Temporary import/export is a customs regime, subject to which the goods may be imported to or exported from the customs territory of Ukraine with further obligatory return of these goods without any changes, except for natural wear or losses caused at normal transportation conditions.
Conditions for transportation of goods in the temporary import/export regime.
Transportation of goods in the temporary import/export regime shall imply the following:
- provision of documents for such goods to the customs authority with substantiation of reasons for their temporary import to the customs territory of Ukraine (export from the customs territory of Ukraine).
- provision of a commitment for reverse import/export of the goods within the due periods, stipulated for the temporary import/export, which shall not however exceed the period, stipulated under this Code, to the customs authority, which performs the customs processing of the goods;
- provision of a license for temporary import/export of goods, as may be required by law, issued by relevant competent authority, to the customs authority, which performs the customs processing of the temporarily imported/exported goods.
The goods, for temporary import/export of which a license may be issued with full conditional exemption from taxation.
A license for temporary import to the customs territory of Ukraine (temporary export from the customs territory of Ukraine) under commitment of reverse export may be issued for transportation of the following items:
- goods intended for demonstration or use in exhibitions, fairs, conferences;
- professional equipment, required for the persons, arriving to Ukraine (departing from Ukraine), for preparation of news reports, media recording or broadcasting, filmmaking;
- containers, trays, packages as well as any other gods, imported/exported within the framework of some commercial operation;
- samples of products, items, advertising films provided they remain the property of a person, staying or residing beyond the territory of temporary import, and their use is not of a commercial nature;
- goods, imported for educational, scientific or cultural purposes;
- personal belongings of passengers and goods imported for sports purposes;
- advertising and touristic materials;
- vehicles, used exceptionally for transportation of passengers and goods over the customs border of Ukraine;
- sea and river crafts, other floating crafts, imported for repair purposes;
- equipment and materials, intended by non-residents for construction and repair of sea and river crafts, other floating crafts and air crafts.
The decision on acceptance of goods for transportation over the customs border of Ukraine in the temporary import/export regime shall be taken by the customs authority according to the procedure, determined by the Cabinet of Ministers of Ukraine.
The periods of temporary import/export of goods.
Total period of temporary import/export of goods makes one year following the date of import of the goods to the customs territory of Ukraine (export of the goods from the customs territory of Ukraine).
Disposal of the goods, in relation to which the periods of temporary import/export expired.
Prior to expiry of periods of temporary import/export the person, who provided the commitment for reverse import/export of the temporarily imported/exported goods, shall:
1.export/import pursuant to the commitment, provided to the customs authority;
2. or notify customs authority of amendment of the customs regime, which is allowed for the goods provided the requirements of this Code and other legislative acts of Ukraine are complied with.
Guarantee of compliance with the temporary import/export regime.
In case of temporary import/export of certain goods as determined by the Cabinet of Ministers of Ukraine the customs processing of temporarily imported/exported goods shall be performed by the customs authorities provided the compliance with the temporary import (export) regime is guaranteed.