The procedure for releasing warranty documents

Customs Clearance

An important stage of customs control is the release of the guarantee document. Thus, pursuant to Article 3154 of the CCU, the customs authority of destination shall release the guarantee document no later than two hours after the customs authority receives confirmation of the actual fulfilment of the obligations secured by the guarantee or confirmation of the termination of the obligation to pay customs duties in accordance with Article 290 of the CCU, namely:

  1. When fulfilling the obligation to pay customs duties;
  2. If the goods were destroyed or irretrievably lost prior to their release as a result of an accident or force majeure under normal conditions of transportation, storage or use (operation) and in the absence of violations of the requirements and conditions established by the Customs Code of Ukraine (CCU), as well as as a result of natural losses, which are confirmed by the relevant acts;
  3. If the goods are destroyed or transferred to the state ownership in accordance with the CCU;
  4. If the goods are confiscated in accordance with the CCU;
  5. If the conditions of the relevant customs regime or customs formalities are met, which allow the completion of the customs regime or transaction with goods;
  6. If, after the release of goods into free circulation on the customs territory of Ukraine in accordance with part six of Article 75 of the CCU, the company refused to use such goods for their final (intended) purpose and the goods were exported outside the customs territory of Ukraine;
  7. If the goods, commercial vehicles are forcibly alienated or seized in accordance with the Laws of Ukraine “On the Legal Regime of Martial Law” and “On the Transfer, Forcible Alienation or Seizure of Property in the Conditions of the Legal Regime of Martial Law or State of Emergency”;
  8. In the case of receipt of funds (in the amount of customs payments that would have been due upon release of goods and commercial vehicles into free circulation in the customs territory of Ukraine) received from the sale of goods and commercial vehicles specified in part seven of Article 293 of the CCU to accounts opened for crediting state budget revenues, the control over the collection of which is vested in the central executive body implementing the state customs policy.

Prior to the introduction of the new guarantee management system (GMS), the release of guarantee documents took place at the time of delivery of the cargo to the customs control zone of the destination customs office. However, with the final transition to the new guarantee management system, the release of guarantee documents takes place under the following conditions:

  • For imports – after the goods are placed under the customs regime;
  • In case of re-export – at the moment of actual border crossing;
  • In the case of transit – at the moment of actual border crossing;
  • In case of internal transit – upon delivery of the goods to the customs control zone of the customs office of destination.

It is important to note that the release of warranty documents can be performed in automatic and manual modes. For automatic release, 3 conditions must be met:

  1. Only one declaration under the customs regime “import” of the type IM 40 DE should be issued for one preliminary declaration (i.e. if the goods cleared under one IM EE are released into free circulation under two or more IM 40 DE, the guarantee document is released manually). Moreover, this condition applies only to the release of goods into free circulation;
  2. The customs value in currency (column 22 of the customs declaration) in the IM EE and IM 40 DE must be the same;
  3. The net weight (column 38 of the customs declaration) in the IM EE and IM 40 DE must be the same.
  4. In order to release the guarantee document manually, the declarant must apply to the inspector who carried out the customs clearance of the cargo with a corresponding request for the release of the guarantee.

Given the current circumstances at the border, the number of cases of expiration of the delivery time for goods exported outside the customs territory of Ukraine has increased. In this regard, in order to avoid violation of customs regulations and the occurrence of a warranty event, we would like to remind you of the algorithm of actions provided for in the Procedure for the execution of customs formalities during transit movements, approved by Order of the Ministry of Finance of Ukraine No. 1066 dated 09.10.2012:

“If during the transit transportation of goods a commercial vehicle could not arrive at the customs office of destination within the established time limit due to an accident or force majeure, the time of operation and/or elimination of the consequences of these circumstances shall not be included in the transit transportation period, provided that the accident or force majeure is documented and the carrier timely (before the expiry of the established transit transportation period) informs the nearest customs authority in writing about the circumstances of the event, including the details of the accident.

Such written notifications shall contain information on:

  • reasons for the delay (for example, a screenshot from an email, a certificate from a service station);
  • registration number of the vehicle used to transport the goods under customs control;
  • surname, name, patronymic, series and number of the driver’s passport;
  • number of the document controlling the movement of goods (customs declaration).

It is worth mentioning the time limits for transit traffic to the customs authority of destination in Ukraine. Pursuant to Article 95 of the CCU, the following time limits are set depending on the type of transport:

  • for road transport – 10 days (5 days in case of movement within the area of operation of one customs office);
  • for railway transport – 28 days;
  • for air transport – 5 days;
  • for sea and river transport – 20 days;
  • for pipeline transport – 31 days;
  • for pipeline transport (with transshipment to other modes of transport) – 90 days.

Due to the constant monitoring of the status of the issued warranty documents, the managers of Pentada Trans PT identify cases of expiration of the delivery time in advance and take the necessary measures to resolve the situation. Cooperation with us guarantees you reliability and professionalism at every stage of foreign trade operations.