Marketplace UkrRos LLC - Customs Brokerage Services in Ukraine, declaration, origin determination, litigation with customs, Customs brokers in Kyiv, classification of goods, customs audits, Customs Clearance, Customs Consulting in Kiev, customs valuation, Ukrainian Customs Law, conformity compliance, EORI code in Ukraine, obtaining Ukrainian export control permits, certification, Customs registration

Customs Brokerage Services in Ukraine, Customs brokers in Kyiv, Customs Clearance and Consulting, Lawyers for International Commerce

Customs Brokerage Services in Ukraine, Customs brokers, Lawyers for International Commerce

Any company regardless of ownership form or private entrepreneur, which plan to carry out import or export activities are obliged to register (pass accreditation) with respective customs office over their place of business. Without such accreditation (registration) any export or import activity shall not be permitted. All export and import operations of subjects of foreign economic activity are conducted on the basis of the Customs accreditation card (Record card).

In case of changes of information (telephone number, legal or postal address, director, etc), which was declared in the Registration card (except for the change of the enterprise name), within one week respective alterations must be made to the Registration card by submitting a new card in three copies and supporting documents as well as copies, which prove such changes.

Should the complete set of documents be provided to us, we can help you register (obtain accreditation) with Kyiv Regional Customs, Kyiv Oblast (Region) Customs, Central Energy Customs, Kiev Central Specialized and Boryspil Customs or make changes to Customs accreditation card (Record card) within one business day.

Customs Clearance, Entry, Declaring of all types of goods under all customs regimes without undue delay

Customs clearance and declaring is one of the priorities of our work. All imported/exported goods under customs supervision are subject to customs and border control, which is carried out by the customs authorities in order to ensure that the customs rules and other applicable provisions are observed. Customs clearance can be a lengthy process, a speed of which depends mainly on the nature and quantity of the goods, accuracy and completeness of the shipping documents submitted by the importer. Customs will only consider declarations that have been fully completed, signed and furnished with the prescribed supporting documents. Knowing which documents are necessary for the carrying out customs clearance of the goods and performance of formalities will help to avoid penalties, delays and extra charges. Before lodging the goods declaration the assessment of duties, taxes and fees payable is required.

Have you produced the required entry documentation?

We can help you to prepare required set of shipping documents and file a duly executed Customs Value Declaration, Cargo Custom Declaration (Single Administrative Document (SAD), Shipper's export declaration (SED), import entry) for customs-declarable and dutiable commodity with accurate tariff classification and correct customs value in accordance with all government regulations in order to pass customs control and make all customs formalities within legislated time frames for all types of goods under all customs regimes (treatments) at the customs offices of departure, transit and destination:

1) Import (IM40);
2) Export (EK10 - customs procedure applicable to goods which, being in free circulation, leave the customs territory and are intended to remain permanently outside it);
3) Transit (TR80 - goods are transported under customs control from an office of departure to an office of destination. Goods being carried under customs transit shall not be subject to the payment of duties and taxes, provided the conditions laid down by the customs are complied with and that any security required has been furnished);
4) Temporary Import (IM31) / Export (EK32) - goods conditionally relieved totally or partially from payment of import duties and taxes without having undergone any change except normal depreciation due to the use made of them);
5) Re-import (IM41);
6) Re-export (EK11);
7) Bonded Warehouse (IM74) - Goods may be placed in a bonded warehouse prior to import;
8) Processing within customs territory of Ukraine (inward processing - IM51);
9) Processing outside customs territory of Ukraine (outward processing - EK61);
10) Special customs zone (IM71);
11) Duty free shop (IM72);
12) Refusal for the benefit of the state (IM75);
13) Destruction or elimination (IM76).

The release of the goods into free circulation shall not be delayed provided that goods are not subject to prohibitions or restrictions, the goods declaration is correctly made out and that the supporting documents required fulfill the prescribed conditions. All these requirements must be met before the merchandise may be released by customs into free circulation. As downtime means lost profit, rapid & reliable customs clearance saves you a great deal of time and money as well as clearance charge. Merchandise arriving in Ukraine by commercial carrier must be entered by the owner, purchaser, his or her authorized regular employee, or by the licensed customs broker designated by the owner, purchaser, or consignee. Customs brokers are the only persons who are authorized by the tariff laws of Ukraine to act as agents for importers in the transaction of their customs business.

We can professionally handle imports of special merchandise, like samples of no commercial value of negligible value, postal items, courier shipments, personal effects, unaccompanied baggage, humanitarian aid items, pharmaceuticals, weapons, complex investments, surplus, replacement, defective goods, or merchandise deteriorated, spoiled or damaged by accident or force majeure, cultural values, ferrous and non-ferrous scrap metal, spirits, other excisable goods, etc. Goods that customs officer finds to be entirely without commercial value at the time of arrival in Ukraine because of damage or deterioration are treated as a “non-importation.” No duties are assessed on these goods. Regrettably for many “importers” we handle only legitimate imports and do not deal with contraband (smuggling), counterfeit, prohibited articles or in violation of Ukrainian customs rules. The customs will seize the unreported goods and the conveyance. If it remains unclaimed at the end of 3 months, the merchandise is sold at auction.

