Storage regulations

The term of keeping goods at the customs warehouses cannot exceed 1095 days from the date of placing the goods under the customs warehousing procedure, the press-office of the Ministry of Revenue & Duties reports.

The period of holding goods under the customs procedure applicable for taxable goods, foreign-made goods, including derivative products that have been placed before under the transit procedure, temporarily import or processing procedures in the customs territory of Ukraine, cannot exceed 365 days from the date of placing them under the customs warehousing procedure.

Foreign made goods holding under the customs warehousing procedure till the end of their shelf life or expiration should be declared to the customs in order to be brought to the territory of Ukraine under another customs procedure or be re-exported.

If foreign made goods storing under the customs warehousing procedure have been spoilt or damaged due to an accident, breakdown or force major circumstances, it is allowed declaring these goods for free movement within the customs territory of Ukraine as the goods as if being spoilt (damaged) before importing, provided that the occurrence of the accident is confirmed with required documents.

The term of storing goods under the customs warehousing procedure, which are intended to be exported, cannot exceed one year from the date of placing them into this customs procedure. Until the end of storage period these goods should be transported outside the customs territory of Ukraine. 

In case of failure to fulfil the requirements for disposal of goods processed under the customs warehousing procedure, an owner of the customs warehouse should hand them over to the revenue body’s warehouse within 30 days after the end of storage period, and in case of end of their shelf life or expiry  - to declare them to the customs as those intended for processing under the destruction or elimination procedure.

Additionally, the said above requirements as well as other clarifications are available on the online information resource open to general public (category is 204.14). to get this information please visit (http://zir.minrd.gov.ua) or official government web portal of the Ministry of Revenue & Duties of Ukraine («information resource»).