The procedure for establishing customs control zones is to be changed
The Ministry of Finance of Ukraine announces the publication of the draft order of the Ministry of Finance of Ukraine "On Amendments to Section II of the Procedure for the Establishment of Customs Control Zones" (hereinafter - the draft order) for comments and suggestions.
The draft order was developed to bring the provisions of the Procedure for the Establishment of Customs Control Zones, approved by the Order of the Ministry of Finance of Ukraine No. 583 dated May 22, 2012 (hereinafter referred to as the Procedure for the Establishment of CCZs), in line with the provisions of the Law of Ukraine No. 3926-IX dated August 22, 2024 "On Amendments to the Customs Code of Ukraine regarding the Implementation of Certain Provisions of the Customs Code of the European Union" (hereinafter referred to as Law No. 3926).
Law No. 3926 introduced a number of amendments to the Customs Code of Ukraine (the "Code"), in particular
1) Article 4 of the Code is supplemented with the concept of "authorized object", which is an object held by the company that has been granted such authorization:
♦ to apply the simplified procedure of "issue at the location";
♦ to apply the transit simplification "status of authorized shipper", "status of authorized consignee" provided for by the Convention on the Common Transit Procedure;
♦ for the application of the transit simplification "status of an authorized TIR consignor", "status of an authorized TIR consignee";
♦ for the operation of a customs warehouse;
♦ for the operation of a temporary storage warehouse;
2) Article 122 of the Code was supplemented by part seven, which defines the types of customs control zones to be established on the territory of customs warehouses.
Thus, a part of the territory of a closed type customs warehouse, open type I customs warehouse, open type II customs warehouse, where goods are placed under customs control and customs formalities are performed, is a temporary customs control zone. At the same time, a permanent customs control zone shall be formed at the open type III customs warehouse (customs authority warehouse);
3) part three of Article 201 of the Code stipulates that for the period of customs formalities providing for access of customs officials to the territory of the authorized facility of the enterprise, the part of the territory of such facility where the goods under customs control are located and in respect of which such customs formalities are performed is a temporary customs control zone;
4) Chapter 64 of the Code on the opening and operation of a cargo customs complex was excluded, and therefore the concept of "cargo customs complex" is absent in the Code.
In view of the above, the Procedure for Establishment of the Customs Cargo Complex requires appropriate amendments to its provisions.
The Draft Order and the analysis of its regulatory impact are published on the official website of the Ministry of Finance of Ukraine (https://www.mof.gov.ua) in the section "Draft Regulatory Acts for Discussion/Draft Regulatory Acts for Discussion in 2025" in the section "Legislation".
Comments and suggestions on the content of the draft order should be submitted within one month from the date of publication of the draft order and the relevant regulatory impact analysis in writing and/or electronically to the following addresses:
Ministry of Finance of Ukraine, 11 Mezhyhirska St., Kyiv, 04071, e-mail: infomf@minfin.gov.ua;
State Regulatory Service of Ukraine, 9/11 Arsenalna St., Kyiv, 01011, e-mail: inform@drs.gov.ua.
Additional materials: