Business participation in international trade involves not only finding partners and sales markets, but also complying with complex customs procedures. Only thanks to this will it be possible to successfully import and export, and accordingly, to make a profit, not financial losses.
What is customs clearance and how does it work in 2026
Customs clearance is the process of checking and registering goods at customs so that they can be legally moved in the future.
The main feature is that customs clearance in 2026 is predominantly carried out electronically.
Main customs procedures and stages of clearance
Customs procedures are one of the regimes in which goods are under customs control.
Key customs procedures
| import | goods are imported into Ukraine and remain here |
| export | goods are exported from Ukraine |
| transit | goods pass through the country without customs clearance (no taxes are paid) |
| temporary import | goods are imported only for a certain time and must be returned |
| temporary export | goods are exported only for a certain time and must be returned |
| customs warehouse | goods are stored without paying duties (payments are deferred) |
Customs clearance consists of the following stages:
- determination of the UKT foreign economic activity code;
- conclusion of an agreement with a customs broker or logistics company;
- packaging and labeling of cargo;
- preparation of all necessary documents;
- submission of a customs declaration;
- preliminary calculation of duties;
- confirmation of customs value;
- payment of customs payments;
- transportation of cargo;
- customs control.
After successful completion of all these stages, the goods are released for free circulation. From this moment on, it can be sold, used in business activities, transferred to counterparties, etc.
Customs rules in Ukraine: what changed in 2026
Although the main customs procedures and VAT and duty rates remained unchanged, there were still minor changes in customs clearance in Ukraine.
What new customs rules came into force in 2026:
- the procedure for paying customs payments has changed – now everything is paid to a single account of the State Customs Service, and not to a specific customs office;
- customs receives more powers, in particular, the strictest control concerns customs value;
- privileges for the import of electric vehicles have been canceled – from now on, it is also necessary to pay duty, excise duty and VAT for the import of electric cars;
- customs brokers can now only work with official authorizations, which significantly increases compliance with professional standards.
Most likely, in 2026, it is planned to approve a new Customs Code, which will bring Ukrainian legislation closer to the EU.
Documents for customs clearance of imports and exports
What documents are required for customs clearance of imports and their characteristics
| Document | Characteristics |
| foreign economic agreement (contract) | an agreement between a Ukrainian company and a foreign supplier, which contains all data on the goods and terms of delivery |
| invoice | invoice; contains a description of the goods, quantity and price |
| packing list | detailing of the cargo to simplify inspection and customs control |
| transport documents | CMR for road transport, bill of lading (Bill of Lading) for sea or air waybill AWB |
| customs declaration (import or export) | the main document for customs, confirming the product code, customs value, etc. |
| certificate of origin | confirms the country of manufacture (EUR.1 for the EU) |
| certificate of conformity / quality | confirms the quality of the goods and their admission to the Ukrainian market |
| payment documents | certify payment for the goods (payment orders, SWIFT) |
Additional permit documents will be required for some categories of goods. For example, licenses for alcohol and pharmaceuticals, a veterinary certificate for products of animal origin.
Typical violations of customs regulations and how to avoid them
Violation of customs regulations most often occurs due to trivial errors in documents, calculations and cost.
What difficulties do businesses most often encounter in customs clearance of goods:
- incorrect classification of the UKT FEA;
- incomplete package of documents (in particular, lack of permits and certificates);
- undervaluation of customs value (adjustment by customs);
- inconsistency of data in the declaration, invoice, CMR, etc.;
- violation of customs rules of the country of origin (for example, an attempt to obtain a benefit that is not actually provided).
Fines for incorrect customs clearance are quite high and can reach more than 100% of the value of the goods.
Customs clearance of goods: practical advice for business
In order not to have problems during inspections by inspectors, at least you need to follow the following practical advice:
- draw up an accurate description of each product;
- indicate the real value;
- prepare all documents before sending the cargo;
- check the correctness of the UKT FEA code, because it affects customs duties, documents and risks.
Accordingly, the best strategy for customs clearance in 2026 is maximum transparency and accuracy of documents. And this will be ensured with confidence by cooperation with a customs broker.
Conclusion
To avoid all risks and violations of customs rules, to organize customs clearance and overall cargo transportation – contact a professional.
Among the services of the transport and logistics company TVL is customs brokerage. A customs broker from TVL will correctly draw up all documents in accordance with international standards and requirements of regulatory authorities. The client will be able to focus on his own important tasks at this time, receiving a high-quality and fast result – customs-cleared and sold goods.
