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Customs Code

Draft Law №10257 on Amendments to the Customs Code of Ukraine Adopted

4/2/2025
Customs Code

The Parliament has adopted in the second reading Draft Law No. 10257 on amendments to the Customs Code of Ukraine and other laws of Ukraine regarding certain issues of administrative liability for customs violations, clarification of procedures for carrying out specific customs formalities, and the elimination of terminological inconsistencies. Key provisions of the Law:

  1. Differentiated approach to determining the amount of fines depending on the authority imposing them. If the decision in a case of customs rules violation (hereinafter – CRV) is made by the customs office, the article stipulates a fixed fine. However, for articles where the court makes the decision, the fine is determined within minimum and maximum limits, as required by the Constitutional Court of Ukraine;
  2. The law retains the approach of determining fines in certain articles (472, 482, 483, 484) based on the value of the goods or vehicles, in view of the draft new EU Customs Code, which, if adopted, will make this approach mandatory for all EU member states;
  3. Revised approach to the mandatory confiscation of goods or vehicles – from now on, under Articles 472 and 484, the decision to confiscate the direct objects of CRV will be made at the court's initiative;
  4. Regulation of liability exemption for volunteers and other individuals who, prior to April 1, 2024, transferred vehicles (imported under transit or temporary import regimes) for the needs of the Armed Forces of Ukraine and other military formations, including as humanitarian aid, provided that such transfer is documented.

Additionally, the adopted law:

  • Regulates the timeframes for considering appeals against rulings in CRV cases;
  • Grants business entities the right, in case the customs authority intends to make an unfavorable decision, to support their position not only with objections but also with explanations;
  • Expands the list of authorities authorized to perform customs clearance of military equipment and other goods moved under Form 302;
  • Grants customs authorities the right to suspend tariff preferences for goods originating from a country with which Ukraine has a free trade agreement, if those goods are supplied by the same exporter and the competent authority of the exporting country has previously provided a negative confirmation of preferential origin for prior deliveries, pending the results of a new verification under the relevant free trade agreement.