The Cabinet of Ministers of Ukraine has clarified the algorithm for ensuring the payment of customs duties for transit (internal) of natural gas by pipeline transport, in particular for storage in the “Customs warehouse” mode. Relevant information is contained in Government Resolution № 415 of May 27, 2020.

Movement of natural gas by internal transit through the customs territory of Ukraine, incl. for the purpose of its further storage in the customs regime “Customs warehouse”, will be carried out on condition of obligatory granting to customs authorities of payment of customs duties. These guarantees are provided by the declarant. If the customer of storage services is a resident of Ukraine, he is the declarant. For non-resident companies, declaration services will be provided by OGTSU.

Algorithm for registration of natural gas transportation to gas storage facilities and its subsequent placement in the “Customs Warehouse” mode for residents of Ukraine from June 1, 2020:

1. JSC “Ukrtransgaz” draws up a periodic customs declaration type IM 74 (customs warehouse).
2. Formalization (independently) of a periodic customs declaration type TP81 (internal transit with a guarantee) simultaneously with the provision of customs authorities to ensure payment of customs duties in the amount of at least 20% of the customs value of the gas volumes specified in the declaration. A guarantee of payments is not required if the volume in the periodic declaration does not exceed the total volume of natural gas, which was issued by this declarant within 365 days on additional declarations to the periodic customs declarations.

Algorithm for registration of natural gas transportation to gas storage facilities and its subsequent placement in the “Customs warehouse” mode for non-residents from June 1, 2020:

1. JSC “Ukrtransgaz” draws up a periodic customs declaration type IM 74 (customs warehouse).
2. The OGTSU draws up a customs declaration type TR81 (internal transit with a guarantee) simultaneously with the provision of customs authorities to ensure the payment of customs duties.

Contact number for registration of the customs declaration (TR81) from OGTSU:
+380 (50) 412-62-60, Konstantin Frolov

Contact number for registration of the customs declaration (IM 74) from the Operator of gas storages of Ukraine:
+380 (44) 461-20-38, Mykola Ksendziuk