Customs clearance is a mandatory process when crossing the border or changing the customs regime for cargo. Usually, this process includes five stages:
- declaration of goods;
- assignment of a commodity nomenclature number;
- control of the value of goods;
- payment of customs duties;
- passing control for goods and vehicles.
Only the owner of the cargo or his authorized broker can carry out customs clearance, ensuring the legality and safety of the transportation of goods across the border.
Customs clearance is a procedure that includes the declaration of goods and payment of customs duties when crossing borders. It ensures that goods comply with international and national laws, allowing them to be legally imported or exported.
Customs clearance in Ukraine consists of the following main stages:
- Acceptance of the customs declaration for customs clearance.
- Registration of the customs declaration.
- Control using the risk management system.
- Verification of the correct classification and coding of goods.
- Carrying out customs inspection of goods.
- Checking the correctness of the customs value of goods.
- Verification of the correctness of customs payments.
- Completion of customs clearance.
Customs authorities, namely the territorial bodies of the State Customs Service, have the right to conduct customs clearance. In addition, the owner of the goods or, on his behalf, the sender or recipient may file a customs declaration if they have reached the age of 16.
