A presidential decree on improving the operations of state customs service bodies and deploying modern approaches to customs administration has been signed.
Starting September 1, 2026, the following requirements will be abolished:
- the restriction on advance payment to a foreign partner when importing goods on the basis of an invoice, without a foreign trade contract;
- the requirement to secure 50% of proceeds in advance when exporting goods on the basis of an invoice, without a foreign trade contract;
- the requirement to ensure advance payment, or to provide guaranteed forms of payment (letter of credit, bank guarantee, insurance policy), when exporting goods in national currency;
- the requirement to obtain a sanitary-epidemiological conclusion when product samples are insufficient to test food products — in such cases, the authorized body will instead issue a letter confirming the quantity is inadequate for testing;
- the requirement to submit permits for importing biologically active substances, new chemical compounds, food additives, polymers and perfume-cosmetic products during customs clearance, as well as certificates confirming the state registration of medicines and medical devices. These permits and certificates will instead be checked during mandatory conformity assessment and when the sanitary-epidemiological conclusion is issued.
Importing goods above the duty-free threshold to get cheaper
Starting October 1, 2026:
- foreign trade operators with a low risk rating and an active VAT certificate will be able to offset value-added tax owed on imports against one another;
- fees for customs clearance, phytosanitary certificates, fumigation and certificates of origin will drop by 30%, as export control procedures are digitized and streamlined.
Starting January 1, 2027, measures to simplify the control of customs value will include:
- post-clearance control of customs value for goods imported by low-risk operators, once the goods have already entered free circulation;
- a ban on setting fixed customs values for goods for control purposes;
- the rollout of an advance ruling system for determining customs value;
- the use of price data from official dealers and distributors when verifying customs value.
By January 1, 2028, a mobile app will be deployed allowing businesses to access all customs services and payments in one place.
Cash currency up to $10,000 to be exportable without declaration
Starting June 1, 2027, the following procedures will take effect:
- minor discrepancies between a certificate of origin and supporting documents that do not affect the nature of the goods will no longer be grounds to reject the certificate;
- environmental certificates for exports will be issued only at the exporter's voluntary request;
- applications for refunds of overpaid or over-collected customs duties will be submitted, reviewed and answered electronically through a centralized system;
- through direct amendment of the customs cargo declaration:
- previously paid customs duties and taxes will be refunded once re-export requirements set by law are met and customs control is completed at the border checkpoint;
- most-favored-nation or free-trade treatment will be restored if a properly issued certificate of origin is submitted within one year of the date the goods were placed under a customs regime requiring duty payment;
- if post-clearance control finds that a certificate of origin was not properly issued, operators will have three years from the date of clearance to submit a correct certificate and restore tariff preferences, except where international rules provide otherwise;
- transit declarations will be submitted before vehicles arrive at the border checkpoint;
- a new, simplified system for preliminary customs cargo declarations will be deployed, under which:
- the preliminary declaration will serve as the application for certificates and permits;
- authorized bodies will issue certificates and permits in advance for low-risk goods based on the preliminary declaration;
- the practice of re-listing already-issued certificates and permits in the final declaration will be scrapped;
- goods cleared for import under a preliminary declaration will be released on an expedited, risk-based basis on arrival at the border checkpoint;
- financial penalties for overdue accounts receivable on export operations will not apply to authorized economic operators.
