/UKR/1 
Page 42  
 
  b)  In total  
 
Total quantity sold Price for unit 
65 90 
50 95 
60 100 
25 105 
 
 In this example, the greatest sold amount of  units makes 65, thus, the price for unit in the 
greatest cumulative amount makes 90.  
 
7.2.  Any sale in Ukraine, as determined above, to  the person carrying out deliveries directly or by 
proxy, free-of-charge or for a reduced price, fo r the use in connection with manufacture and sale on 
export of the import goods, any elements specified in  item 2 of the second paragraph of article 267, – 
is not taken into consideration when establishi ng the price unit for the purposes of article 271.  
 
7.3.  It is necessary to note, that "the profit a nd the general expenses" stipulated by article 271, 
should be taken into account as a whole. The figure for the purposes of deduction should be determined on the basis of the information given by  the importer or in his name, if only figures of the 
importer are compatible with those received at sal es in Ukraine of the import goods of the same class 
or kind. If the data of the importer are not compatib le with these figures, then the sum of the profit 
and the general expenses can be based on other co rresponding information, instead of the one given 
by the importer or in his name.   7.4.  The term "the general expenses" includes th e direct and indirect expenses connected to selling 
of the specified goods.  
 
7.5.  Local taxes – subject to payment by the r esult of sale of the goods for which the deduction is 
not made according to provisions of item 3 of  the second paragraph of article 271, are deduced 
according to provisions of item 1 of the second paragraph of article 271.   7.6.  When defining a commission or usual pr ofits and the general expenses according to 
provisions of the second part of article 271, a questi on on whether certain goods are of "the same class 
or kind" as other goods should be determined in each specific case with the reference to corresponding circumstances. The sales  in Ukraine of the narrowest group or a spectrum of the import 
goods of the same class or kind that includes the goods under review, for which there can be provided 
the necessary information, should be studied. For the purposes of article 271, "the goods of the same 
class or kind" include the goods imported from th at same country as the goods under review, as well 
as the goods imported from other countries.   7.7.  For the purposes of the third paragraph of artic le 271, the "earliest date" is a date, to which the 
sales of the import goods or identical or similar impo rted goods are carried out in sufficient quantities 
for establishing the price for a unit.  
 
7.8.  If the definition of the customs value is used  according to the requirements stated in the fourth 
paragraph of article 271, the value is deduced, wh ich was added by the further processing, which is 
grounded on the objective data that can be calculated and relate to the cost of such work. The accepted 
industrial formulas, recipes, recommendations, norm s and other branch practice should make a basis 
for calculations.  
 7.9.  It is considered that the definition of the customs value according to the requirements stated in 
the fourth paragraph of article 271, as a rule, is not applied, if the import goods lose their identity as a  G/VAL/N/1/UKR/1 
 Page 43 
 
 
  result of the further processing. Nevertheless, ther e are cases when (though the identity of the import 
goods is lost) the cost added by processing can be precisely determined without unreasonable 
complexities. On the other hand, there can also be cases when the import goods  keep their identity, 
but make so insignificant percentage of the goods sold in Ukraine that use of this method will be 
unjustified.  
 
 In view of the above mentioned, each such situ ation should be considered on the basis of each 
specific case.   
8. An explanation to article 272 
 
8.1.  As a general rule, the customs value is dete rmined by a method stipulated by article 272 based 
on the information available in Ukraine. Nevertheless , there may be a necessity for studying expenses 
for the manufacture of the goods under review a nd other information that should be received from 
outside Ukraine for the definition of the customs va lue by such method. Besides, in most cases, the 
manufacturer of the goods is beyond the scope of juri sdiction of authorities of Ukraine. The use of a 
method for the definition of the customs value acco rding to article 272 commonly will be limited to 
those cases when the buyer and the seller are connect ed with each other, and the manufacturer is 
ready to provide authorities of Ukraine with the n ecessary accounting of the cost price and to provide 
conditions for any further check if necessary.   
8.2.  The term "cost", according to item 1 of article 272, can be determined on the basis of the 
information on the manufacture of the estimated goods given by the manufacturer or in his(its) name. 
This information should be based on commercial calc ulations of the manufacturer provided that such 
calculations do not contradict the conventional principles of book-keeping that are applied in the country where these goods are developed.  
 
