Cabinet of Ministers Resolution No. 703 of June 18, 2025: Overview of Key Changes in Customs Regulation

On June 18 the Cabinet of Ministers of Ukraine adopted Resolution No. 703, which introduces comprehensive changes to a number of existing regulations in the field of customs regulation. The purpose of this resolution is to improve the mechanism of customs clearance, using authorisations, declaration of goods, and compliance control with customs legislation.

І. Key Changes to Resolution No. 1092 of September 27, 2022:

• in the application for authorisation to apply the simplification "simplified customs procedure", applicants should provide information on prohibitions, restrictions, and official control measures with a description of the goods and their code according to the Ukrainian Classification of Goods for Foreign Economic Activity (UCG FEA);
• the assessment committee should comprise only customs officers who have successfully completed a special course in conformity assessment;
• the deadlines for issuing orders on obtaining or refusing authorisation have been clarified: if the company already holds a valid authorisation that meets all criteria, the order is issued within 15 days, and the order to obtain authorisation for placing goods under a customs procedure is issued within 10 days (based on the company's application);
• the forms of reports on goods movement in a customs warehouse and temporary storage warehouse have been updated;

These changes aim to simplify the procedure for obtaining customs authorisations, expedite the review of applications, and ensure a more transparent and professional assessment of companies.  

ІІ. Changes to Resolution No. 450 of May 21, 2012:

• A supplementary declaration may be submitted to ensure the payment of customs duties in cases stipulated by the Customs Code, and when placing goods under the relevant customs regime, if such guarantee was not previously provided.
• In the customs declaration form M-16, the terminology has been revised to state "Name of the postal operator / express carrier" instead of “Name of the sorting station”.

ІІІ. Changes to Resolution No. 775 of October 4, 2017:

• From now on, customs clearance of equipment and machinery, according to the list defined in paragraphs 58 and 59 of subsection 2 of section XX of the Transitional Provisions of the Tax Code of Ukraine and this resolution (for use in woodworking production and the production of medical devices), imported into the customs territory of Ukraine under the import customs regime with deferred VAT payment, is carried out using a single customs declaration, which is submitted to the customs office that made the decision on the deferral. At the same time, the balance of obligations for the payment of customs duties is subject to be ensured in accordance with section X of the Customs Code.
• If the VAT amount at the time of import exceeds the amount specified in the deferral decision, the difference must be paid through a method other than deferral.  

The implemented changes represent a further step towards simplifying customs procedures, increasing the transparency of regulatory requirements, and reducing the administrative burden on businesses.