Automatic Restrictions on Authorisation Based on Customs Declaration

On 20 April 2026, the transitional period established by Law of Ukraine No. 3926-IX dated 22 August 2024 will expire, following which customs authorities will proceed with the mandatory application of restrictions on granting simplified authorisations based on customs declarations.

The changes will directly affect business entities using customs regimes of temporary importation, inward processing, outward processing, and import under the end-use procedure.

The updated framework provides for the automatic refusal to grant authorisation based on a customs declaration if at least one of the following conditions is met:

• the company has been granted three or more authorisations within a single calendar month;
• the total number of authorisations since the beginning of the calendar year has reached or exceeded 20;
• the value of goods placed under the relevant customs regime exceeds EUR 10,000.

Importantly, for the purpose of calculating these thresholds, authorisations granted since August 2024 will be taken into account, including those issued during the transitional period.

Compliance will be monitored in an automated manner. Accordingly, businesses that have actively relied on simplified procedures in recent months may already be approaching the applicable thresholds and risk suspension of customs clearance without the possibility of immediate manual correction.

We will closely monitor further developments in this area and report on them in the future Legal News.