We offer a complete customs clearance package of service to meet your specific needs in order to import or export vehicles (cars, trucks, vessels, planes, other conveyances).

Prior to the goods' arrival, pre-arrival control arrangements for entry must be made at the inland customs office where you intend to file your duties and documentation, e.g. a bond must be posted with customs to cover any potential duties, taxes and charges that may accrue. Pre-arrival information is to be supplied to the customs either by the importer or by its agent on paper and electronically well before the goods arrival at the customs territory of Ukraine. Customs can select high-risk consignments in time, and inform the parties involved in time as to which consignment will be checked upon arrival. To expedite this process, we can handle all pre-arrival formalities prior to the lodgment of the customs cargo declaration by drafting and filing at the customs office preliminary declaration or preliminary notification (cargo control documents), which are required in order for the merchandise to enter customs territory of Ukraine. Also we can assist with posting a surety bond with customs authorities to cover any potential duties, taxes and charges that may accrue under customs supervision, arrange for examination and release of the goods, etc.

Because Ukraine is a party to Istanbul convention on temporary admission, obtaining ATA/CPD Carnets gives you opportunity to temporary import/export specific goods duty-free (like professional equipment, goods for display or use at exhibitions, fairs or any other similar events, conveyance for temporary use). Thus, if you wish to temporary import/export goods in/from Ukraine duty-free up to 1 one year, we can assist you in obtaining ATA/CPD Carnets. The carnets are documents that can save you time and money, because they cut out a lot of red tape, exempt the merchandise from duty and value-added tax, eliminate a requirement post security bond with customs and submit customs declaration. Importer’s burden to show eligibility for a conditional exemption from duty.

In addition, if the customs clearance of the goods or vehicles shall be made at different place than the place of state registration, an importer is to obtain an authorization letter from the customs office, where it is registered. Failure to do so may postpone release of goods into free circulation. We can obtain an authorization letter from the customs office for you in an expeditious manner.

Complex support of inward processing of raw materials (toll manufacturing) in Ukraine

In today’s global economy, all companies try cut costs wherever they can. One way to do this is by making better sourcing and distribution decisions. Production outsourcing to Ukraine enables quickly and effectively optimize costs, because manufacturing moves to countries offering lower expenses. Over the past several years many leading foreign companies outsource to Ukraine. Since the workforce is low-cost and qualified, which are Ukraine's undisputable strengths and advantages comparing to developed countries, it saves foreigners a great deal of time and money.

Tolling transaction is a complicated process, which may include modification, installation, assembling, start-up, set-up, manufacturing, processing or repair with subsequent exportation of semi-finished or compensating products, which can be paid either in cash or by a portion of finished products and/or raw materials.

The imported raw materials and the finished products made therefrom are totally conditionally exempt from import duties and taxes and from economic prohibitions and restrictions subject to compliance with the conditions and formalities applicable in each case.

In order to apply preferential tariff treatment on goods minimal value of tolling raw materials of 20% as well as substantial transformation criterion (substantial manufacturing or processing, deemed sufficient to give the commodity its essential character), have been achieved.

Toll manufacturing must be carried out within 90 days under a "technological scheme" for processing of raw materials. If the finished products are exported within 90 days, the import duties, taxes and fees will not be collected.

We can professionally handle all you product outsourcing operations to Ukraine under turn-key conditions, including drafting respective agreements, obtaining required permits, dealing with customs and tax authorities, etc.

According to Ukrainian customs laws a foreigner may temporary import a motor vehicle duty-free for personal use up to 1 one year if it is imported in conjunction with the owner’s arrival (with possible extension of this term). So, if you wish to bring to Ukraine your Ferrari, Porsche or any other car absolutely for free, just let us know and we’ll take care of all required paperwork for you. Otherwise, a foreigner will be required to pay 10% import duty, 20% VAT and excise duty depending on vehicle’s “age” and volume of the engine, which totally amounts to more than 50% of the conveyance’s value. Storage fees are costly, and the vehicle may not be eligible for importation.

See a specimen of Customs Declaration for Temporary Import of a Car
See a specimen of Customs Certificate for Temporary Import of a Vehicle

Inclusion of Trademarks into Customs register of intellectual property rights

If your business suffers from counterfeit merchandise or other means of unfair competition, Ukrainian customs law establishes great opportunity to stop them at the border. We can assist you to approach the State Customs Service of Ukraine with necessary set of documents to include your trademarks into Customs register and obtain respective certificate. Articles bearing counterfeit trademarks are subject to seizure and forfeiture.

Upon inclusion, if the customs define that the registered goods are imported with infringement of the rights to the trademark i.e. by any legal entity, except owner of the trademark or its authorized representatives (official importers, dealers, distributors, etc.), they shall suspend such merchandise on the border and shall notify the trademark owner or its authorized representatives on such suspension. Imported articles bearing counterfeit trademarks are subject to seizure and forfeiture. Because this legal tool proved to be efficient, it can be of special interest to companies, which possess well-known brands and care about their reputation.

