Tax and accounting insights for Ukraine
06.08.24
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What are the deadlines for importing goods imported under a barter agreement into the territory of Ukraine?

In accordance with clause 1 of Article 2 of the Law of Ukraine dated 23.12.1998 No. 351-XIV "On Regulation of Commodity Exchange (Barter) Operations in the Field of Foreign Economic Activity", goods imported under a barter agreement are subject to importation into the customs territory of Ukraine within the terms specified in such agreement, but not later than 180 calendar days from the date of customs clear ance (date of customs declaration for export) of the goods actually exported under the barter agreement, and in case of export of works and services under the barter agreement - from the date of signing of the act or other document certifying the performance of works or provision of services.

The date of importation of goods under a barter agreement into the customs territory of Ukraine is the date of their customs clearance (the date of the customs declaration for import), and in the case of importation of works or services under a barter agreement, the date of signing an act or other document certifying the performance of works or provision of services.

Main State Tax Service in Zaporizhzhya region

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