Customs clearance on a real example.
The law that nullified all taxes on import of cars from abroad is already working. How specifically, we will show on the example of a real car. engine. This car was imported to Ukraine for a specific customer.
The car was purchased from a European dealer after careful selection and technical diagnostics. However, in order for the intermediary company to purchase it, in Ukraine it was necessary to issue a notarized power of attorney from the customer. It cost 1000 UAH.
Next — an extract from the contract of sale. It is impossible to clear a car in Ukraine without them. Depending on the country and the seller, they come in several varieties, they indicate the price of the contract. Now you should not underestimate the cost of the purchase, because taxes are not levied on them anyway. And after the end of martial law, customs officers can check this information, so you should not hide it.
To cross the border, you need to issue an «export declaration» — a document confirming the intention to take the car out of the European Union. It can be obtained from any of the local customs brokers, many of whose offices are located on the way to the border checkpoint. The issue price is about 850 UAH.
You should cross the border along the «red corridor» at the customs of both countries — from where you import cars and in Ukrainian, that is, together with freight transport («trucks»). The foreign (in our case, Polish) side inspects the car, checks the documents, «closes» export declaration, after which you should go to the Ukrainian checkpoint, also to the & # 171; red corridor & # 187;.
In order not to linger too long at the Ukrainian checkpoint, you should take care to have a prepared preliminary customs declaration of a citizen (PDC), which is drawn up in advance by a Ukrainian broker on the way to the border. Yes, until you can do without a broker — he should be sent in advance all the data about the car and its owner. The broker registers the PDD at customs using a special program, and sends the number of this document to the person driving the car.
According to the new law, there is no need to pay anything at the border (make a deposit in the amount of customs payments), because in the columns «duty», «excise» and «VAT» zeros are indicated. After that, the car leaves the border checkpoint, but customs clearance has not yet been completed. At the time of the first entry under the new law, the customs clearance procedure from the Cabinet of Ministers had not yet been simplified, according to which everything could be done simultaneously at the border. Therefore, to complete all the formalities, the car should be delivered from the border to one of the customs posts of the local customs.
There, the broker prepares a customs declaration (no longer «preliminary»), and the car with all the documents enters the customs control zone. It is important that in «registration certificate» of this car, the «Euro-5» standard was specified, and if this clarification was not there, you would have to get a certificate of compliance of the vehicle with a certain eco-standard even before the start of all customs formalities.
Finally, customs clearance the car is finished, it leaves the customs control zone, and the owner receives a «closed» customs declaration and customs certificate, which allows you to register a car in the Ministry of Internal Affairs. But before that, the vehicle should be certified — these requirements remain in force.
In terms of expenses: a broker will cost about UAH 3,000, car certification — UAH 2,500–3,000. The last step remaining in this seemingly simple story is the state registration of the «freshly-fitted» car. The services of the service center of the Ministry of Internal Affairs (as well as a registration certificate and license plates) will cost the owner about UAH 800, in addition, a fee for the first registration to the Pension Fund, which is 3 to 5 percent of the customs value of the vehicle, must be paid.
After that, Mercedes-Benz receives Ukrainian license plates, while no customs payments — duties, excise and VAT — were paid.
The total registration costs, not including the PF fee for the first registration of the vehicle, amounted to a little more than 8 thousand hryvnias. Also, the cost of travel, fuel, accommodation, etc. was not taken into account here.
For example, our diesel Mercedes-Benz C-Class, 2012, which was bought in Poland for 6300 euros, cost all payments of 8500 US dollars. A similar one in Ukraine costs from $10,000, so there is a benefit from zero customs clearance.
In general, if you do not import a car yourself, but someone will do it for you on a commercial basis, depending on the car, its location in the EU, local characteristics of a particular country for insurance, I’ll take off the car and other similar moments, to the price “there” should be added from about $ 1000 — 1500. This is if we talk about cars priced up to $ 8-10 thousand.