Tax and accounting insights for Ukraine
02.02.24
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Hetmantsev supports the idea of customs clearance of cars through Diia

The Verkhovna Rada Committee on Taxation and Customs Policy has recommended adopting Draft Law No. 10380 on Amendments to Section XXI "Final and Transitional Provisions" of the Customs Code of Ukraine and other laws of Ukraine regarding the peculiarities of customs declaration of passenger cars by means of the Unified State Web Portal of Electronic Services as a basis.

The draft law was developed to ensure the convenience of submitting an electronic customs declaration for customs clearance of a passenger car through the use of the Unified State Web Portal of Electronic Services during the period before Ukraine gains EU membership status.

An important argument for the introduction of the customs clearance model proposed by the draft law is the elimination of the possibility of manipulating the value of a car, i.e., the corruption component at customs when determining the customs value of a car, which is used to calculate customs duties.

Thus, the introduction of the new model will eliminate schemes of:

  • Indication of non-existent damages and malfunctions of a passenger car;
  • changing the modification of a passenger car;
  • Forgery of contracts for the sale and purchase of a passenger car (purchase orders, invoices); change of odometer readings (artificial increase or decrease of passenger car mileage).

The draft law provides for the possibility of submitting an electronic customs declaration through the Diia portal before Ukraine becomes a member of the European Union, which will simplify and speed up the process of customs clearance of passenger cars, making it more accessible and convenient for citizens and businesses.

In particular, the provisions of the draft law propose to

  • to provide for the possibility of submitting an electronic customs declaration through the Diia Portal;
  • to introduce an electronic database for adjusting the customs value of vehicles, which will contain information on the customs value of new passenger cars, taking into account the make, model, engine displacement, and fuel type
  • to introduce a mechanism for adjusting the customs value of used cars, which will be applied in cases where the declared customs value of a used car is less than the value of a car identical in make, commercial description (model) and characteristics (year of manufacture, engine type and capacity) to that contained in the Database.
Danylo Hetmantsev

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