HOW TO CHOOSE A CUSTOMS BROKER
A customs broker prepares clearance for a specific product, code, documents and delivery terms before the cargo arrives. Since 20 April 2026, Ukraine has used an authorisation mechanism for customs brokerage activities, and the previous permits have ceased to be valid.
For an importer or exporter, the main considerations are the broker's experience with the required goods, a clear tariff, an accessible responsible specialist and willingness to work with documents in advance. UBC helps compare terms and the brokerage agreement against the client's real shipments.
Broker Authorisation and Authority
A customs broker is a company that provides customs representation and declaration services in the interests of another person. After the end of the transitional period on 20 April 2026, such activity is carried out on the basis of an authorisation. A company that declares its own goods in its own name and interests may act as a declarant without customs broker status.
The broker files the customs declaration, works with the product documents and represents the client before the customs authority within the agreement and granted authority. The director should determine from the outset who sends documents, who approves product characteristics, who responds to customs messages and who gives final instructions on behalf of the company.
For the first shipment, the broker receives the actual contract, invoice, product description, country of origin, Incoterms terms and transport data. Based on these materials, the broker can state the required documents, estimated customs payments and the cost of its own work. For complex equipment, chemicals, food products or sets, experience with the same or a similar range is especially valuable.
It is useful to confirm the broker's authorisation against the details of the company that will actually act as the representative in the declaration. In the agreement, the service provider's name, authority and contact details of the responsible agent should match the real organisation of the work. For the client, this provides direct contact with the person preparing the declaration and communicating with the customs authority.
Goods, Code, Customs Value and Documents
The UKT ZED code, customs value and origin of the goods directly affect the declaration and the amount of payments. The broker works with the client's data, while the company provides technical characteristics, commercial documents and price information. For a regular product range, it is useful to keep one product file with names, item numbers, composition, purpose and usual codes.
The agreement with the broker should set out the scope of services, procedure for receiving documents, response times, tariff, additional costs and the procedure for approving the declaration. Work with the warehouse, terminal, inspection, transshipment, storage and transport should be defined separately, because these amounts are often charged by other participants in the supply chain.
If the customs authority raises a question about the code, value or origin, the broker provides the client with the substance of the question and the relevant documents. A lawyer, accountant or product specialist can provide information within their area. This division makes it possible to prepare a response quickly and maintain one consistent company position for the specific shipment.
For a new product item, the broker should receive photographs, the technical passport, material composition, function and method of use. This information helps distinguish between close UKT ZED codes and calculate duty and other payments immediately using the actual product characteristics.
Tariff, Timing and Regular Shipments
A broker's price may be set per declaration, shipment, vehicle or comprehensive service. The full clearance cost matters to the owner: broker service, terminal, warehouse, inspection, storage, transshipment and possible transport downtime. The difference between two brokers' tariffs is often less than the cost of one day of truck or container downtime.
For regular trade, it is profitable to work with a broker who knows the product range, contracts, usual clearance locations and company documents. After several shipments, a standing tariff, document submission deadlines and weekend working procedure can be agreed. If shipments pass through different customs offices, it is useful to know from the outset who actually represents the client at each location.
A reserve broker gives the company a second working contact for another clearance point or a large cargo flow. Previous declarations, product records and contractual documents are kept by the client itself, so transferring work between service providers takes minimal time. UBC can compare brokerage agreements and tariffs and help organise regular customs clearance for your product range.
It is convenient to agree a standing tariff separately for a standard declaration and for additional work. The client then knows the price of an ordinary shipment in advance, while separate actions — inspection, additional documents or work outside the usual clearance location — have their own agreed cost.
Why Choose UBC?
The principal activities of the UBC group of companies include financial and investment services, assistance with obtaining finance and attracting investors, the purchase and sale of established businesses, IT services and commercial property development in Ukraine and abroad. Company registration in Ukraine and abroad, corporate law, offshore jurisdictions and offshore companies, business consulting, audit, certification, LLC registration, registration of financial companies, asset management companies and mutual investment funds, registration of joint-stock companies, securities and bond issues, support for foreign investment, construction licences, permits for design and construction, and other services for successful business in Ukraine are also available. We provide our clients with a full range of turnkey business services within the shortest practical timeframe. Our continuously expanding network of regional and international partners helps resolve our clients' issues effectively when doing business both in Ukraine and abroad.
We always work towards the result you need and will do everything possible to achieve it within the required timeframe, taking account of your wishes and requirements. Why is it better to start a business in Ukraine with UBC? The answer is simple: we have considerably more practical experience, resources and capabilities. We have been and remain leaders in Ukraine in corporate services, and the UBC corporate structure comprises more than 10 companies operating in different business sectors.
Frequently Asked Questions
Where Should You Start When Choosing a Customs Broker?
For an initial comparison, a description of the goods, the clearance location, number of shipments and brokers' offers are enough. The owner sees the tariff, authority and experience of each candidate.
What Status Does a Broker Need in 2026?
Since 20 April 2026, customs brokerage activity has been carried out under an authorisation in accordance with the Customs Code.
How Are Timing and Cost Agreed?
The cost depends on the goods, number of declarations, clearance location and additional services. The client agrees the tariff and scope of work before the first shipment.
What Does the Owner Receive after Choosing a Broker?
The owner receives an agreed contract, tariff, document-exchange procedure and a clear allocation of responsibility between the company, broker and carrier.
How to Start Importing Goods
Incoterms Rules for Importers and Exporters
How to Determine a UKT ZED Commodity Code
Customs Duty and Import VAT
Export Documents
International Transit under NCTS
Accounting and Tax Support for Companies
Legal Support and Compliance
Licences, permits, certification
Finance, Grants and Investment
International Trade and Market Entry
Digital Services for Companies
UBC and Partner Services Across Ukraine
Overview for Companies in Ukraine