Amendments to Ukraine’s Customs Code: New Rules for Customs Declarations

European integration amendments to Ukraine's Customs Code, enacted by Law No. 3926-IX on August 22, 2024, have significantly reshaped the roles and responsibilities of customs brokers and key participants in the customs declaration process.

 

The traditional term "declarant" is now replaced with "holder of the customs regime." This individual is responsible for complying with all obligations and conditions associated with placing goods under a specific customs regime.

 

The holder of the customs regime may or may not act as the declarant, depending on the chosen method of declaration. Responsibility for customs declaration can now be assumed either by the importer or exporter themselves or by a customs representative.

 

New Roles for Customs Representatives

 

Customs brokers can perform different functions based on the selected scenario:

 

- Direct Representation: The customs broker acts on behalf of and in the interest of the importer/exporter but does not become the declarant. In this case, the importer or exporter remains both the declarant and the holder of the customs regime.

 

- Indirect Representation: The customs broker acts as the declarant, operating on their own behalf but in the interest of the importer/exporter, who is the holder of the customs regime.

 

Customs Declaration Scenarios

 

1. Self-Declaration: The importer or exporter independently carries out the customs declaration without involving a customs representative, acting as both declarant and holder of the customs regime.

 

2. Direct Representation: The importer/exporter engages a customs broker who acts on their behalf and in their interest, but the responsibility as declarant remains with the importer/exporter.