Customs Regulations During Martial Law: Resolution No. 1327 and Ministry of Finance Initiatives

Resolution No. 1327 of the Cabinet of Ministers of Ukraine and Draft Orders of the Ministry of Finance: What Changes for Businesses

On 27 October 2026, Resolution of the Cabinet of Ministers of Ukraine No. 1327 “Certain Issues Concerning the Application of Customs Legislation During Martial Law” (the “Resolution”) entered into force.

The Resolution revises the approach to assessing the financial solvency of businesses for certain guarantee-related simplifications, introduces changes to the monitoring of authorisations, and establishes special rules for businesses whose property has been damaged or destroyed as a result of the armed aggression of the russian federation. It also introduces certain changes concerning official controls, state control of non-food products and the operation of customs infrastructure.

In parallel, on 19 October 2026, the Ministry of Finance published for public consultation two draft orders that complement the changes introduced by the Resolution.

For authorisations to use the simplifications provided for in paragraphs 2–4 of part one of Article 13 of the Customs Code of Ukraine, as well as corresponding transit simplifications, customs authority will assess not only the company’s financial standing class but also its financial standing adequacy ratio. 

This ratio is used to assess whether the company is able to meet potential customs duty obligations in respect of the portion of the reference amount not covered by a guarantee. The calculation will take into account certain assets of the company, applying the relevant weighting factors, its liabilities, and the portion of the reference amount not covered by a guarantee. To obtain the relevant authorisation, the financial standing adequacy ratio must be at least 1. 

For companies holding valid authorisations, the State Customs Service of Ukraine will reassess compliance with the “Financial Solvency” criterion in terms of the financial standing adequacy ratio during Q1–Q2 2027, based on the annual financial statements for 2026.

Where a company’s financial solvency has deteriorated due to damage to or destruction of its property as a result of hostilities, terrorist acts or acts of sabotage, an authorisation to use guarantee-related simplifications may be obtained even where the company’s financial standing class is below the level normally required for the relevant simplification, provided that all of the following conditions are met: 

1. In the year preceding the year in which the property was damaged or destroyed, but no earlier than the third calendar year preceding the year in which the application is submitted, the company’s integral financial standing indicator was not below the lower threshold of the class required for the relevant simplification; 
2. The company has submitted a document confirming the relevant event, as well as inventory and write-off records; 
3. The company has submitted a two-year financial plan with a quarterly breakdown, providing for the restoration of the required financial standing class. 

The Resolution strengthens the monitoring of the financial standing of companies that have been granted authorisations based on lower financial indicators and clarifies the procedure for considering applications relating to existing authorisations. 

1. AEOs with financial standing class D or E. For two years, the customs authorities will monitor compliance with the financial plan on a quarterly basis. The difference between the projected and actual integral financial standing indicators may not exceed 15%. 

For AEOs that no longer meet the financial solvency criterion as a result of damage to or destruction of property caused by hostilities, monitoring of their financial solvency will be deferred. For this purpose, the company must submit the same set of documents confirming the relevant event as required for guarantee-related simplifications (Section II above). Monitoring will be conducted on the basis of the first annual financial statements submitted after the end of the 17th month following the termination or cancellation of martial law. 

1. Simplifications granted based on a lower financial standing class. For two years, the customs authorities will verify compliance with the financial plan on a quarterly basis, with a maximum permitted deviation of 15%, as well as compliance with the financial standing adequacy ratio, which must remain at least 1. 
2. Negative net assets. Where a company had negative net assets in any of the three years preceding its application, a higher risk level will apply for monitoring purposes. 
3. Ongoing and suspended procedures. Assessments that have already commenced will be completed under the new rules. Companies whose authorisations have been suspended, but not revoked, due to non-compliance with the financial solvency requirements may submit documents taking into account the new amendments. 

The Resolution also simplifies certain control procedures and adapts specific requirements to the risks arising during martial law. 

1. “Single Window”. The time of certain official control measures, including inspection, additional identification, sampling, fumigation and disinfection, must be agreed within one working hour of the time proposed by the declarant (previously, eight hours). 
2. Non-food products. Until the sectoral market surveillance plans are updated, customs authorities will temporarily not carry out state control of non-food products. 
3. Components used in the production of defence goods. Eligibility for the import duty and VAT exemption applicable to components imported for use in the company’s own production of defence goods, which are subsequently transferred free of charge to the Armed Forces of Ukraine and other final recipients, may be evidenced by an end-user certificate or agreement, a technical data sheet (if available), and a statement from the company. 

