Implementation of the export security regime: transitional nuances
Starting from December 1, 2024, the export security regime will be introduced for export operations of certain types of goods according to the list determined by the Cabinet of Ministers of Ukraine Resolution No. 1261 dated 10/29/2024, namely
- natural honey;
- walnuts in the shell;
- walnuts without shells;
- wheat and a mixture of wheat and rye (meslin);
- rye
- barley
- oats
- corn
- soybeans, whether or not crushed;
- rapeseed or kohlseed, whether or not crushed
- sunflower seeds, crushed or uncrushed;
- soybean oil and its fractions, refined or unrefined, but without changing their chemical composition;
- sunflower, safflower or cottonseed oils and their fractions, refined or unrefined, but without changing their chemical composition;
- rapeseed (from rape or kohlseed) or mustard oils and their fractions, refined or unrefined, but without changing their chemical composition;
- cake 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, ground or unground, non-granulated or granulated.
The export security regime does not apply to operations for the export outside the customs territory of Ukraine under the customs regime of export of certain types of goods:
- exported as supplies by commercial vehicles in accordance with Article 229 of the Customs Code of Ukraine;
- included in the 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 UKTZED, which are carried out by value added tax payers accompanied by a phytosanitary certificate issued in accordance with the provisions of paragraphs 1-5 of Section IX "Final and Transitional Provisions" of the Law of Ukraine "On Plant Quarantine";
- exported as humanitarian aid provided by Ukraine.
From this date, the provisions of the Laws of Ukraine No. 3706-IX "On Amendments to the Tax Code of Ukraine and Other Laws of Ukraine on Peculiarities of Export of Certain Types of Goods during the Period of Martial Law" dated May 9, 2024 and No. 3707-IX "On Amendments to the Customs Code of Ukraine on Peculiarities of Export of Certain Types of Goods during the Period of Martial Law", which establish the peculiarities of export operations for certain types of goods under the export security regime, shall come into force.
In particular, paragraphs 9-35 of Section XXI "Final and Transitional Provisions" of the Customs Code of Ukraine, which establishes an additional list of grounds for refusal to clear certain goods under the control of the customs authorities, will come into force.
Starting from the specified date, periodic customs declarations issued before November 30, 2024 inclusive, will not be allowed to issue orders for loading certain goods onto foreign ships and/or passage of certain goods outside the customs territory of Ukraine.
Box 44 of the export customs declarations for certain goods to be submitted from 1 December 2024 (except for additional declarations for certain goods exported outside the customs territory of Ukraine under periodic customs declarations until 30 November 2024 inclusive) must contain information about the tax invoice registered in the Unified Register of Tax Invoices under the document code "9402".
Also, starting from December 1, 2024, when declaring certain goods, declarants or their authorized persons must indicate the code of the sign of completion of movement under the relevant periodic customs declaration "84" in column 37 of the last additional declaration to the periodic customs declaration.
The export security regime does not apply to additional declarations for certain goods that have been allowed to leave the customs territory of Ukraine under periodic customs declarations until November 30, 2024 inclusive.
In addition, except for cases of declaring goods on the basis of a forward contract, in the case of a periodic customs declaration, the customs authorities must control the invoice value of certain goods declared in the periodic customs declaration, and when submitting an additional declaration - as of the date of the goods' passage outside the customs territory of Ukraine.
In this regard, declarants or their authorized persons, in order to prevent refusal of customs clearance of certain goods under additional declarations, should control the price level of goods and if, on the date of the expected passage of goods outside the customs territory of Ukraine, the invoice value of the periodic customs declaration is lower than the value of this product calculated in accordance with the minimum allowable export prices determined in accordance with Article 19-2 of the Law of Ukraine "On Foreign Economic Activity", for the export of t
Minimum export prices are applied from the day following the day of their publication on the official website of the Ministry of Agrarian Policy. To ensure compliance with the requirements of the adopted legislative acts of the Ministry of Agrarian Policy, the minimum export prices for certain types of goods for June-November were calculated and approved by the Order of the Ministry of Agrarian Policy No. 4089 dated November 11, 2024.
These orders approving minimum export prices for certain types of goods will be posted on the official website of the Ministry of Agrarian Policy in the sections Regulatory legal acts (RLA) - adopted regulatory legal acts - orders of the Ministry of Agrarian Policy and/or the main page of the website - export - orders approving minimum export prices for certain types of goods.
Until the new prices are posted, the approved minimum export prices for the respective goods for the previous month, posted on the official website of the Ministry of Agrarian Policy, apply.