8.3.  The term "cost", according to item 1 of article  272, includes the cost of the elements referred 
to in sub-items "b" and "c" of item 1 of the sec ond paragraph of article 267. It also includes the 
properly allocated cost of any element specified in item 2 of the second paragraph of article 267 that 
was directly or by proxy put by the buyer for th e use in connection with manufacture of the imported 
goods. The cost of the elements produced in Ukrain e specified in the sub-ite m "d" of item 2 of the 
second paragraph of article 267 shoul d be included only when such elements are attributed to the 
account of the manufacturer. It is necessary to understa nd that any funds or cost of elements referred 
to in this sub-item, should not be considered twice when defining the cost by the method stipulated in 
article 272.   
8.4.  Terms "the general expenses " and "the size of the profit" referred to in items 2, 3 of the first 
paragraph of article 272, should be determined on the basis of the information given by the 
manufacturer or in its(her) name if the data of th e manufacturer are compatible with those that, as a 
rule, are reflected in sales of the goods of the same class or kind as the estimated goods produced by manufacturers in the country of export for export to Ukraine.   
 "The general expenses" and "size of the prof it" should be taken into account as a whole. It 
means, if in the certain specific case the size of the manufacturer’s profit is low, and the general 
expense of the manufacturer is high, the size of th e profit and the expenses of the manufacturer, when 
taken together, nevertheless can be compatible with those reflected in sales of the goods of the same 
class or kind. For example, the commodity makes to the market of Ukraine for the first time, and the 
manufacturer has agreed to zero or low profit w ith the purpose to compensate for the high general 
expenses connected with the beginning of sale.     If the manufacturer can prove, that it(he) receives low profit from sales of the import goods through definite commercial circumstances, the data  on the actual profit of the manufacturer should be G/VAL/N/1/UKR/1 
Page 44  
 
  taken into consideration provided that the manufac turer shows the proved commercial reason for their 
confirmation and that the price policy of the ma nufacturer reflects the usual price policy in the 
corresponding area of industry. For example, manufacturers have been compelled to reduce 
temporarily the price because of an unforeseen rece ssion of demand or when they sell the goods with 
the purpose to add to the assortment of goods manufact ured in Ukraine, and agree to a low profit for 
the safety of competitiveness.  
  If the manufacturer’s own data concerning the size of the profit and the general expenses are 
not compatible with those reflecte d, as a rule, in sales of the goods of the same class or kind as the 
estimated goods that are produced by manufacturers in the country of export for export to Ukraine, the 
size of the profit and the general expenses can be  based on the corresponding information different 
from the one given by the manufacturer of the goods or in his(its) name.   8.5.  If information other than the one given by the manufacturer or in his(its) name is used for the purposes of definition of the customs value, customs bodies should inform the importer, if the latter 
requires it, about a source of such information,  used data and calculations based on such data 
according to provisions of article 263, with observa nce of confidentiality of the information.  
 8.6.  The term "the general expenses", which is th e subject of in item 2 of the first paragraph of 
clause 272, covers direct and indirect expenses fo r the manufacture and sale of goods for export that 
are not included according to item 1 of the first paragraph of article 272.  
 
8.7.  The belonging of certain goods to "the same class or kind" as other goods, should be 
determined in each specific case in view of corre sponding circumstances. When defining the usual 
profits and the general expenses ac cording to positions of article 272, sales for export to Ukraine of 
the narrowest possible group or assortment of goo ds that includes the goods under review and for 
which there can be a given the necessary inform ation should be studied. For the purposes of 
article 272 "the goods of the same class or kind" should be from the same country as the goods under 
review.   
9. An explanation to article 273 
 9.1.  The customs value determined by a reser ve method according to positions of article 273 
should be grounded mostly on the customs value determined earlier.   9.2.  For the use of positions of article 273, th e methods stated in articles 267-272 should be used 
for defining the customs value; at this, a valid fl exibility in application of such methods will answer 
the purposes and provisions of article 273.  
 9.3.  Some examples of a valid flexibility:   
a)  The identical goods: the requirement that  the identical goods should be exported at 
the same time or "as much as possible approached to the time of import" 
(approximately at that time), as the goods unde r review, can be interpreted flexibly; a 
basis for definition of the customs value can be the cost of the identical import goods produced in the country different from the country of export of the estimated goods; 
the customs value of the identical impor t goods determined already according to 
positions of articles 271 and 272 can be used; 
 
b)  The similar goods: the requirement on th at the similar goods should be exported at 
the same time or "as much as possible approached to time of import" (approximately at that time), as the goods estimated, can be interpreted flexibly; the basis for 
definition of the customs value can be the co st of the similar import goods produced  G/VAL/N/1/UKR/1 
 Page 45 
 
 
  in the country different from country of export of the estimated goods; the customs 
value of the similar import goods alread y determined according to provisions of 
articles 271 and 272 can be used; 
 
c)  The method on the basis of the cost deduc tion: the requirement that the goods will be 
on sale "in an unchanged condition" containe d in part 2 of article 271, can be 
interpreted flexibly; the requirement on "90 days" can be applied flexibly too.  
 
