Procedure for issuing by location


The current state of development of foreign economic relations reveals a wide range of new business opportunities. The customs legislation of Ukraine is on the way to being improved, thus providing an opportunity to enjoy special benefits and simplifications. Here is a brief overview of the application of the “Release at location” simplification for import and export of goods.

Who can apply it?

The release at location procedure applies to goods declared by an enterprise that has been authorised to apply this simplification (authorised object).

Advantages of use:

  • Time saving;
  • Reduction of risks;
  • Saving money;
  • Simplification of doing business;
  • Increased competitiveness.

Use of the simplification “Procedure of release at the location”:

When importing goods:

  1. Issuance of an IM EE (with a certain type of guarantee)
    Delivery of goods to the authorised facility;
  2. Submission of a notification of arrival;
  3. Obtaining permission for unloading;
  4. Submission of a report on the results of unloading;
    Filing a declaration in the appropriate mode with the TS number;
  5. Release of the guarantee upon completion of customs clearance.

*Thanks to this, the company is able to increase its cargo flow during the period and reduce the cost of downtime at checkpoints.

When exporting goods:

  1. Stay of goods at an authorised facility;
  2. Loading of goods onto the vehicle;
  3. Applying special type of seals;
  4. Customs declaration (in accordance with the declared customs regime, which is the basis for the export of goods outside the authorised facility);
  5. Presentation of goods to the customs authority at the border;
  6. Release of goods outside the customs territory of Ukraine.

*These preferences relieve the exporter from the need to visit customs terminals to complete customs formalities and to have the goods to be transported under customs control sealed, and allow for more flexible planning of the delivery process.

Businesses that have been authorised to use the “release at location” simplification procedure can carry out customs formalities on their own. The implementation of this European approach to customs is made possible by the Automated Customs Clearance System (ACS), which has been developed and is being implemented by the State Customs Service.

Additional authorisations for the “Release at location” simplification are: “general guarantee”, “exemption from guarantee”, “independent application of special type seals”.

Permits for use are granted by the State Customs Service free of charge and are valid indefinitely.

The availability of special simplifications for a foreign trade entity indicates a status that confirms the reliability and transparency of the company’s activities. This is a global practice that demonstrates an open and effective partnership between the state and business. Thus, control procedures can be quick and inspections can be simple.

Thanks to the knowledge and experience of our specialists, we can provide you with advice and help you in the process of obtaining special simplifications.