Business and tax

How does customs clearance work when you import goods?

Huquqchi legal team

Customs clears the goods on the basis of a customs declaration. Customs duty, excise tax and customs fees are calculated from the customs value and (or) the quantity of the goods; the commodity code and the country of origin also affect the payment. An error in the declaration can bring extra charges and liability.

The main documents

Under article 57 of the Customs Code, the Cabinet of Ministers establishes the list of documents needed for import. The customs authority itself checks the availability of the authorisation documents in its information system. Check the full list on the official website of the State Customs Committee.

What the payments depend on

Under article 322 of the Customs Code, the customs duty, the excise tax and the customs fees are calculated from the customs value and (or) the quantity of the goods. The commodity code (TIF TN) and the country of origin also affect the payment. Customs checks all of these elements.

Common mistakes

A wrong commodity code, an understated customs value, an incomplete set of documents. The result is an extra charge and a fine (for an inaccurate declaration — under article 227²² of the Code on Administrative Liability).

If a dispute arises

Under article 409² of the Customs Code, you may appeal a decision of a customs authority to a higher customs authority. You may also go to court.

Legal sources

Legal basisCustoms Code, article 57 Legal basisCustoms Code, article 322 Legal basisCustoms Code, article 409²

This article gives legal information, not legal advice. For your own situation, consult a qualified lawyer.