10. An explanation concerning the definition of the customs value of separate kinds of goods 
 10.1.  An official of a customs body carrying out the control over the accuracy of the definition of 
the customs value takes into account features of defi nition of the customs value of data carriers that 
contain software for data processing equipment.    When defining the customs value of imported da ta carriers that contain software for data 
processing equipment, only the cost of a data carrier  is taken into account under condition of marking 
it out from the price that has been actually paid fo r or is subject to payment for the estimated goods, 
the cost of the software and/ or th e cost of the carrier. Information on the cost of the software and/ or 
the cost of the carrier should be b ased on documentary confirmed data.  
 
Notes:  
 
1.  The term "data carrier" does not concern in tegrated microcircuits, semiconductors and other 
similar devices or products, in which such integr ated microcircuits or devices are incorporated;  
 2.  The term "software" does not concer n sound, movie- and video-recordings.  
 
(recommendations are supplemented with chapter 10 according to the Order of the State Customs Service of Ukraine #734 as of 05.09.2007) 
 10.2.  An official of a customs body carrying out the control over the accuracy of the definition of 
the customs value takes into account features of th e definition of the customs value of oil and oil 
products.    When defining the customs value of imported oil and oil products, the customs value is determined as an average value of average quotati ons published by the Platts world price agency for 
10 days previous to the date of filing in of the customs cargo declaration for the customs registration. 
Thus it is necessary to carry out corrections de pending on the region, from which the goods are 
exported, and conditions of delivery.    For example, a delivery of Premium gasoline 50ppm (gasoline AI-95) manufactured by Mozyrskij oil processing plant from Belarus, the da te of filing the customs cargo declaration is 
April 1, 2008:  
  The average quotation under Platts for position Prem Unl C ІF NEW for 10 quoted days 
before the moment of filing the customs cargo declaration for the customs registration (from 16.03.2008 until 31.03.2008) is 903,2 U.S. dollars; 50 U.S. dollars is the tariff of the Ventspills-
Mozyr delivery; 16 U.S. dollars is the tariff of delivery from Mozyr to the border of Ukraine.  
 903,2-50+16=869,2 U.S. dollars.    G/VAL/N/1/UKR/1 
Page 46  
 
  (chapter 10 is supplemented with item 10.2 according to the Order 
of the State Customs Service of Ukraine #320 as of 04.04.2008) 
 10.3.  The official of a customs body, who carries out control over the accuracy of definition of the 
customs value, considering data on the classification of car bodies in accordance with UKTZED, 
takes into account the completeness of such bodies,  as well as the value of the percentage index of 
body cost depending on the cost of vehicles.    In particular, passenger car bodies can be incomp lete, or complete partially or in full.  
 
 The incomplete car body is properly a metal case of a car body assembled, coopered or not, 
with prime coating or not (a black body), pain ted or not, with the doors and bonnet attached or 
without them, without elements and devices of internal and external equipment.  
  The partially complete car body  is a metal case assembled,  painted, with the doors and 
bonnet attached, with the following elements present and devices of internal and external equipment: 
instrument panels, luggage shelves, windscreen, door window glass and back glass, noise isolation, 
internal upholstery and electric works. Thus, some of  the listed elements can be absent, for example, 
the glass.    The complete car body  is properly a body of the car assembled, where the following 
elements are installed: the instrument panels, l uggage shelves, seats and cushions, windscreen, door 
window glass and back glass, sun visors, locks a nd handles, interior door lock buttons, window 
winder handles, a windscreen wiper, noise isolation, internal upholstery and el ectric works, elements 
of illumination of the body (except for headlights and rear side marker lights) and body elements 
(mirrors, hooks, hooks for fastening cargo in boot co mpartment, mats). Thus, some of the listed 
elements can be absent, for example, glass,  mirrors, handles, seats without cushions.  
  The value of percentage indexes of body cost  depending on the cost of vehicles make:  
 
Incomplete Body Partially Co mplete Body Complete Body 
Not less than 40 % Not less th an 60 % Not less than 80 % 
 
 Sources of the price information for used ve hicles (for the purposes of definition of the 
customs value of car bodies) are reference books that  display the prices for vehicles in the leading 
exporting countries, namely;  
 
-  For vehicles of the American market - the directory of the National Automobile Dealers 
Association - "N.A.D.A.", USA;  
 -  For vehicles of the Euro pean market - "SchwackeL іste", "Superschwacke" directories of the 
EUROTAX publishing house, Switzerland;  
 -  For vehicles manufactured in countries - me mbers of the CIS - the "Prices for vehicles, 
tractors, automobile and tractor engines, motorcycles, cranes" directory of the NAMI 
publishing house, Russia.  
 
