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RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of June 18, 2025 No. 703

Some questions of the preferential taxation, declaring and customs clearance of separate goods

The Cabinet of Ministers of Ukraine decides:

1. Bring in resolutions of the Cabinet of Ministers of Ukraine concerning declaring and customs clearance of separate goods the enclosed changes.

2. Recognize invalid the order of the Cabinet of Ministers of Ukraine according to the list which is attached.

3. Cancel as the unrealized resolution of the Cabinet of Ministers of Ukraine of March 20, 2022 No. 330 "Some questions of implementation of customs control and customs clearance of goods, in particular vehicles, in the conditions of warlike situation" (The Official Bulletin of Ukraine, 2022, No. 26, the Art. 1417).

4. This resolution becomes effective from the date of its publication, except the subitem 4 Items of 5 changes approved by this resolution which becomes effective since January 1, 2026.

Approved by the Resolution of the Cabinet of Ministers of Ukraine of June 18, 2025 No. 703

Changes which are made to Resolutions of the Cabinet of Ministers of Ukraine concerning declaring and customs clearance of separate goods

1. In the resolution of the Cabinet of Ministers of Ukraine of May 21, 2012 No. 450 "The questions connected using customs declarations" (The Official Bulletin of Ukraine, 2012, No. 40, Art. 1545; 2019, No. 97, Art. 3210):

Item 37 of the Regulations on customs declarations approved by the specified resolution after the paragraph of third to add 1) with the new paragraph of the following content:

"representation in the cases determined by the Customs code of Ukraine when provision of providing customs payment according to the Section X of the Customs code of Ukraine is necessary and when placing goods in the corresponding customs regime such providing was not provided, for the purpose of provision of providing customs payment by the customs applicant of the additional customs declaration and registration by its customs authority;".

With respect thereto the fourth - the thirteenth to consider paragraphs respectively paragraphs the fifth - the fourteenth;

2) in Item 12 of form of the customs declaration M-16, approved by the specified resolution of the word "Name of Marshaling Yard" shall be replaced with words "The name of the operator of post communication / the express - carrier".

2. According to the procedure of provision of payment by installments of the tax discharge on value added when importing to customs area of Ukraine of the equipment and the equipment according to the list determined by Items 58 and 59 of subsection 2 of the Section XX "Transitional provisions" of the Tax code of Ukraine, No. 775 approved by the resolution of the Cabinet of Ministers of Ukraine of October 4, 2017 (The Official Bulletin of Ukraine, 2017, No. 84, the Art. 2567):

to add Item 5 after the word of "customs" with words "in which zone of activities there are production capacities,";

state Item 15 in the following edition:

"15. The customs clearance of the equipment and equipment is performed according to one customs declaration submitted to customs which makes the decision on provision of payment by installments of the value added tax, according to Chapter 40 of the Customs code of Ukraine. The remaining balance of the amount of obligations on customs payment is subject to providing according to the Section X of the Customs code of Ukraine.

If the tax amount determined for date of the room of the equipment and equipment in customs regime of import exceeds the spread tax amount determined in the decision on provision of payment by installments of the value added tax, the difference is paid in a different way calculation, other than tax discharge payment by installments.".

3. In the resolution of the Cabinet of Ministers of Ukraine 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 Official Bulletin of Ukraine, 2022, No. 25, the Art. 1318) such changes:

1) in Item 1 of the word and figures "by submission of the preliminary customs declaration containing all necessary information for release of goods without presentation of such goods to customs authority according to part five of Article 259 of the Customs code of Ukraine, or" to exclude;

Item 2 to exclude 2).

4. In the resolution of the Cabinet of Ministers of Ukraine of September 27, 2022 No. 1091 "About approval of the list of separate goods which import to customs area of Ukraine and/or movement on the territory of Ukraine is performed without provision by en route to customs authorities of providing customs payment" (The Official Bulletin of Ukraine, 2022, No. 80, by Art. 4857; 2024, No. 76, Art. 4485):

Shall be replaced with words 1) in the name and Item 1 of the resolution of the word "import to customs area of Ukraine and/or movement on which territory of Ukraine is performed by en route without provision to customs authorities of providing customs payment" "concerning which providing customs payment is not provided";

2) in the list of separate goods which import to customs area of Ukraine and/or movement on the territory of Ukraine is performed by en route without provision to customs authorities of providing customs payment, approved by the specified resolution:

in the name of the list of the word "import to customs area of Ukraine and/or movement on which territory of Ukraine is performed by en route without provision to customs authorities of providing customs payment" shall be replaced with words "concerning which providing customs payment is not provided";

in Item 11 "Item 9-36" shall be replaced with words the word and figures also in figures "Items 9-24 and 9-36";

add the list with Item 13 of the following content:

"13. Gas natural which is classified by code 2711 21 00 00 according to UKTVED*.";

add the list with footnote "*" the following content:

"__________

* Except the cases provided by the resolution of the Cabinet of Ministers of Ukraine of October 8, 2022 No. 1126 "Some questions of provision to customs authorities of providing customs payment concerning the goods moved with pipeline transport" (The Official Bulletin of Ukraine, 2022, No. 82, the Art. 5016).".

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