Ukraine customs procedures: Single Account to remit customs payments

Information is privided by EY Tax and Legal Practice

Vladimir Kotenko Partner / +380 (44) 490 3006 /Vladimir.Kotenko@ua.ey.com

Igor Chufarov Partner / +380 (44) 492 8231 / Igor.Chufarov@ua.ey.com

Albert Sych Partner / +380 (44) 499 2011  / Albert.Sych@ua.ey.com

Olga Gorbanovskaya Partner / +380 (44) 490 3022 / Olga.Gorbanovskaya@ua.ey.com

Igor Dankov Senior Manager / +380 (44) 490 3039 / Igor.Dankov@ua.ey.com

According to Ukraine’s Ministry of Finance and the State Fiscal Service the Single Treasury Account begins working in the testing mode for remittance of customs payments starting 23/01/2019.  
The Single Account allows the enterprise remitting customs payments to the single account of the State Fiscal service in the State Treasury regardless of the customs office where the goods are cleared through customs. Before that customs payments had to be remitted to the treasury accounts of each customs office. Advance customs payments paid to the account of one customs office could not be used for customs clearance of the goods in the other customs office.  


The Single Account would be launched as follows:

•    Until 17 February, the Single Account would work in the testing mode exclusively for Kyiv City Customs Office and Kyiv Regional Customs Office. From 18 February until 15 March, it will be available for all customs offices. At this stage the Single Account could be used only by companies participating in the pilot project organized by the State Fiscal service.
•    From 18 March until 15 April will be a transitional period when all companies would be able to remit payments to the Single Account. It would not be possible to remit payments to old accounts but the companies would be able to use the balance of funds on these accounts for customs payment purposes.
•    From 16 April customs payments could be remitted exclusively to the Single Account.

We recommend getting prepared in advance and ensuring that there is no balance of funds on old customs treasury accounts by the middle of April.