Starting from December 1, 2024, the export security regime will be introduced for export operations of certain types of goods: details from the State Tax Service

Startingfrom December 1, 2024, the export security regime will be introduced for exports of certain types of goods (according to the Resolution of the Cabinet of Ministers of Ukraine No. 1261 dated October 29, 2024). In particular, these include goods classified under the following codes according to the Ukrainian Classification of Goods for Foreign Economic Activity

0409 00 00 00 - natural honey;

0802 31 00 00 - walnuts in the shell;

0802 32 00 00 - walnuts without shells;

1001 - wheat and mixture of wheat and rye (meslin);

1002 - rye;

1003 - barley;

1004 - oats;

1005 - corn;

1201 - soybeans;

1205 - rape or colza seeds;

1206 00 - sunflower seeds;

1507 - soybean oil and its fractions, refined or unrefined;

1512 - sunflower, safflower or cottonseed oils and their fractions, refined or unrefined;

1514 - rapeseed oil (from rapeseed or kohlseed) or mustard oil and their fractions, refined or unrefined;

2306 - oilcake and other solid waste and residues obtained during the extraction of vegetable or microbial fats and oils, except for waste of heading 2304 or 2305 (hereinafter - certain types of goods).

At the same time, there are exceptions to the list of certain types of goods to which the export security regime does not apply, namely

• export of certain types of goods as supplies by commercial vehicles from the customs territory of Ukraine in accordance with Article 229 of the Customs Code of Ukraine;
• export of certain types of goods (commodity subcategories 1001 91 10 00, 1002 10 00 00, 1003 10 00 00, 1004 10 00 00, 1005 10 13 00, 1005 10 15 00, 1005 10 18 00, 1201 10 00 00, 1205 10 10 00, 1206 00 10 00 according to the Ukrainian Classification of Goods for Foreign Economic Activity) outside the customs territory of Ukraine accompanied by a phytosanitary certificate issued in accordance with the provisions of paragraph ^l5 of Section IX of the Law of Ukraine "On Plant Quarantine".

We emphasize that tax invoices drawn up for exports of certain types of goods that will be exported outside the customs territory of Ukraine under the export security regime after 1 December 2024 cannot be registered in the Unified Register of Tax Invoices (hereinafter referred to as the URTI) until 1 December 2024 (before the export security regime is introduced).

We also remind you that in accordance with paragraph 3 of the Procedure for Maintaining the URTI, approved by the Resolution of the Cabinet of Ministers of Ukraine No. 1246 dated December 29, 2010 (hereinafter - Procedure No. 1246), the business day lasts from 8:00 a.m. to 8:00 p.m. on business days.

The registration of tax invoices and/or adjustment calculations reflecting the export of certain goods outside the customs territory of Ukraine (in the export security mode) is carried out within three business days from the date of their submission for registration in the URTI (paragraph 27 of Procedure No. 1246).

The State Tax Service's explanations on the peculiarities of export operations outside the customs territory of Ukraine under the customs regime of export of certain types of goods (in the export security regime) are specified in the letters of the State Tax Service dated 02.07.2024 No. 19083/7/99-00-21-03-02-07 and No. 31717/7/99-00-21-03-02-07 dated 15.11.2024.

The questions and answers regarding the peculiarities of tax accounting for the export of certain types of goods outside the customs territory of Ukraine in the customs regime of export in connection with the introduction of the export security regime from 01.12.2024 can be found here.