Heads will pay for the loss of humanitarian aid and goods in warehouses: the Rada proposes to change customs rules
The Verkhovna Rada proposes to amend several provisions of the Customs Code of Ukraine. The relevant draft law No. 15316 "On Amendments to the Customs Code of Ukraine Regarding the Regulation of the Procedure for Certain Customs Procedures".
The need for amendments is explained by the fact that during the practical application of the Customs Code, which was adopted in 2012, inconsistencies arose with other legislative acts and the real conditions of business operations. In particular, some provisions require alignment with the Tax Code of Ukraine to avoid different interpretations of permitted operations with excise goods under customs control.
The essence of the changes
The draft law proposes several significant changes in the field of customs regulation — from the procedures for reviewing applications to liability for the loss of goods under customs control.
The draft law provides for a ban on customs authorities refusing to consider applications for the opening and operation of customs warehouses, Duty Free shops, and free customs zones (paragraph 5 of part 3 of article 19-2, article 404 of the Customs Code) if the enterprise is undergoing reorganization through transformation. This is intended to ensure continuity of their activities and eliminate the risks of blocking operations during corporate changes.
It is also proposed to allow the marking of excise goods — alcoholic beverages, tobacco products, and liquids for electronic cigarettes — directly at customs warehouses. This concerns imported products under the customs warehouse regime, with the possibility of carrying out necessary accompanying operations for their marking before release into free circulation.
Such goods under the customs warehouse regime will be able to be marked with excise stamps even before their release into free circulation.
The Customs Code updates the terminology regarding customs authorities. Instead of the general term "customs authorities," the definition now used is: the central executive authority implementing customs policy and its territorial bodies.
In particular, it is envisaged that exceeding transit transportation deadlines during martial law will not be considered a violation when assessing the enterprise's activities.
Additionally, joint liability is introduced for the payment of customs duties in case of loss of goods or their issuance without customs permission. Liability is imposed on holders of open-type customs warehouses I, temporary storage warehouses, heads of organizations — recipients of humanitarian aid, and other persons defined by law.
Earlier, the "Judicial and Legal Newspaper" reported that a draft of the new Customs Code of Ukraine No. 15295 was registered in parliament, aimed at aligning customs rules with European Union standards. This concerns not only updating certain provisions but a comprehensive change of the customs regulation system oriented towards European principles of operation.
The document provides for unified, transparent, and standardized rules for exporters and importers, as well as expanding trade opportunities with EU countries.
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