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ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of July 31, 2025 No. 379

About approval of the Procedure for opening and closing of delivery locations, Requirements to arrangement of delivery locations and procedure for determination of goods which can be delivered to other place approved with customs authority of appointment

According to part one of Article 200 of Chapter 28 of the Section VI of the Customs code of Ukraine, the Law of Ukraine of August 22, 2024 to No. 3926-IX "About modification of the Customs code of Ukraine concerning implementation of some provisions of the Customs code of the European Union", the subitem 5 of item 4 of the Regulations on the Ministry of Finance of Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of August 20, 2014 No. 375, I ORDER:

1. Approve enclosed:

Procedure for opening and closing of delivery locations;

Requirements to arrangement of delivery locations;

Procedure for determination of goods which can be delivered to other place, approved with customs authority of appointment.

2. Determine that:

temporarily, from the date of entry into force of this order, till April 19, 2026 the delivery locations determined by customs authorities according to the order of the Ministry of Finance of Ukraine of the May 30, 2012 No. 646 "About delivery locations of goods vehicles" registered in the Ministry of Justice of Ukraine on June 25, 2012 at No. 1052/21364 continue to function;

delivery locations which at the time of completion of the term specified in the paragraph the second this Item were open without publication of the order of customs authority or do not conform to the Requirements to arrangement of delivery locations approved by this order or concerning which the company does not provide representation to customs authority of the documents provided by the Procedure for opening and closing of delivery locations approved by this order are closed in accordance with the established procedure;

goods which movement began before completion of the term specified in the paragraph the second this Item are delivered in the delivery location determined in case of their sending.

3. Declare invalid the order of the Ministry of Finance of Ukraine of May 30, 2012 No. 646 "About delivery locations of goods vehicles", registered in the Ministry of Justice of Ukraine on June 25, 2012 at No. 1052/21364.

4. To provide to the State Customs Service of Ukraine technical capability of implementation of requirements of this order.

5. In accordance with the established procedure to provide to department of customs policy of the Ministry of Finance of Ukraine:

submission of this order on state registration in the Ministry of Justice of Ukraine;

promulgation of this order.

6. This order becomes effective from the date of its official publication.

7. To impose control over the implementation of this order on the Deputy Minister of Finance of Ukraine concerning the European integration Draganchuk Yu. A. and Chairman of the State Customs Service of Ukraine.

Approved by the Order of the Ministry of Finance of Ukraine of July 31, 2025, No. 379

Procedure for opening and closing of delivery locations

I. General provisions

1. This Procedure determines the procedure of opening and closing of delivery locations for delivery and presentation of the goods and vehicles of commercial appointment moved under customs control.

2. Action of this Procedure does not extend to movement of goods, the vehicles of commercial appointment delivered to the free customs zone, exported out of limits of customs area of Ukraine (including transit through passage) or moved with pipeline transport or power lines.

3. In this Procedure terms are used in the following value:

delivery location - (approved) customs certain territory (part of the territory) of sea or river port, airport, railway station, division of customs authority of appointment in which the customs clearance is directly carried out or the territory adjacent to warehouse of temporary storage or customs warehouse is intended for delivery and presentation of goods, the vehicles of commercial appointment moved under customs control and documents on them;

specifics of delivery location - feature of functioning of object (objects) of infrastructure, concerning which (which) the delivery location territory is determined (sea or river port, the airport, the railway station, division of customs authority of appointment in which the customs clearance, or the territory adjacent to warehouse of temporary storage or customs warehouse is directly carried out).

Other terms are used in the values determined by the Customs code of Ukraine (further - the Code).

4. The holder of delivery location creates proper conditions for:

round-the-clock functioning of delivery location;

ensuring safety of the goods and vehicles placed in the territory of delivery location;

maintenance of proper condition on sanitation in the territory of delivery location.

5. The decision on opening of delivery locations is made taking into account placement opportunities in such delivery locations of divisions of customs clearance and ensuring presentation of goods and vehicles of commercial appointment and document transfer on them in customs authority in minimum possible time after their arrival for accomplishment of customs formalities.

6. Within the territory of delivery location the customs control zone according to the procedure, stipulated by the legislation Ukraine is created.

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