(chapter 10 is supplemented with item 10.3 according to the Order of the State Customs Service of Ukraine No 580 as of 15.05.2008) 
  The Head of the Customs Value Department     I.G. Ljadenko  G/VAL/N/1/UKR/1 
 Page 47 
 
 
  Published in “Uryadoviy Courie r”, 2008, 04, 04.17. 2008 #72 
 
CABINET of MINISTERS of UKRAINE 
 
DECISION  №339 
 
as of April 9, 2008 
 
Kyiv 
 
 On approval of the Order of exercising control over the accuracy of determination of the 
customs value of commodities.   In accordance with articles 41 and 265 of the Customs Code of Ukraine, the Cabinet of 
Ministers of Ukraine decrees:   
 
1.  To approve the Order of exercising control over the accuracy of determination of the customs value of commodities, as added.   2.  This decision becomes valid in 30 days from the day of publication.    
Prime-Minister of Ukraine   Y. TIMOSHENKO  
 
 
Ind. 27  
   
 
  
ORDER  
 
of exercising control over the accuracy of determination of  
the customs value of commodities 
 
1.  This Order sets forth the procedure for the customs service’s realization of control over the 
accuracy of determination of the customs value of commodities during conducting and upon 
termination of operations of their customs cont rol, customs registration and admission through the 
customs border of Ukraine, as well as the assessment of obligatory payments.   
2.  Control over the accuracy of determination of the customs value of commodities when 
conducting operations on their customs control and cu stoms registration is carried out by a customs 
body in accordance with article 41 of the Customs Code of Ukraine by: 
1)  conducting:   
verifications of documents submitted for c onfirmation of the declared customs value 
of commodities and information needed for realiza tion of the customs control, pursuant to the APPROVED 
by the Decision №339 of the Cabinet of 
Ministers of Ukraine  of April 9, 2008  G/VAL/N/1/UKR/1 
Page 48  
 
  Order on declaration of the customs value of commodities crossing the customs border of 
Ukraine, and submission of information for its confirmation, ratified by the Decision #1766 of 
the Cabinet of Ministers of Ukraine as of December 20, 2006 (Official Courier of Ukraine 
#51, 2006, item 3417);   
verbal questioning of public servants of  enterprises and citizens, as well as 
consultations with the applicant for the purpo se of exchange of information concerning a 
certain external economic operation and influencing the cost of commodities;   
customs review of commodities for determ ination of their characteristics that 
influence the level of their customs value; 
2)  the comparison of the level of the decl ared customs value of commodities from:   
the level of the customs value of identical  or similar (analogical) commodities, whose 
custom registration is already carried out;   
the information present at the customs body on the level of prices on such 
commodities or cost of direct charges for their production, including raw material, 
materials and/or component wares that the commodities are made of; 
3)  application of other control forms forese en by the Customs Code of Ukraine and laws 
on the customs matters.  
The customs officials’ sequence of actions during the realization of control foreseen 
by this point is determined by Derz hmitsluzhba [State Customs Service]. 
3.  Control over the accuracy of determination of the customs value of commodities upon 
termination of operations of their customs cont rol, customs registration and admission through the 
customs border of Ukraine is carried out by a custom s body in accordance with th e point 5 of part 1 of 
article 41, articles 60 and 69 of the Customs Code of Ukraine in case:   
1)  appearance of a grounded doubt in relation to the authenticity of information 
contained in documents submitted to a customs body for realization of customs control (on 
the basis of a writing order of the head of such body or person replacing him); 
2)  endorsement of a decision by a custom s body on the issue of commodities into free 
turnover pursuant to article 264 of the Customs Code of Ukraine on the basis of the proper 
appeal of the applicant in case th ere is a need for clarification of the declared customs value 
of the commodities;   
3)  receipt:    from foreign customs bodies of information on non-confirmation of authenticity of 
documents submitted to a customs body of Ukraine in relation to commodities, whose 
customs registration is completed, and falseness  of information contained within, as well as 
queries on providing information on certain extern al economic operations that were carried 
out with participation of subjects of forei gn economic activity - residents of Ukraine; 
 from law enforcement authorities, bodies of the State Tax Service, other supervisory 
organs and financial institutions  of information pertaining to an external economic operation 
or circumstances of sale of the imported commodities;   
4)  confirmation of the presence of a risk as a result of analysis of electronic copies of 
freight customs declarations with application of a "customs value of commodities" group of  G/VAL/N/1/UKR/1 
 Page 49 
 
