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Customs clearance in Diya: how much it will cost and when it will work


For the past several months, the Parliament has been debating the abolition of the so-called "zero" customs clearance. Recently, the Cabinet of Ministers of Ukraine became actively involved in the process, approved the draft law on customs clearance in "Dia" and registered it for consideration in the Parliament. The experts of the Institute of Car Market Research analyzed when the new system can start working, how it will look in practice, and most importantly, how much it will cost to clear customs on the phone.

Who can use customs clearance in Diya

The proposal is very simple and provides for the submission of the declaration through the Unified web portal of public services, simply Action. The possibility can be implemented both in the mobile application and on the website. The detailed procedure will be developed by the Cabinet of Ministers after the vote in the Parliament.

The new rules will apply exclusively to passenger cars, both new and used. For other categories of vehicles, the procedure and cost of customs clearance will remain the same as now. The environmental standard also remains unchanged — not lower than "Euro-2", i.e. from 1996.

The new mechanism will apply to both individuals and legal entities. However, an exception is provided for the latter — at the companyʼs request, a car over 3 years old can be cleared through customs according to the classic procedure, without "Action", but with the classic submission of a declaration through special brokerage programs.

How cars will be cleared through customs in Diya

In order to clear a car from abroad, it will no longer be necessary to fill out customs declarations or contact a customs broker. For registration, it will be enough to enter the basic data about the car:

  • type, make and model;
  • year of manufacture;
  • VIN code
  • engine volume (cc);
  • fuel type;
  • information about documents for the car (registration certificate, export customs declaration, other accompanying documents).

It is important that all the above characteristics of the car are proposed to be excluded from the list of information with limited access, which will allow to publish statistical information about the import of passenger cars in the format of open data publicly. Which, in turn, will provide more opportunities for automotive market analytics and increase its transparency.

Calculation of customs payments and payment will also take place within the "Action". About a month will be allocated for payment of payments. Since taxes will no longer depend on the customs value of the car, but will be calculated automatically according to a clearly defined formula, the need for a physical inspection of the car by customs officials will disappear.

Certification, which is mandatory today, is proposed to be made voluntary. As well as an expert review at Service Centers of the Ministry of Internal Affairs. This will allow you to go through not only customs clearance, but also vehicle registration in your phone, avoiding the need to visit government offices. The number plate will be assigned automatically, the electronic certificate of registration will be uploaded to the application. Physically, the document can be received by mail, and license plates can be manufactured at any private company that has a license to manufacture them.

What is the practical benefit of customs clearance in a smartphone

Automation of processes and minimization of the "human factor" during customs clearance is, first of all, a chance to fight corruption in the field, the Institute of Auto Market Research emphasizes. And also — convenience, speed and cost reduction of the process for the end user.

The main schemes for underestimating the customs value, which will become irrelevant after the approval of customs clearance in "Action":

  • indication of missing damages and malfunctions of the car;
  • replacement of car modification;
  • falsification of car sales contracts (purchases, invoices);
  • change of odometer readings (artificial increase or decrease of car mileage).

The projected cost of the car in Ukraine is also a significant advantage. This makes it possible to plan: citizens their budgets, and businesses their activities.

What will be the tax calculation formula

The most interesting and controversial point in the development of new rules is the amount of taxes that will have to be paid when importing a car. The Cabinet of Ministers proposes a transition period of 5 years, during which the cost of customs clearance will gradually decrease for cars under 10 years old.

The payments offered by the new system are:

  • Duty = 0
  • VAT = Rate * 3.5 * 20%
  • Excise duty = Rate/2

The basis for calculating taxes is the rate calculated according to the following formula:

RATE = Age factor * engine volume in cubic meters. see * Engine Type Factor * Exclusivity Factor

The age factor will change every year for 5 years.

In 2022, the following rates are offered:

  • 0 years — 2.2; 1 year — 1.9; 2 years — 1.65; 3 years — 1.55; 4 years — 1.45; 5 years — 1.35; 6 years — 1; 7 years — 0.9; 8 years — 0.85; 9 years old — 0.8; 10 years — 0.75; 11 years old — 0.7; 12 years old — 0.7; 13 years old — 0.7; 14 years old — 0.7; 15 years — 0.7; over 15 years — 0.7.

Already in 2027, these indicators will be:

  • 0 years — 1.54; 1 year — 1.33; 2 years — 1.16; 3 years — 1.09; 4 years — 1.02; 5 years — 0.95; 6 years — 0.7; 7 years — 0.63; 8 years — 0.6; 9 years — 0.56; 10 years — 0.53; 11 years old — 0.7; 12 years old — 0.7; 13 years old — 0.7; 14 years old — 0.7; 15 years — 0.7; over 15 years — 0.7.

