The Ministry of Revenue and Duties reports
The permit for temporary import of goods can be transferred by a person liable to follow the said customs regime to any other person. This is possible if another person:
1) meets requirements set forth in the Customs Code of Ukraine;
2) accepts the obligations of the person liable to meet the stipulations of the temporary import regime.
The permit can be issued by a customs body upon the relevant application filed by a person liable to meet the stipulations of the said regime. The documents listed below should be submitted along with the application:
- a written application of a person, who has intent to use the temporary import regime, on acceptance of obligations of the person liable to meet the requirements of the certain customs regime;
- a written consent of a non-resident – a party to the international economic agreement, pursuant to which the goods have been temporary imported to the customs territory of Ukraine, allowing the transfer of the right to temporary import goods under the relevant customs regime.
The decision on assignment of the right or refusal to give such a permit is made by a chief of the customs body or an authorized official who endorses the application.
The customs body should immediately inform the applicant of the decision made, and do it in writing or via e-mail.
The procedure for cession of the right to temporary import goods is set forth in article 109 of the Customs Code of Ukraine.
