by Yuzhanina’s Laws radically changed the customs clearance system, so it is not surprising that many motorists have questions about the procedure for legalizing “euro plates” and importing used cars to Ukraine. In the first days, customs officers were literally overwhelmed with questions. 
It is possible that this is why customs clearance for cars with euro plates is slow. The State Fiscal Service decided to conduct an educational campaign for those who want to customs clear a car with euro plates and answered the most frequent and popular questions. We are providing all the GFS instructions.
1. What documents need to be submitted for customs clearance of cars imported to Ukraine from Lithuania, Poland, Bulgaria, Germany:
– for cars under temporary importation mode;
– for cars imported under transit mode;
– for cars whose transit has expired;
– for cars whose transit has not expired;
– for cars that will be imported from Europe under the new law?
In all the listed cases, along with the customs declaration (prepared by a customs broker) for the vehicle being declared under import mode (free circulation), the following main documents are submitted:
– registration (technical) documents for the vehicle (usually this is a technical passport);
– documents confirming the person’s ownership of the vehicle (usually a sales contract) or their right to operate and declare it (usually a power of attorney);
– invoice or another document that determines the cost of the goods (possibly this will be the same document confirming ownership). 
2. Where and in which customs office can a vehicle that is already in Ukraine or that is only planned to be imported to Ukraine be customs cleared?
Customs clearance can be carried out in any customs office in Ukraine.
3.
Can one not leave Ukraine but carry out customs clearance in the customs office of their region?
One can not leave, but submit the necessary documents and present the vehicle to any nearby customs office.
4. Can a car be declared under the “import” mode by a person who did not cross the border in that car?
Yes, a car can be declared by a person who did not cross the customs border, provided documents confirming the person’s ownership of the vehicle or their right to operate and declare it (power of attorney).
5. Can a person who has already cleared a car use the discount again within 90 days?
No, the discount in the first 90 days (i.e., a coefficient of 0.5 when paying excise tax) can be applied only to the registration of one passenger vehicle by a citizen.
One vehicle can be cleared only once. If a car has already been cleared by customs before and payments have been made, this same car cannot be cleared again and utilize the discount.
6. Can a car enter the territory of Ukraine under the new laws with a prepared preliminary customs declaration without paying deposit payments if it is declared under the “import” mode?
In the case where a citizen makes the decision to import a car (passenger car, code 8703), the submission of a preliminary customs declaration and guarantee of customs payments is mandatory. In such a case, a cash deposit is only one type of guarantee for customs payments, although other types of guarantees may also be chosen.
A cash deposit, as a mandatory type of guarantee, is only applied in the case of transit movement by a resident of Ukraine of a vehicle permanently registered outside Ukraine.
7. Can a person go to customs themselves and submit documents for car import, or is a special customs broker needed? If needed, where to get the list of brokerage firms, and what is the average cost of brokerage services?
A) Theoretically, a citizen can try to fill out the customs declaration themselves and submit the necessary documents (this is not prohibited by law). But it is better to turn to a customs broker – a qualified specialist, as the law stipulates that vehicles are declared with the completion of a customs declaration, the filling order of which requires special knowledge and certain software.
Moreover, the paper customs declaration must necessarily be accompanied by its electronic copy. Incorrect completion of the customs declaration can lead to a number of troubles (up to the drawing up of a protocol on violation of customs regulations). B) Information about customs brokers is constantly updated and posted on the official web portal of the State Fiscal Service of Ukraine in the section “registers”. C) Information about the cost of brokerage services can be obtained from customs brokers (GFS does not control this cost).
8.
Is it necessary to bring the car to the customs inspection zone for its inspection?
Customs clearance is carried out in any customs office of Ukraine, but with the mandatory presentation of the car, i.e.:
– presenting the car to customs is mandatory;
– the decision to conduct a customs inspection is taken by the customs officer taking into account the requirements of the Customs Code. Since customs formalities are carried out in customs control zones, it is obligatory to come to the customs control zone.
9. If a fine is paid for transit delay, does one need to pay the 8500 UAH fine stipulated by the new law?
Payment of a fine for violating customs rules by a citizen does not absolve him from fulfilling the obligations taken upon himself regarding compliance with the customs regime. If after the fine is paid, the vehicle imported in the transit or temporary import mode continues to be on the territory of Ukraine, there are grounds to believe that this car continues to stay in Ukraine in violation of customs law.
The new Law provides that despite the previously paid fine, a voluntary payment of 8500 UAH (which is not a fine) is obligatory when formalizing a vehicle in the import mode regarding violations of the terms and conditions of transit or temporary import modes.
10. To what requisites should the voluntary payment of 8500 UAH be paid, and how to find out if it needs to be paid?
The voluntary funds stipulated by the new Law (8500 UAH) are paid simultaneously with customs payments and in the same order. The details of the deposit account to which the funds (customs payments, voluntary funds) are paid are individual for each customs office. Information about the deposit account requisites of the customs at which the citizen plans to clear the car can be found on the sub-websites of the territorial bodies of the GFS, learned from the employees of the customs subdivision where the clearance will be carried out directly, or from a customs broker.
11. Who and how determines the value of the car from which VAT and duties are paid?
The documents confirming the value of the car purchased by a citizen are:
– sales contract;
– invoice;
– bank or other payment documents;
– export declaration;
– reference information about the cost of similar vehicles in the country of export. These documents must indicate the sale date, chassis number (frame), body (or vehicle identification number), engine number, its model, year of manufacture, as well as the name and surname of the person to whom the car was sold. If there are grounds to believe that a false value has been declared or if the above documents are missing, the customs department of the GFS determines the value of the car independently.
