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Customs Procedures and Foreign Trade

Customs Procedures and Foreign Trade

We help our clients to find answers and solve complex issues and problems in the field of foreign economic activity.

We help our clients to solve issues in the field of foreign economic activity.

The practice of providing customs procedures and international trade services is a part of the international practice of international corporate taxation and regulation of international trade of KPMG in Ukraine, which in turn is a part of the professional practice of the Tax and Legal Department of KPMG Ukraine, with offices in Kyiv, Lviv, Odessa and Kharkiv.

We assist companies with risks mitigation in relation to international corporate taxation and foreign trade by providing the following services:

  • Diagnostics and providing advice/solution on a possibility or efficiency of usage of the international agreements of Ukraine in the spheres of taxation, customs issues, foreign trade regulations, including special sanctions etc.;
  • Represent interests in regulatory authorities on the issues of international corporate taxation and international trade as an authorized representative, in particular, in the following cases:
    • audits or procedure for appealing against the decisions, actions or omissions of the regulatory authorities;
    • preparation and provision of explanations on issues that arise during such audits or appeals;
    • review and obtaining of official documents (certificates) on audits in the regulatory authorities; 
    • signing official documents (information) on the audit, and in case of any comments on the content (text) of prepared documents (certificates) – advise to sign them with a proviso;
    • preparation and submitting of written objections to acts (certificates) of such audits to controlling agencies;
    • requirements and verification of data and facts that may argue for the clients; 
  •  Prepare requests for obtaining and receive: 
    • individual rulings of controlling agencies on the practical application of tax and customs legislation of Ukraine on international corporate taxation and international trade; 
    • preliminary decisions of the customs authorities in respect of: (i) the classification of goods under UKT ZED (Ukrainian Classification of Commodities for Foreign Economic Activity), (ii) determining the country of origin of goods, (iii) placing of goods under a certain customs regime;
    • clarifications of the Ministry of Economic Development and Trade (other initiators) on the application of special economic sanctions;
  • Diagnostics of risks in relation to currency control and other legislation concerning foreign trade operations;
  • Registration, maintenance and de-registration of representative offices of non-residents in Ukraine;
  • Registration of international technical assistance projects in order to receive benefits under tax, customs and currency legislation;
  • Examination of documents submitted to custom authorities for customs clearance, i.e., determination of customs value, examination of documents’ completeness and compliance with current legislation;
  • Assistance in communication with customs authorities in the process of customs clearance of goods;
  • Examination of documents submitted to the Ministry of Economic Development and Trade, other initiators of the special economic sanctions concerning the termination, the change, the cancellation, and the disputing of applied special sanctions;
  • Advising on the application of tax, customs, and other legislation in the field of cross-border transactions, as well as its changes in other jurisdictions.

Our International Corporate Taxation and Foreign Trade Regulation professionals actively cooperate with other departments and divisions of KPMG in Ukraine, including our regional offices in Kharkiv, Lviv, and Odessa, as well as with the global network of KPMG offices in more than 150 countries. KPMG professionals employ local and global experience and opportunities of KPMG in these and other spheres and areas of cross-border transactions

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