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of March 9, 2022 No. 236

Some questions of customs clearance of the separate goods imported on customs area of Ukraine during action of warlike situation

(as amended of the Resolution of the Cabinet of Ministers of Ukraine of 10.09.2022 No. 1006)

The Cabinet of Ministers of Ukraine decides:

1. For action of martial law imposed by the Presidential decree of Ukraine of February 24, 2022 No. 64 "About introduction of warlike situation in Ukraine" during import to customs area of Ukraine of goods, declaring and customs clearance according to customs regime of import it can be performed by submission of the preliminary customs declaration which contains all necessary information for release of goods, without presentation of such goods to customs authority according to part five Article 259 of the Customs code of Ukraine, or in the place of crossing of customs border of Ukraine by submission of the customs declaration completed regularly or in any customs authority in the procedure established by the legislation.

2. The customs clearance of the goods specified in Item 1 of this resolution is performed without application of measures of non-tariff regulation of foreign economic activity (except the state export control).

3. The State Customs Service or the body determined by it can perform payment deferral of customs payments when importing to customs area of Ukraine of goods according to the list according to appendix to this resolution based on the written application of the taxpayer submitted along with the customs declaration.

4. Modification of the drawn-up customs declaration, connected with customs payment, is performed by execution of the sheet of adjustment in accordance with the established procedure in the terms determined by the law.

5. Instantly to provide to the State Customs Service completion of the corresponding software, including automated control system for risks, for the purpose of realization of provisions of this resolution.

6. Declare invalid the resolution of the Cabinet of Ministers of Ukraine of March 1, 2022 No. 180 "About temporary payment deferral of customs payments when importing to customs area of Ukraine of food and other essential goods".

7. This resolution becomes effective from the date of its publication.

Prime Minister of Ukraine

D. Shmygal


to the Resolution of the Cabinet of Ministers of Ukraine of March 9, 2022 No. 236

The inventory when which importing to customs area of Ukraine the payment deferral of customs payments is granted

1. The medicines permitted for production and application in Ukraine and entered in the State register of medicines.

2. Medical products which are entered in the State register of medical equipment and products of medical appointment or conform to requirements of the corresponding technical regulations that is confirmed by the document on compliance, and are resolved for provision in the market and/or commissioning and application in Ukraine.

3. Food:

Commodity code according to UKTVED

Name of goods

02 (except 0210)

Meat and edible offal




Milk and dairy products; eggs of bird; natural honey; foodstuff of animal origin, in other place not named







11 (except 1109)

Products of the flour-grinding and groat industry; malt; starches


Fats and oils


Sunflower oil




Ready foodstuff from meat, fish or Crustacea, mollusks or other water invertebrates


Sugar and confectionery from sugar


Cocoa and products from it


Ready-made products from grain of cereals, flour, starch or milk; flour confectionery


Products of conversion of vegetables, fruits or other parts of plants

4. The goods determined by the list of military goods the international transfers of which are subject to the state control, according to appendix to the Procedure of the state control of the international transfers of military goods approved by the resolution of the Cabinet of Ministers of Ukraine of November 20, 2003 No. 1807 (The Official Bulletin of Ukraine, 2003, No. 48, the Art. 2506), and goods of defense appointment according to the Law of Ukraine "About defense purchases" which final receiver in accordance with the terms of the agreement determines the Ministry of Defence.

5. Goods of critical import which list is approved by the resolution of the Cabinet of Ministers of Ukraine of February 24, 2022 No. 153 "About the inventory of critical import".

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

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