Import and sale of fuel in Ukraine
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Import of fuel is a very hot topic due to the fact that in war conditions this product has become quite scarce – there are queues at refueling stations and it is difficult to buy it in bulk. Moreover, fuel is extremely necessary for industrial needs, so many entrepreneurs are thinking about organizing their own import of fuel to Ukraine.
The question arises, firstly, about the possibility of importing this type of product – the possible amounts, additional permits, customs clearance documents, and secondly, what to do if the entrepreneur in Ukraine plans not only to use the fuel itself, but also to sell it. Even if it is just a matter of transporting, storing or selling fuel “from a gasoline truck” – you may need a special permit - a license.
How to import fuel to Ukraine?
First of all, it should be noted that the customs clearance of such specific goods is not authorized by any customs office, but only by the Energy Customs of Ukraine. One should know the customs clearance of the goods even at the stage of preparation for crossing the customs border of Ukraine, since when making a preliminary customs declaration for goods the UCGFEA (Ukrainian Classification of Goods for Foreign Economic Activity) code requires the security of payment of customs duties. What does it mean?
When executing the preliminary customs declaration for crossing the border, all the necessary customs payments must be paid to the single account of the customs office. When the inspector draws up a declaration, it will block customs clearance fees, which will be written off during the actual customs clearance.
Now temporarily, for the period until the termination or cancellation of the military emergency situation on the territory of Ukraine, the excise duty and the duty is 0% on imported fuel, VAT - 7%.
If you use the simplified taxation system, the VAT will be 0%. Please see more details here.
When submitting the preliminary customs declaration, you should also decide on the point of crossing the border of Ukraine, because after the preliminary customs declaration is made, it will be problematic to change it.
What is the fuel customs clearance procedure in Ukraine?
Despite the fact that customs clearance is performed by the energy customs and not by the regular customs, the customs clearance is performed under the standard procedure.
As for all other goods, you need to have the shipping documents:
- an agreement;
- additional agreements and specifications;
- invoice with translation;
- packing list with translation;
- CMR or other transport document depending on the type of transport;
- payment documents confirming payment for the goods;
- export declaration.
Depending on the terms of delivery, you may need the following documents:
- insurance policy;
- contract of carriage;
- invoice for transportation or other document confirming the cost of transportation of goods.
Fuel imports to Ukraine provides for a certificate of origin as a mandatory document. It is submitted to customs with a translation at declaration and quality passport specifying the essential characteristics of the goods.
Please note! During wartime Ukraine has actually canceled the process of fuel certification, but the labeling of the goods must be indicated in the shipping documents.
Our company provides services of full support for the import of any goods to Ukraine. Please see the cost and range of services here.
License for storage and sale of imported fuel in Ukraine
After the customs clearance of the fuel, the story does not end, because the entrepreneur needs to have a license for storage of fuel or its sale. Such licenses are submitted to the tax office at the place of the entrepreneur’s registration or at the place of fuel storage. They are issued for a fee, the fee is set depending on the type of activity. Licenses are issued for 5 years, and the license fee must be paid annually.
To get the license one must have the appropriate UCGFEA code and submit the documents stipulated by law. The list of documents and requirements for the licensee depends on the type of fuel-related economic activity - only storage and personal use? Or do you intend to sell fuel without a place of sale? Or are you planning to start a gas station? All these are different projects, different volumes of preparation and different sets of documents.
You can learn more details from other articles or from our specialists:
Additionally, it should be noted that the absence of the necessary license from the tax authorities entails heavy penalties, and the tax authorities will fix violations at the first detected sale of fuel.
Do you want to start a fuel import business in Ukraine? Don’t hesitate to contact us. We offer import support and assistance in obtaining all permits in one place.