The Cabinet of Ministers of Ukraine has adopted the Resolution “Certain Issues of Application of Customs Legislation During the Period of Martial Law.” It was developed by the Ministry of Finance and the State Customs Service with the participation of civil society representatives. The Resolution will help enterprises affected by shelling retain customs simplifications. It also shortens the time frames for inspections of imported goods and enables the implementation of legislative changes on the tax-free import of components for the production of weapons paid for by partners.

Enterprises Will Be Able to Retain Authorisations After Shelling

Certain customs simplifications, as well as the status of Authorised Economic Operator (AEO), depend on an enterprise’s sound financial standing. Because of strikes on warehouses, equipment and other property, some companies may currently have difficulty meeting this criterion.

From now on, circumstances related to the consequences of Russian attacks will be taken into account. An enterprise whose indicators, before its property was damaged or destroyed, were sufficient for a reduced guarantee for payment of customs duties or for a guarantee waiver will be able to obtain or retain the relevant authorisation. To do so, it must confirm that its financial standing deteriorated as a direct result of an attack and submit a financial plan. Under the plan, the enterprise must reach the required financial standing class within two years.

In addition:

• negative net assets will be assessed as of the time of the evaluation, rather than over the preceding three years as before;
• monitoring of the “sound financial standing” criterion for AEOs affected by Russian attacks will be postponed until the end of the seventeenth month from the date martial law in Ukraine is terminated or lifted;
• enterprises whose authorisations have been suspended, or which are undergoing reassessment, will be able to submit documents and information to the State Customs Service taking into account the amendments introduced by this Resolution;
• for enterprises using a reduced guarantee or a guarantee waiver, the reassessment will be carried out in Q1–Q2 2027 based on their annual financial statements for 2026.

Faster Inspections Related to Customs Control

For the duration of martial law, the time frame for coordination during official control measures is reduced from eight working hours to one. Inspection of goods, their labelling, sampling for analysis, fumigation and disinfection will be coordinated under the “single window” principle among the declarant, the State Service of Ukraine on Food Safety and Consumer Protection, and the customs authority, selecting the earliest possible time, but no later than one working hour after the time proposed by the declarant. As a result, goods will spend less time in customs control zones.

Pending amendments to the sectoral market surveillance plans, customs authorities will temporarily suspend state control of non-food products. Such control will be resumed after the market surveillance authorities revise the sectoral plans.

To include products in the updated control plans, the results of analysis of the following must be applied:

• data from the rapid mutual notification system for products posing a serious risk;
• information from international, regional and foreign notification systems on such products;
• market surveillance measures taken to prohibit making imported products available on the market over the past two years.

Support for Defence Production

The Resolution introduces a mechanism for implementing the provisions of the Customs and Tax Codes on the import, with exemption from import duty and VAT, of components (materials, assemblies, units, equipment, and component parts) for the production of weapons paid for by foreign partners.

Other Changes

If video surveillance systems at customs warehouses or in customs control zones are damaged as a result of hostilities, terrorist attacks or sabotage caused by russia’s armed aggression, the requirements for their operation will temporarily not apply. The facility owner must notify the customs authority accordingly.

Holders of customs warehouses and temporary storage facilities will receive information from customs declarations on the release of goods stored in them, for the purpose of maintaining records.

Source: https://www.mof.gov.ua