RESTRICTEDWORLD TRADE
ORGANIZATIONWT/ACC/UKR/100
17 December 2001
(01-6370)
Working Party on the
Accession of UkraineOriginal:  English
ACCESSION OF UKRAINE
Procedure for Application of the Unified Border Fee and of Customs Fees
The Governmental Commission on Ukraine's Accession to the WTO has submitted the
following information with the request that it be  circulated to members of the Working Party.
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Legislative-Normative Definition Of The Unified Border Fee
The unified border fee is established by the Law of Ukraine "On the Introduction of the
Unified Fee Collected at Entry Points on the Ukrainian State Border" No.1212-XIV of
4 November 1999.
The Law of Ukraine "On Amendments to the Law of Ukraine "On the Introduction of the
Unified Fee Collected at Entry Points on the Ukrainian State Border" No.2659-III (further referred to
as Law of Ukraine) establishes the unified rate of the fee covering:
− payment for the customs control fee for goods in transit through the customs territory of
Ukraine. For all goods crossing the border , payment for inspections of the following
types: sanitary, veterinary, phytosanitary, radiological, ecological, involving both cargo
and vehicles; and
− payment for each kilometer of vehicl es' transit down motorways of Ukraine.
Additional payments for each kilometer of tr ansit down motorways of Ukraine of vehicles
with an excessive axle load and/or dimensions (when required).
The procedure for collecting the unified fee shall be defined in the draft Resolution of the
Cabinet of Ministers of Ukraine "On the Procedure for Collecting the Unified Fee at the Customs
Border Checkpoints of Ukraine".
Rates of the Unified Border Fee
The unified fee is collected on a single-time basis depending on type, capacity or the general
weight of vehicles subject to a single payment document, and does not depend on the type of cargo.
The unified fee is collected at the point of crossing the customs border of Ukraine, and is calculated at
rates determined by article 5 of the Law:WT/ACC/UKR/100
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Type of Motor Vehicle Seat Capacity or Total Weight of Motor Vehicle with Cargo Unified Rate Fee per motor
vehicle, in Euro
For
conducting
the controlFor fare
down
highways
per every
kilometer
of passage
from 10 to 30 seats inclusive 2 0.02 1. Buses
Over 30 seats 5 0.02
Up to 20 tons inclusive 5 0.02 2. Trucks with / or without trailers and
prime movers with / or without semi-
trailersOver 20 up to 40 tons inclusive 10 0.02
Over 40 up to 44 tons inclusive 10 0.1
Over 44 up to 52 tons inclusive 10 0.2
Over 52 up to 60 tons inclusive 10 0.273. Heavy weight trucks
Over 60 tons (for every next 10 tons) 10 0.78
Up to 5 per cent inclusive - 0.05
Over 5 per cent to 10 per cent inclusive - 0.1
Over 10 per cent to 20 per cent inclusive - 0.274. Heavy weight motor vehicles with
excessive axle loads
Over 20 per cent for every next 5 per cent - 0.15
5. Heavy weight motor vehicles
exceeding prescribed breadth, height,length dimensionsFor each parameter - 0.03
6. Railway cargo car, container 2-
Legislative-Normative Definition And Structure Of The Customs Fees
Goods being imported into Ukraine are subject to customs processing fees as well as to the
unified border fee.
