Import and export in Ukraine is regulated by the Ukrainian Customs Code, which was adopted in 2012 and is updated annually. The Ukrainian Customs Code establishes the procedures for import, export, re-export, transit and temporary import of products, describes the necessary documents for the import of goods into the country. The Ukrainian customs code prescribes the procedure for paying duties, excise taxes and other taxes for the import of products. The Customs Code regulates the work of customs warehouses and brokers. The Ukrainian customs legislation is regulated by the Customs Code and two amendments to the Law – On the rates of customs duties of Ukraine No. 674-IX, where the rates of duty are established.

Export, import VAT and export VAT refunds are regulated by the Tax Code of Ukraine, section V.

Both an individual and a legal entity can import products in Ukraine. Businesses importing goods must be accredited by the Ukrainian customs. The procedures and the list of required documents for import to Ukraine are described in the Procedure for registration of Persons who carry out commodity transactions.

Foreign shippers and exporters often do not have direct contact with Ukrainian customs. The exception is international companies registered as enterprises under Ukrainian jurisdiction. Usually, a Ukrainian importer, broker or end consumer is engaged in customs clearance of imports.