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Customs and International Trade

How do customs rules impact your business?

I am Vita Miroshnychenko, and I lead the Customs Regulation and International Trade practice at PwC Ukraine. My team and I are ready to help you and your business expand to new markets by moving your goods across borders without interruption.

The pace of life in today's world is rapidly increasing.  Therefore, to maintain a competitive position in the global arena, businesses need to be agile, technology-savvy and quickly respond to change. Efficiency in international trade depends, among other things, on how long customs clearance of goods takes and how quickly they can be delivered to the customer. On the one hand, control procedures are quite complex and take a certain amount of time. On the other hand, appropriate preparation and working through each stage of a foreign trade transaction in detail is the key to success. The accumulated experience and capabilities of the PwC network in 155 countries across the world allow us to offer the most effective solutions to build supply chains for our clients and enhance their competitiveness.

Vita Miroshnychenko
Vita Miroshnychenko
Head of Customs and International Trade
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Customs clearance efficiency and planning have a significant impact on business expenses

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Quick customs clearance is a key factor for both manufacturers and traders

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Non-compliance with customs rules can result in significant fines or confiscation of goods

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Customs legislation is subject to varying interpretation by customs authorities

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Ratification of new free trade agreements with Ukraine provides companies with greater opportunities for doing business internationally

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Customs reform, HR changes and procedural requirements all affect customs clearance times

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Alignment of customs legislation to EU requirements to standardise customs rules in Ukraine

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Implementation of an Authorised Economic Operator (AEO) and the Computerised Transit System (NCTS) - new common transit procedure contributes to process improvement

Doing business in Ukraine in an ever-changing customs legislative environment

Our assistance

Our Customs and International Trade team consists of recognised professionals with a background in comprehensive customs regulation, international trade, transport logistics, legal and tax experience.

The expertise of our team covers various aspects of customs operations, including: review and assessment of the accuracy of customs valuation, classification of goods in accordance with the Ukrainian Classifier of International Trade Goods, applicability of benefits and preferences under free trade agreements, applicability of customs regimes, review and transformation of the company's international trade and logistics operations, implementation of licensing conditions for contracts with royalty payments and royalty calculation mechanism for customs value purposes, administrative and court challenging of resolutions issued by customs authorities, etc.

PwC provided advice to the Ukrainian government during the drafting of the modernised Customs Code. Supported by the UK Government Department for International Development, our team assisted the Ministry of Finance of Ukraine in developing the AEO assessment methodology. Supported by USAID, the PwC team was actively involved in the transformation of the State Customs Service of Ukraine into a single legal entity.

We have a broad experience in customs related activities including: developing customs legislation, understanding the relevant requirements, negotiating with the customs authorities and dispute resolution, representation of companies in dealing with customs authorities.

We are always ready to help you optimise your business and create the value you are looking for.

Customs review

The results of a customs audit may have the following effects:
  • Increased assessment of tax liabilities;
  • Penalties for violations of customs rules;
  • Revocation of permits issued by the customs authorities;
  • Increased risk in subsequent customs clearance of supplies.
We can perform a comprehensive customs review or a targeted analysis in the following areas:
  • Preparation of customs big data to identify potential risks and optimise costs in order to define the future customs clearance strategy;
  • Effectiveness of the existing processes and procedures in the company’s International Trade function;
  • Appropriate application of tax concessions and preferences;
  • Correct preparation of shipping documents;
  • Applicability of non-tariff cross-border trade regulatory measures;
  • Appropriate goods classification analysis under the Ukrainian Classifier of International Trade Goods;
  • Review of a cross-border trade transaction structure to improve customs clearance processes;
  • Analysis to confirm correct customs valuation and components.
The aim of our customs review may be to:
  • Identify the main risks and mitigate/eliminate them;
  • Discover opportunities for improving operational efficiency of logistics operations;
  • Reduce customs procedure costs and time;
  • Transform the logistics supply chain;
  • Review compliance with applicable customs legislation;
  • Quickly adapt to changes in customs legislation (e.g. to response in changes in the Ukrainian customs tariff).

We also provide assistance in practical implementation of our recommendations.

Customs litigation and disputes

While conducting routine cross-border activities, our clients often face the need to resolve disputes with customs and other state authorities.