Articles 47, 76, 77, 85, 86, 87 of the Customs Code of Ukraine foresee, and the Cabinet of
Ministers Resolution of Ukraine No.65 of 27 January 1997 "On Customs Duty Rates" establishes the
customs fees. According to this resolution the customs fee is charged for:
− customs clearance of goods and other objects;
− customs clearance of the temporarily imported (exported) property under the commitment
of its return exportation (importation);
− customs clearance of goods in case of delivery to the customs license warehouse;
− keeping goods and other objects under the customs control for each day of keeping;
− customs clearance of goods and other objects in the customs control areas and in the
premises of enterprises storing such goods and other objects in non-business hours set for
customs (for each hour of work of one customs officer);
− decline of previously ordered services on customs clearance without a preliminary
notification in writing;
− customs clearance of vehicles intended for individual use, insofar as the said vehicle is
used for transportation of goods and other objects within the amounts subject to duty
collection;
− issue of certificates authorizing registration (re-registration) of vehicles imported by
citizens into Ukraine (including same imported on a temporary basis), as well as
numbered units subject to registration with the State Traffic Control and Motor Vehicles
Inspection;
− storage of goods and other articles at customs warehouses (save for goods and other
articles referred to in Article 86 of the Customs Code of Ukraine), for 1 kilogram per each
day of storage;
− storage of goods and other articles subject to a compulsory transfer to a customs office for
storage and referred to in Article 86 of the Customs Code of Ukraine per each day of
storage;WT/ACC/UKR/100
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− issue to an enterprise of a certificate recognizing it as a declarant (effective for the period
of one year);
− extension of the period of effect (re-registration) of a certificate recognizing an enterprise
in question (on an annual basis) as a declarant;
− issue of a certificate confirming the delivery of goods under regime of export control of
Ukraine; and
− registration of goods containing intellectual property objects, for the extension of the
registration period and for amendment of the register of goods containing intellectual
property objects.
The Specifics Of Transiting Excisable Goods Through The Customs Territory Of Ukraine
With the aim of protecting economic interests of the State, measures of guaranteed transit are
applied during the transit of excisable goods (goods subject to excise, as established by the
legislation) through the customs territory of Ukraine.
According to the effective legislation, one of  the following conditions should be observed in
case of transit of excisable goods through the territory of Ukraine:
− the financial guarantees for delivery of goods to the customs of destination in the amount
of all taxes and fees (customs fee, duty, excise, VAT), which could be charged during the
import of such goods, should be provided by the owner of the goods or by an authorizedperson;
− vehicles transporting excisable goods should be guarded and accompanied by the customs
guard forces, involving if necessary, the sub-divisions of the Ministry of Interior of
Ukraine; and
− in line with the IRT (International Road Transportation) Convention of 1975, alcoholic
beverages and tobacco products, which are transited as excisable goods with the use of
ordinary (not specialized) IRT books, are not accepted for customs clearance by the
customs authorities of Ukraine.
Non-Discrimination In Charging Resi dent And Non-Resident Transporters
When a car crosses the customs border of Ukraine, the unified fee is not charged. Along with
this, according to the legislation, cargo transported by a car, is subject to the control at the check
points. During the further clearance of cargo at the destination points, the cargo is taxed in line with
the taxation legislation.
The Law of Ukraine "On the Tax Imposed on Owners of Motor Vehicles and Other Self-
propelled Machines and Mechanisms" No. 986-XIV of 17 July 1999, starting from 1 January 2000,
imposes on resident carriers involving vehicles and other self-propelled mechanisms a tax designed to
maintain the road complex of Ukraine.
According to Article 8 of the Law on the Unified Border Fee, resident carriers who paid the
tax on owners of vehicles as required by the Law "On the Tax Imposed on Owners of Motor Vehicles
and Other Self-propelled Machines and Mechanisms", are exempted from the basic payment for
passage on Ukrainian roads. However, if the general weight, axle loads or (and) overall dimensions
are exceeded, the relevant payment is charged. Resident carriers pay the fee for conducting the control
in the five areas.WT/ACC/UKR/100
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Bilateral Cooperation In The Area Of International Automobile Transportation
Interrelations between Ukraine and other countries in the area of international road
transportation are regulated by the intergovernmental agreements on international automobile
communication, which are ratified by the Supreme Rada of Ukraine. The mentioned agreementsestablish a procedure for passing by the vehicles through the territories of the agreeing sides, and
provide them with the mutual exemption, on a par ity basis, from fees for passage through the
automobile roads of the partner country according to the agreement.
The Structure Of Expenditures, Which Constitute A Unified Fee
According to paragraph 5 of article 2 of the Law, the unified fee does not exceed the cost of
expenditures related to the customs (in case of transit), sanitary, veterinary, phytosanitary,
radiological and ecological control of cargoes and vehicles, and expenditures related to the restoration
of roads.
The rate of unified fee is calculated on the basis of statistical information of the State
Customs Service of Ukraine on the flow of vehicles and information of the sectoral ministries on the
sum of unified fees, which are calculated for customs (in case of transit), sanitary, veterinary,
phytosanitary, radiological and ecological control.
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