Optimum customs registration of import of cargoes should begin at a stage of the conclusion of the external economic contract. It should be begun with study of clauses during negotiations with partners, from specification of the list of given documents, terms of delivery and questions of not tariff adjustment.
To avoid unjustified financial and time costs, it is desirable to involve the specialist in this discussion - the customs broker. It will help to conclude the bargain with consequences as much as possible favourable to the subsequent customs clearance of cargoes, will allow to minimise financial and time costs.
Optimum way for import of the goods in Ukraine and their subsequent customs registration:
- together with the customs broker determine economic feasibility of importing cargo, the sum of customs payments, the list of allowing documents, a miscellaneous cost; quite probably that there is no economic sense in import of the given goods to Ukraine;
- to conclude the agreement of the order with the customs broker;
- to conduct accreditation of firm at customs;
- to choose a customs treatment, and also to specify features of customs registration of the goods (complete object, temporary import, raw material processing, foreign investments, the commission, a consignment, leasing etc.);
- to conclude the contract and to check up it on conformity to requirements of customs autorities and the authorised bank;
- to conclude the agreement on granting of forwarding services;
- to calculate final settlement of the cost of the goods taking into account custom duties, taxes, costs of services on delivery and broker servicing etc.;
- to agree with the sum of customs payments and the list of given documents;
- to perform advance payment all customs fees and payments into the account of customs;
- prior to the beginning of goods import give to the broker the documents necessary for registration preliminary declaration in avoidance of delays and idle times on border at the goods admission;
- importing and customs clearance of the goods.