To the attention of subjects of foreign economic activity!

Press service of the State Tax Service of Ukraine, published 12 February 2024 at 10:55 Chapter: News

It is obligation of subjects that carry out export and import of products to comply with settlement deadlines established by the National Bank of Ukraine.

As of today, the maximum settlement terms for export and import of products are determined by Paragraph 142 of Resolution of the Board of the National Bank of Ukraine № 18 as of 24.02.2022 "On the operation of banking system during the martial law" and are 180 calendar days.

At the same time, the National Bank of Ukraine, which carries out currency regulation, has established application specifics of deadlines for settlements and completion of currency supervision, namely:

- settlement deadlines do not apply to export and/or import of products, amount of which does not exceed 400 thousand UAH;

- export of products, funds from non-resident are credited to the current account of a resident in the bank of Ukraine;

- impossibility of completing currency supervision of the export/import of products on the basis of documents on termination of obligations by crediting counter uniform claims.

In addition, exceptions and (or) peculiarities of introduction of settlement deadlines for export and import of products, as well as export of services, works, intellectual property rights, import of medical services and tourist products (services) are defined in Resolution of the Board of the National Bank of Ukraine № 67 as of 14.05.2019 (hereinafter – Resolution № 67).

It should be noted that Paragraph 1² of Resolution № 67 defines settlement deadline for export of products classified by codes according to the Ukrainian classification of the foreign economic activity products: 1001, 1002, 1003, 1004, 1005, 1201, 1205, 1206 00, 1507, 1512 , 1514, 2306 are 90 calendar days and applied to operations carried out from 11.11.2023.