 
  risk criteria. At that, the probability of a violation of requirements of the legislation on 
customs matters is considered a risk, and a sp ecific sign with certain parameters enabling to 
carry out the choice of control objects is considered a risk criterion;   
5)  exposure of: 
facts of customs registration of commodities,  the level of customs value of which is 
lower than the value level of direct e xpenses incurred in connection with their 
production, including raw materials and/ or spare parts included into such 
commodities;   
substantial disagreements on the level of  cost indexes obtained as a result of 
comparison of the customs statistics informa tion of the foreign trade of Ukraine with 
the customs statistics data of the trade partner states;   
circumstances that had an influence on th e customs value of commodities and were 
not known or documentarily confirmed at the moment of their customs control and 
customs registration; 
6)  the presence of other reasons foreseen by the Customs Code of Ukraine and laws on 
the customs matters.   
4.  Control over accuracy of the determina tion of the customs value of commodities upon 
termination of operations on their customs contro l, customs registration and admission through the 
customs border of Ukraine is carried out by a customs body by:   
1)  conducting:   
verification of information stated in the decl aration of customs value of commodities;   
office verification;   
verification pursuant to Order of conducting verifications of the system of accounting 
and stock-taking of commodities and transport vehicles that move through the customs border of Ukraine, performed by cu stoms bodies at enterprises; the Order is 
ratified by the decision #1730 of the Cabinet of Ministers of Ukraine as of December 
23, 2004 (Official Courier of Ukraine #51, 2004, item 3363); 
2)  sending inquiries to:  
foreign customs bodies with the aim of est ablishing the authenticity of documents 
submitted during the customs registration of commodities with the customs bodies of 
Ukraine;  
state bodies, institutions and organizations for establishing the authenticity of 
documents submitted during the customs registration of commodities, and the 
authenticity of data contained within, incl uding with the aim to verify compliance 
with the requirements of Article 267 of the Customs Code of Ukraine;  
3)  use of other actions stipulated by th e Customs Code of Ukraine and other laws on 
customs matters.  
 The sequence of customs officials’ actions  when carrying out control stipulated by 
this item is set by the State Customs Service.  G/VAL/N/1/UKR/1 
Page 50  
 
  5.  Customs bodies co-operate with law enforcem ent authorities, bodies of the State Tax Service 
and other supervisory bodies during the realization of control over th e accuracy of determination of 
the customs value of commodities after the comp letion of operations on their customs control, 
customs registration and admission through the customs border of Ukraine.   
6.  During the realization of control over the accu racy of determination of the customs value of 
commodities upon termination of operations on thei r customs control, customs registration and 
admission through the customs border of Ukraine, a customs body can address the applicant with a 
substantiated inquiry in relation to providing additional information in writing for confirmation of the 
declared customs value of such commodities. The inquiry contains a list of questions, to which the 
applicant is supposed to provide a valid answer. 
A customs body has a right to require a declarati on of customs value from an applicant, if it 
was not given during the customs registration.   
7.  In the case when, as a result of the realization of control over the accuracy of determination of 
the customs value of commodities upon termination of  operations on their customs control, customs 
registration and admission through the customs bor der of Ukraine, circumstances were uncovered, 
which influenced the level of the declared cust oms value of such commodities, the customs body 
makes a decision on determination of their custom s value based on a form set by the State Customs 
Service.   
The applicant has a right to appeal the a bovementioned decision to the customs body of 
higher level and/ or in court. 
8.  A decision on determination of the custom s value of commodities is sent to the applicant 
within a ten days' term from the moment of accep tance by mail with a notice on handing it [the 
decision] or given to the applicant under conditions of signing a receipt.   
After the receipt of the decision, the applican t can appeal to the customs body within a 
10-days period with the purpose of correcting the amount of the tax liability.   
9.  In the case of understating the tax liability and fa ilure to pay it within 10 days from the date of 
receipt of the decision of the customs body on dete rmination of the customs value of the commodity, 
the abovementioned body independently takes actions  in order to assess amounts of taxes and fees 
(obligatory payments) in accordan ce with the procedure set by the Law of Ukraine “On the order of 
paying taxpayers’ liabilities to budge ts and state ear-marked funds”. 
Refunding taxes and fees (obligatory payments) transferred to a budget in excess and/ or by 
mistake, the control over which is laid on custom s bodies, is carried out in accordance with the order 
set by the legislation. 
__________