WHAT IS A CUSTOMS DECLARATION?
A customs declaration must accurately link the goods, UKT ZED code, customs value, country of origin and delivery documents. For an importer and exporter, it is the main customs clearance document and, after release of the goods, part of the company's accounting and document package.
Data for the declaration are prepared before the cargo arrives so that the broker or the company's own declarant works with a complete set. UBC helps organise documents for one-off or regular clearance.
Goods, code and customs declaration data
Declaration is carried out by stating accurate information about the goods, the purpose of their movement and other data required for customs control and clearance. The declaration links the name of the goods, UKT ZED code, quantity, weight, customs value, origin, consignor, consignee, transport, customs procedure and delivery documents.
The commercial name in the invoice should correspond to the actual goods and technical description. For equipment, sets, chemicals or goods with complex classification, characteristics, catalogues, specifications and other materials explaining function and composition are prepared for the declaration. The UKT ZED code affects the customs duty rate and other customs conditions, so it is advisable to determine it before the final purchase price calculation.
Customs value is linked to the contract, invoice, payments, transport and insurance documents. The country of origin is confirmed by documents prescribed for the specific delivery and tariff regime. Consistent names in the contract, invoice, packing list and declaration simplify the work of the whole team.
Declarant, broker and document package
The declaration is submitted by the declarant or an authorised representative. A company may declare its own goods in its own name and interests, while a customs broker representing another person works on the basis of authorisation. From 20 April 2026, the old permits for brokerage activities ceased to be valid.
The standard package includes the foreign trade contract, invoice, packing list, transport documents and other materials depending on the goods and customs procedure. For imports, information on customs value and price components is prepared separately. Accounting and payment documents should make it possible to compare the declaration amount with the actual business transaction.
After clearance, the company keeps the declaration together with the contract and documents for the specific consignment. This gives the accounting department the basis for recording the import or export and gives the manager ready data from previous deliveries of the same goods.
For regular imports, consistent names and item numbers in the contract, invoice, warehouse software and declaration save time for the accounting department and broker. Each new consignment then adds only the actual quantity, price, transport data and clearance date.
Common transit and NCTS Phase 6
Ukraine uses NCTS for goods under the common transit procedure. On 22 June 2026, Ukraine began international application of NCTS Phase 6. The new version supports a combined transit declaration with safety and security data and interaction with the European ICS2 system in the prescribed cases.
NCTS Phase 6 transit declarations are completed according to the data-set structure of the Convention on a Common Transit Procedure. Businesses can submit them through the Single Window or compatible software. For the carrier and consignor, this means one electronic data set for international transit.
UBC can help the company collect documents for the declaration, organise work with a broker and calculate customs payments for a specific consignment. To begin, the contract, invoice, description of the goods, country of origin, delivery terms and transport scheme are sufficient.
For companies that regularly use common transit, it is important to agree in advance with the broker or own declarant how NCTS will be submitted, access to the Single Window and the employee responsible for transit messages.
Related Pages
After the customs declaration is completed correctly, the owner receives the confirmed cost of the goods and documents for accounting. UBC will help agree the code, customs value and broker's work before the consignment is imported or exported. We will be pleased to answer additional questions. We wish you every success in foreign trade!
Why Choose UKRBUSINESSCONSULT?
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
Which data have the greatest effect on a customs declaration?
The UKT ZED code, customs value, quantity, origin, delivery terms and transport data directly affect clearance and the amount of payments.
Who can submit a declaration?
The declaration is submitted by the declarant or an authorised representative. A customs broker represents another person on the basis of the relevant authorisation.
What changed in NCTS in 2026?
On 22 June 2026, Ukraine began international application of NCTS Phase 6, which supports a new transit data structure and a combined transit declaration.
What does the accountant receive after customs clearance?
The accountant receives the completed declaration with information about the goods and customs payments and uses it to record the import or export.
