Tax and accounting insights for Ukraine
06.03.24
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Algorithm of actions in case of expiration of the delivery time

Due to the blocking of the border by Poland and the accumulation of trucks leaving Ukraine, as well as in the Electronic Border Crossing Queue system, the number of cases of expiration of the delivery time specified in Article 95 of the Customs Code of Ukraine has increased.

We would like to remind you of the algorithm of actions of carriers, declarants or their authorized persons in the course of controlling the movement of goods and commercial vehicles under customs control, established by the Procedure for the execution of customs formalities in the course of transit movements, approved by the Order of the Ministry of Finance No. 1066 dated 09.10.2012.

If, during the transit transportation of goods, a commercial vehicle failed to arrive at the customs office of destination within the established time limit due to an accident or force majeure, the time of these circumstances shall not be included in the transit transportation period, provided that they are documented and the carrier timely (before the expiration of the established time limit) informs the nearest customs authority in writing about the circumstances of the event, the location of the goods, the commercial vehicle and the SCPT number (as a rule - the number of the SCPT).

Such written notifications must contain information about the reasons for the delay of goods, the registration number of the vehicle used for the transportation of goods under customs control, the surname, name, patronymic, series and number of the driver's passport and the number of the SCPT.

The e-mail address of the Volyn Customs for such appeals: vn.post@customs.gov.ua

The e-mail address of Lviv Customs for such requests: lv.post@customs.gov.ua

When exporting goods from Ukraine, in order to promptly process the issues of changing the customs office of destination, replacing the driver/tractor, reloading goods onto another vehicle (if such reloading takes place without breaking customs seals), you should contact the customs post through which the vehicle will actually be moved outside the customs territory of Ukraine. Contact details of the customs posts on the Ukrainian-Polish border are available here.

State Customs Service

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