Customs payments paid by taxpayers – subjects of foreign economic activity (FEA) for 2023 amounted to UAH 459.8 billion. This is stated in the Customs Digest, published in Telegram by the first deputy head of the VR Committee on Tax and Customs Policy, Yaroslav Zheleznyak.
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Regarding the indicator of the Ministry of Finance (487.0 billion UAH), the underfulfillment of customs duties amounted to -27.3 billion UAH (or by 5. 6% less). Previously, the underfulfillment of the indicative in certain months of the current year was mainly due to the exchange rate factor due to the discrepancy between the “budget” (42.2 UAH/$) and the actual exchange rate.
In November-December 2023, the main objective factor for the underfulfillment of the indicative was the blocking of truck traffic at certain checkpoints across the state border by carriers from Poland and Slovakia from November 6, 2023.
According to the previous year 2022 (300.8 billion UAH) the increase in customs duties amounted to +159.0 billion UAH (or 52.8% more). The rapid growth is explained by the low comparative base of the first year of full-scale war due to the decrease in the volume of taxable imports and the effect of a wide range of customs exemptions.
In particular, taxpayers – subjects of foreign trade activities paid customs duties in the amount of UAH 44.6 billion in December 2023.
Customs benefits
The volume of customs benefits provided in 2023 decreased slightly to 173 billion UAH (-3.4% less than in 2022). The largest VAT benefit is for the import of defense goods, and the largest excise tax benefit is for the import of excisable raw materials. The volume of import duty benefits has increased as part of the expansion of free trade with the EU.
The tax burden per 1 kg of taxable imports in 2023 increased to $0.49/kg (+38.4% more than in 2022 year), which is mainly due to the increase in the customs value of a unit of imported goods.
Promotion of international trade
According to the results of the “customs visa-free”, the number of completed transit declarations in 2023 amounted to 42.6 thousand. , including 33,642 declarations for export and 8,923 declarations for import, 147 authorizations to apply simplifications, +20 new AEOs (during 2021-2022 there was only one).
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