Temporary and periodic

customs declarations
 Customs declaration: definition
Customs declaration - a statement of the prescribed form, in which
the person specifies the customs procedure to be applied to the
goods, and the information provided by law about the goods, the
conditions and methods of their movement across the customs
border of Ukraine, and regarding the calculation of customs
payments necessary for the application of this procedure.To fulfill
legal obligations and place goods under the customs procedure, it is
necessary to submit a customs declaration.
This should happen in two cases:

● upon import, when goods are brought into the customs

territory, they must be intended for customs regime
● goods intended for export must be placed under the export
procedure
 Temporary customs declaration
● If the declarant or a person authorized by him does not have accurate information
about the characteristics of the goods necessary to fill out the customs declaration in
the usual way, he can submit to the customs authority a temporary customs
declaration for such goods, provided that it contains data sufficient to place them in
the declared customs regime , and under the obligation to submit an additional
declaration within a period of no more than 45 days from the date of issuing the
temporary customs declaration.
● The issuing of a temporary customs declaration by the customs authority is the
release of goods into the declared customs regime. If, during the customs clearance
of goods, samples of these goods were taken by the customs authority for their
research, the release of such goods until the results of the relevant research are
obtained, if they are not subject to the prohibitions established by the legislation of
Ukraine and /or restrictions on movement across the customs border of Ukraine,
may be carried out by the customs authority under a temporary customs declaration.
Temporary customs declaration
 Periodic customs declaration
● A periodic customs declaration can be submitted for the regular movement of
goods across the customs border of Ukraine by the same person on the same
conditions and grounds for no more than 180 days and under the obligation to
submit an additional declaration for goods moved under a periodic customs
declaration during the previous of a calendar month, in the order and under the
conditions established by the Cabinet of Ministers of Ukraine.

● When importing goods and commercial vehicles into Ukraine, including for the
purpose of transit, the periodic customs declaration is used instead of the
previous customs declaration.

● For the release of goods in accordance with the declared customs regime,
which are imported into the customs territory of Ukraine under a periodic
customs declaration, the exchange rates determined in accordance with Article
3 - 1 of this Code, measures of tariff and non-tariff regulation of foreign
economic activity, effective on the day of acceptance by the customs authority,
are applied additional declaration for goods moved under a periodic customs
declaration
Periodic customs declaration
Thank you for
attention!