At the same time, the requirement to submit to the customs authorities a certificate confirming that the goods have been recorded in the company’s accounts and a report on their designated use is abolished. However, the relevant information must be provided at the request of the customs authorities within 10 working days. If the goods are used for purposes other than those for which the exemption was granted, the unpaid customs duties and late-payment interest will become payable. 

1. Guarantee for customs debt. No guarantee is required to secure the customs debt. 
2. Customs warehouses and temporary storage facilities. Authorisation holders will receive information on the release of goods stored at their facilities to enable them to maintain the relevant records. 
3. Video surveillance. Where a video surveillance system or any of its components is damaged as a result of hostilities, terrorist acts or acts of sabotage, operators of customs warehouses, temporary storage facilities, etc. will not be required to suspend operations with goods under customs control, as would otherwise be required under the general rule. The customs authority must be notified of the damage. 

The draft Order “On Amendments to Certain Regulatory Legal Acts of the Ministry of Finance of Ukraine Concerning the Organisation of Customs Formalities” addresses customs formalities in emergency situations related to missile and drone strikes, acts of sabotage and terrorist acts. The draft provides for: 

1. the possibility, during martial law, to deliver any goods to another location agreed with the customs office of destination where the infrastructure at the place of delivery has been damaged or destroyed. This will require an application from the declarant (customs representative) and a decision by the head of the customs office; 
2. the possibility to lodge a customs declaration or temporary storage declaration after the goods have crossed the customs border, but before they are delivered to the place where they are to be presented to the customs authorities and before completion of the transit movement. Certain customs formalities under such a declaration may be performed before completion of the transit movement, provided that they do not require the goods to be presented for customs examination. Completion of the transit movement must be verified before customs clearance is completed; 
3. where the application of the risk management system does not identify the need for a customs examination or the taking of samples or specimens, the customs authority may, taking into account the security situation, allow goods and means of transport to leave the customs control zone before completion of customs clearance, provided that the means of identification applied to them remain intact; 
4. the right of an express carrier to temporarily use the central sorting facility of another carrier or designate a new central sorting facility where its own facility has been damaged or destroyed. This rule will apply during martial law and for four months following its termination or cancellation; 
5. violations of the requirements governing the designation and equipment of sorting facilities identified during monitoring may not constitute grounds for suspending the operation of express carriers’ sorting facilities. 

The draft Order “On Amendments to Paragraph 3 of Section II of the Procedure for Formalising by Customs Authorities the Results of Documentary Audits of Compliance with the Requirements of Ukrainian Customs Legislation” supplements the Procedure approved by Order of the Ministry of Finance dated 10 December 2021 No. 658. 

Under the draft, the audit report (certificate) will specify: 

1. instances of loss, damage, premature destruction, repeated loss or failure to restore documents within the prescribed time limits, taking into account Article 355 of the Customs Code of Ukraine and paragraph 44.5 of the Tax Code of Ukraine; 
2. the presence or absence of circumstances excluding the taxpayer’s fault, taking into account the relevant provisions of the Tax Code of Ukraine. 

Both documents are currently in draft form, and their provisions may therefore be subject to change.

Companies holding authorisations to use a comprehensive guarantee with a reduction of the guarantee amount to 50% or 30% of the reference amount, as well as authorisations for a guarantee waiver, should consider making a preliminary calculation of their financial standing adequacy ratio based on their expected 2026 financial indicators. 

This will allow companies to assess in advance the potential implications of the reassessment to be carried out by the State Customs Service of Ukraine in Q1–Q2 2027 on the basis of the annual financial statements for 2026, including the potential need to revise the reference amount and the risk of suspension of the relevant authorisation. 

Companies whose property has been affected by hostilities, terrorist acts or acts of sabotage should also consider collecting the relevant supporting documents in advance and preparing a two-year financial plan. 

As regards the draft Orders of the Ministry of Finance, if adopted, they should facilitate the continuity of customs formalities where places of delivery or sorting facilities have been damaged. At the same time, the proposed changes increase the importance of properly documenting the loss of or damage to documents for the purposes of documentary customs audits. 

PwC can assist your business with: 

• assessing compliance with the new financial solvency requirements and calculating the financial standing adequacy ratio for guarantee-related simplifications; 
• assessing how the new requirements may affect existing or planned customs authorisations and identifying appropriate mitigation measures; 
• analysing the impact of the proposed Ministry of Finance amendments on customs and logistics processes; 
• reviewing internal document retention and restoration procedures in preparation for customs documentary audits; 
• providing practical support on the application of the new customs rules and interactions with customs authorities.