Customs Categories
The Customs Categories page is a directory used to create codes to the Ukrainian classification of goods for foreign economic activity (Customs Category Code) and the Classification of Goods and Services for State Statistics (Classification Service Code). These codes are assigned to goods and services for further classification and are also used to create certain types of customs payments for customs clearance of external economic operations.
Each product that is moved across the border is assigned a 10-digit code according to the Ukrainian classification of goods for foreign economic activity (Customs Category Code). This is done to uniquely identify the product, determine the customs duty rate, and apply the necessary control measures. Additionally, assigning a code facilitates customs statistics. The product code affects the application of tariff and non-tariff measures.
All products and services resulting from economic activities in Ukraine are grouped into sections according to the Classification of Goods and Services for State Statistics (Classification Service Code). Classification Service Code is assigned for use by central and local executive authorities, financial institutions, statistical agencies, and all economic entities in Ukraine.
Customs payments refer to the fees that need to be paid to the budget during customs clearance of goods. Mandatory customs payments include Customs Duty, Excise Tax on imported excisable goods (products), and Value Added Tax on imported goods (products). There may also be other optional payments - Customs Procedures.
Creating Customs Categories
- Click the
button to open the Search function and enter Customs Categories, then follow the corresponding link. - On the Customs Categories page, click the Create button to create a new category.
- Fill in the fields listed in the table below:
| Field | Description |
|---|---|
| Type | Select the type of customs category. |
| Code | Specify the code for the corresponding customs category. Note that for each type of customs category, there is a corresponding classifier in Ukrainian legislation. For example, the Classifier of Budget Revenues Controlled by Customs Authorities is used for customs payments. |
| Description | Provide the name of the duty, customs procedure, excise tax, or description of the Custom Categories or Classification Service Code code. |
| Item Charge Code | Specify the expense code that will be used in documents to account for customs and other customs-related expenses. |
| G/L Account | Specify the General Ledger Account if operations related to the customs category need to be recorded separately on a specific account. |
| Is Subjected To VAT | Indicate whether operations with the corresponding customs category code are subject to VAT. |
| Incl. In Cust Value | Specify whether operations with the corresponding customs category code are included in the customs value. |
| Incl. In Cust Value | Set this option if the customs payment with this code should not be considered in expense distribution calculations in documents. |
Assigning Customs Categories
To assign the Customs Categories or Classification Service Code to goods, fixed assets, or goods with the service type, select a value in the Customs Categories / Classification Service Code field on the respective pages.
To assign the Customs Categories code to the item lot and/or serial number, go to the Lot No. Information or Serial No. Information page and fill in the Customs Categories Code field. The system also provides the possibility to automatically create a lot and/or serial number card during document posting. In this case, the Customs Categories code in the corresponding lot or serial cards is filled in automatically — based on the data from the lines of the posted purchase document. To do this, go to the Item Tracking Code field filled in on the item card, and in the Item Tracking Code Card, enable the toggles Create SN Info. on posting and Create Lot No. Info. on posting.
Note
In order for the Customs Categories code value to be pulled from the item’s lot or serial number in the lines of a sales document, it is necessary to enable the Use Customs Category from Tracking setting on the Tax Setup page.
If both lot and serial tracking are used for an item, the Customs Categories code defined on the item’s serial number will take priority.