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
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
Appendix
to the Resolution of the Cabinet of Ministers of Ukraine of March 9, 2022 No. 236
1. No. 166 is excluded according to the Resolution of the Cabinet of Ministers of Ukraine of 24.02.2023
2. No. 166 is excluded according to the Resolution of the Cabinet of Ministers of Ukraine of 24.02.2023
3. No. 166 is excluded according to the Resolution of the Cabinet of Ministers of Ukraine of 24.02.2023
4. No. 166 is excluded according to the Resolution of the Cabinet of Ministers of Ukraine of 24.02.2023
5. No. 166 is excluded according to the Resolution of the Cabinet of Ministers of Ukraine of 24.02.2023
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