Practice shows that customs authorities may challenge a range of issues:
  • Classification of goods in accordance with the Ukrainian Classifier of International Trade Goods, which drives the applicability of customs duty rates,  concessions and preferences, non-tariff regulation, restrictions and bans on movement of goods across the customs border of Ukraine
  • Customs valuation of goods, which drives the level of customs charges
  • Eligibility for special customs procedures and regimes
  • Errors in declaring goods and preparation of shipment documents, which may give grounds for treatment as non-compliance with customs rules
We can provide the following assistance in representing our clients with customs authorities:
  • Out-of-court settlement of disputes: challenging the resolutions of a customs authority on classification and customs valuation of goods
  • Analysis of the customs authorities’ requests, audit reports, providing opinions on their relevance to the case
  • Advice and assistance during negotiations and meetings with customs authorities
  • Support and representation of the company with customs authorities during the issuance of a record of non-compliance with customs rules
  • Drafting objections to audit reports, appeals and responses to the customs authorities
  • Litigation (representation in court)
  • Support in the process of customs audits
  • Comprehensive representation of the company with state authorities of Ukraine in customs matters.

Authorised economic operator

We support our clients in the following areas in the process of applying for AEO status

  • Development of a plan and roadmap for the application for AEO status
  • Assessment of readiness and conformity with AEO criteria, identification of customs risks and development of recommendations
  • Development/review of procedures and policies for conformity with AEO criteria
  • Provision of recommendations on development of new documentation/procedures in accordance with AEO criteria, implementation, support in implementation
  • Advisory support in completing self-assessment questionnaires, preparation for filing of self-assessment questionnaires
  • Advisory assistance in customs assessment of conformity with AEO criteria, on-site customs authority visits and application for special simplified procedures
  • Support in the process of assessment, assistance in drafting responses to written requests, involvement in meeting with customs authorities
  • Support in application for special simplified procedures, preparation of reports to customs authorities

Brochure: Become the Authorised Economic Operator
Practical Guide: Authorized economic operator

Customs compliance

Managing and understanding the compliance requirements of customs authorities is a daunting mission for organisations of any size.

PwC experts can provide assistance in the following areas:

  • Customs broker assessment of compliance with customs clearance requirements
  • Customs advice/opinions on specific/complex issues
  • Opinions on appropriate customs valuation and the classification of goods in accordance with the Ukrainian Classifier of International Trade Goods
  • Analysis of the applicability of concessions and preferences in supplies of goods
  • Applicability of individual customs procedures and regimes, special aspects of taxation
  • Requirements for the application for permits, licences, certificates and resolutions for customs clearance and sales of goods, registration of the company with customs authorities
  • Customs big data
  • Customs review
  • Advice on the application of Incoterms rules in cross-border trade contracts in order to mitigate risks for the company
  • Delivery of training, seminars, workshops for the company’s employees on various customs, international trade and logistics matters
  • Drafting cross-border sales, processing, rent, lease contracts, etc.
  • Review and drafting templates of the shipping documents for supplies

Assessment of routine customs procedures and transactions

  • Confirmation that the goods have been assigned an appropriate code in accordance with the Ukrainian Classifier of International Trade Goods with the appropriate customs duty rate for import declaring processes (some goods may meet the description of multiple goods codes, which may drive the declarers to declare goods at an inflated customs duty rate)
  • Sample-based review of customs transactions (individual transactions in a year), in particular, we will review:
    • overall compliance in completing customs declarations;
    • approach to determining and declaring customs value, items deductible/assessable for customs valuation purposes, etc.
    • tariff classification, identification of the country of origin, applicability of customs duty rates and non-tariff regulation of specific goods
  • Review of accounting treatment of selected transactions;
  • Review of the procedures for retention of customs documentation and relationships with the customs broker

Integrated supply chain optimisation

In today’s challenging economic times, supply chains have been redefined and companies must place greater attention on their improvement and optimisation.

Business practices and operational costs may be significantly impacted by modern customs techniques such as:
  • Proper implementation of specific customs regimes such as processing, lease, or temporary admission/export, export for repair/replacement;
  • Workflow optimisations and customs broker management;
  • Enjoying benefits from duty-free warehousing, electronic declaration, special simplified procedures.
We have advised both governmental and private institutions in order to:
  • Identify cost saving opportunities by developing comprehensive solutions for efficient import and export operations, logistics processes and restructuring of operations;
  • Improve customs operations efficiency by auditing and re-engineering business processes.
Customs and taxes:
  • Advice on customs and tax legislation in Ukraine and the EU;
  • Royalty and licensing fees;
  • Structuring of foreign operations from the customs and tax perspectives;
  • Practical assistance for the implementation of new import and export operations, including:
    • drafting foreign trade contracts and documentation,
    • receiving permits and certificates,
    • negotiating with the customs authorities if a problem occurs, and assistance during the appeal procedure.
Regulatory aspects:
  • Consulting on:
    • protection and use of intellectual property rights,
    • royalty and licensing fees;
    • impact analysis of antitrust and corruption legislation,
    • analysis of corporate law, including legal presence in overseas markets;
  • Trade dispute resolution - antidumping investigations
  • Support of public procurement.

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Vita Miroshnychenko

Vita Miroshnychenko

Head of Customs

Tel: +380 44 354 04 04

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