On October 1 2022 Ukraine became the 36th contracting party to the Convention on a common transit procedure.
Despite hostilities in the territory of Ukraine provoked by russian full-scale armed invasion customs authorities of Ukraine keep on working. At the moment, more than 200 customs units are operating as offices of departure/destination, and about 30 road border crossing points are operating additionally as offices of transit. A full list of functioning Ukrainian customs offices can be found at https://ec.europa.eu/ website by the link Customs Office Information.
CUSTOMS OFFICE OF TRANSIT
When transiting goods to the territory of Ukraine it is important to declare the proper customs office of transit, which (in case goods are entering Ukraine) has to be one of the Ukrainian border crossing points. List of major road border crossing points at the EU-Ukrainian border per neighboring country are listed below:
UA408160 Krasnoilsk- Vikovu de Sus
UA500420 Orlivka- Isaccea (ferry)
It is important to remind that according to Article 5 of the Convention, it is possible to suspend common transit procedure in the territory of a third country. For Ukraine, such a country at the moment is Moldova. So it’s possible for goods moving from or through the territory of Romania to or through the territory of Ukraine (and vice versa) not to end common transit procedure at the border crossing point at the Romanian-Moldovan border or Ukrainian-Moldovan border, but just to insert information to the system about crossing the border. So the procedure will be effective on the territory of Romania and Ukraine and suspended for the period when goods move through the territory of Moldova. To use such an approach it is important for trader to declare both Romanian and Ukrainian border crossing points as customs offices of transit.
UA NCTS HELPDESK
Any requests with regard to common transit procedure in Ukraine can be addressed to UA NCTS Helpdesk via email helpdesk_NCTS@customs.gov.ua during normal working hours (Mo-Fr 08:00-20:00 GMT+2 Time Zone). In cases of urgent (critical) technical issues out of working hours requests should be sent to the email firstname.lastname@example.org .
To bring goods into Ukraine under the common transit procedure trader has to update its guarantee in order to make it valid on the territory of Ukraine.
For Guarantee Waiver trader has to request an update from its Customs Office of Guarantee.
For Comprehensive Guarantee trader has to request an update from its guarantor and afterward update it in its Customs Office of Guarantee.
In order to extend the territorial validity of a comprehensive guarantee to Ukraine, the guarantor has to indicate in its updated undertaking an address for service or appoint an agent in Ukraine (Article 12 of Appendix I to the Convention on a common transit procedure).
In Ukraine, there is a list of banks and insurance companies, authorized to provide undertakings for the common transit procedures that might be contacted for the purposes of being an agent. The list of such financial institutions may be found at the official website of the State Customs Service of Ukraine or requested from UA NCTS Helpdesk via email helpdesk_NCTS@customs.gov.ua
DESTRUCTION/DAMAGE TO CARGO DUE TO HOSTILITIES (FORCE MAJEURE)
In case goods are destroyed or irretrievably lost as a result of military actions, the debt will be extinguished according to the provisions of paragraph 2(b) Article 112 of Appendix I to the Convention on a common transit procedure (force majeure).
Ukrainian Chamber of Commerce and Industry evidenced force majeure circumstances in Ukraine since February 24, 2022, until their official ending. More details can be found in the official letter of the Ukrainian Chamber of Commerce and Industry No. 2024/02.0-7.1 of 28.02.2022
In particular, Ukrainian Chamber of Commerce and Industry confirmed that force majeure circumstances from February 24, 2022 until their official ending, are extraordinary, unavoidable and objective circumstances for business entities and/or individuals under the contract, separate tax and/or other obligations the fulfillment of which occurred in accordance with the terms of the contract, agreement, legislative or other regulations and the fulfillment of which became impossible in the set deadline due to the occurrence of such force majeure circumstances (force majeure).
Ukraine has aligned its legislation to EU regulations in terms of ENS (Entry Summary Declaration) submission when goods enter Ukraine. It is recommended (if possible) to include safety & security data in common transit declaration to speed up processing at the border. If safety & security data are not included in the common transit declaration, then ENS should be separately submitted to the customs authorities of Ukraine to let the goods cross the Ukrainian border.