The coefficient of the engine type depends on the fuel:

  • Gasoline/gas — 1
  • Diesel — 1.2
  • Hybrid — 0.5
  • Electro — 0

The exclusivity factor will be calculated for cars that are subject to the payment of transport tax. These are cars no more than 5 years old, the average market value of which is more than 375 times the minimum wage. As of today, this amount is equal to about 2.4 million hryvnias ($85.5 thousand). The cost of cars is determined by the Ministry of Economic Development, and publishes a comprehensive list of these models every year by February 1 on the official website.

In addition to such innovations, exemption from customs payments is additionally provided for electric vehicles, not only for passenger cars, but also tractors and trucks. And for all vehicles, it is proposed to cancel the fee to the pension fund during the first registration, which today is 3 to 5% of the cost of the car.

So how much will you practically have to pay?

Experts of the Research Institute compared the cost of customs clearance according to the "pre-war" and the new formula for 5 popular cars brought by Ukrainians from abroad, in two versions: for 2022 and 2027. And for the completeness of the picture, the cost of customs clearance of one of the most expensive cars imported under "zero" customs clearance.

Comparison of the cost of customs clearance of popular cars

Thus, it will be most profitable to clear customs for newer cars under 5 years old. So, for new cars, the cost of customs clearance may be 9% of the value in 2022 and 6% in 2027 (for the Mercedes-Benz G-Class for 248 thousand euros), on the other hand, for an old diesel Passat, you will have to pay as much as 63% of its value .

If you compare with the customs clearance rates that were in effect before the "zero" customs clearance, you will have to pay less under the new tax formula. However, many things have changed: cars abroad have become more expensive, and the cost of their delivery has increased. Ukrainians have less money due to the economy weakened by the war. Therefore, despite the formal reduction of taxes, the final cost of cars in Ukraine, cleared according to the new formula in Diya, may be even more expensive than before the war.

Optional certification and the absence of the need to pay for the services of a customs broker can be a pleasant bonus, although these costs today total about $200.

When the law can be adopted

Like any draft law, it must first be considered in specialized committees. Later — to vote on the basis, undergo repeated discussion in committees and adopt as a whole. After that, the document must be signed by the President. And only after publication in the official press, it will begin to act.

As practice shows, in the case when the decision is debatable — and there are always heated discussions regarding the customs clearance of cars — such a process can take several months, or even years, the Institute of Car Market Research explains. For example, the first statements about customs clearance in Diya were announced more than a year ago. Then there were many discussions and only now — the registration of the draft law.

Now everything is in the hands of the Parliament. After the adoption of the law, the Cabinet of Ministers needs at least one more month to implement the technical part of the service. Therefore, experts predict that the actual date of commencement of the new mechanism is not earlier than the fall of this year.

Is it good or bad? Expert opinion

An unequivocal plus of the draft law is an innovative approach to customs clearance and car registration in the mobile application. This can really fight corruption in the field of customs value determination, create a comfortable service and minimize bureaucracy. And also to create favorable conditions for conducting an honest and transparent automobile business in civilized conditions.

As for the tax calculation formula, the question remains debatable. Considering the situation in the country, the low purchasing power of Ukrainians, the low level of motorization and the need for mobility, the cost of customs clearance should be lower.

Among the shortcomings of the draft law, experts also point out that problems may arise in the process of European integration and harmonization of Ukrainian legislation with European legislation, because the decision to depart from the customs value of the goods contradicts international agreements. Article 85 of Council Directive 2006/112/EC of November 28, 2006 on the common system of value added tax states that when importing any goods from abroad, the basis for taxation should be the customs value.

Also, the proposed system will work only for passenger cars. And changes are also necessary in the import of trucks, buses and special equipment, where there are the same problems as in the passenger car segment.

The impact of the new system on the import of cars from American countries should be highlighted separately. Most of such cars were bought by Ukrainians at insurance auctions damaged. Thanks to the low price and cheaper customs clearance, the final cost of the car in Ukraine was significantly cheaper than "unbeaten" analogues. Since the customs value will not affect the amount of taxes charged, the customs clearance of a damaged and whole car will be the same. This will reduce the number of cars from America in the structure of imports.

In any case, the discussion continues, the political will for changes has appeared, because the concept of customs clearance of cars in Diya is supported by the President. Therefore, the chances of radically changing the sphere of vehicle import are greater than ever before. It is only necessary to polish the project by correcting the mentioned shortcomings.

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