Need more details about Inclusion of Trademarks into Customs register of intellectual property rights? Click here Companies without experience in Ukraine should seek professional advice.

Each country has its own complex customs nomenclature of commodities. Properly described and classified under Harmonized Commodity Description and Coding System (HS), EC Combined Nomenclature or Ukrainian Tariff Classification (Ukrainian Classification of Commodity of foreign economic activity) is critical for smooth customs clearance. The importer or its agent must determine the classification code of the merchandise being imported. It is a very complicated process, because there are over 10,000 different classifications and only one code is applied. The classification and origin of the goods will affect the amount of customs duty payable, whether reduced or preferential rates of duty applied, etc.

Classification is a very complicated process. If Customs determines that the goods are different from the entered descriptions in quantity or value, that the classification of the goods is incorrect, or that a different rate of duty than the one indicated by the importer applies, an increase in duties may be assessed. If Customs determines that the importer has deliberately failed to properly classify and value his goods, he may be liable for a fine, or other penalty. The tariff classification may not be correct or may not be acceptable because it is not consistent with established and uniform classification practice issues of such complexity.

While importing or exporting any commodity, proper classification and coding is a must for fast and smooth customs clearance and compliance with customs formalities, which helps to avoid disputes with customs authorities and additional expenses (demurrage, storage, third party claims, etc). To avoid possible significant delays, increased costs, additional efforts, and even lost profits, it is often important to confirm a classification code by preliminary binding classification ruling of customs authorities prior to importation or exportation. To expedite this process, we can swiftly determine accurate code for you merchandise supported by appropriate documentation from the Chamber of Commerce and Industry or specialized agency of the State Customs Service - the Central Customs Division of Laboratory Researches and Expert Work. Preliminary binding classification rulings of such institutions on the accurate product’s code shall facilitate relations with customs authorities. Properly described and classified goods is the most important part of customs planning, which speeds up the clearance through customs, helps to avoid difficulties, delays and possibly even imposition of penal sanctions.

Before importation make sure that preliminary classification advice has previously been sought from a customs officer. To avoid delays, your request should be as complete as possible. If a sample is destroyed during laboratory analysis, however, it cannot be returned. A request for a tariff classification should include the following information:
• A complete technical description of the goods. Send samples, if practical, specifications, diagrams, or other illustrative material that will be useful in supplementing the written description,
• Cost breakdowns of component materials and their respective quantities shown in percentages, if possible,
• A description of the principal use of the goods, as a class or kind of merchandise,
• Information as to commercial, scientific or common designations, as may be applicable, and
• Any other information that may be pertinent or required for the purpose of tariff classification.

The importer must declare the dutiable value of merchandise and pay an import duty, 20% value added tax and, if applicable, excise tax and customs charges. All such mandatory customs payments are calculated and levied on the basis of the declared customs value of the goods. Foreign exporters who intend to import goods into Ukraine should understand that Ukraine's customs valuation is complicated by requirement to include royalties, other license payments, transportation, insurance, commissions, and other expenses into customs value of the goods. Customs makes the final determination based on:
- Transaction value (primary customs valuation method);
- Transaction value of identical merchandise (2 customs valuation method);
- Transaction value of similar merchandise (3 customs valuation method);
- Deductive value (4 customs valuation method);
- Computed value (5 customs valuation method);
- Fallback method (only if other methods may not be used).

In case the customs office considers that the declared customs value is undervalued, they shall increase it on the basis of available statistical data, which in majority of cases is higher than average prices. Because such actions may directly affect importer’s commercial interests, proper customs valuation, assessment and optimization is a key to competitive advantage. Repayment shall be granted where it is established that duties and taxes have been overcharged.

Determination of the country of origin, operation that confers (non)preferential origin to a good (the criterion of change of tariff classification, the ad valorem percentage criterion, the criterion of manufacturing or processing operation.

Customs duties and taxes are not fixed costs and can, as a matter of fact, be legitimately minimized with proper research, planning and structuring. We can help you to achieve it by:

- Preliminary calculation of customs duties and taxes for import and export shipments;

- A drawback of the VAT paid may be submitted and recovered through an input tax credit;

- Obtaining duty-free privileges on importing goods as part of the charter fund contribution (to qualify for preferential tariff treatment);

- Counseling on valuation rules, establishing proper classifications at the lowest legally applicable duty rates and helping to optimize the latter, application of proper tariff schedules, preferential or reduced duty rates, duty-free entry (import duty exemption), over-quota duty rate, application of Generalized System of Preferences, etc;

- Obtaining decisions and official documents from the customs authorities and other expert institutions on correctness of the merchandise classification, country of origin determination, which shall eliminate any discrepancies in treatment of the imported goods.

Have you obtained a customs ruling regarding valuation of the merchandise?
Have you assured that all legally required costs or payments associated with the imported merchandise (assists, commissions, indirect payments or rebates, royalties, etc.) have been reported to customs?
Want to know more about Determining customs value of imported goods in Ukraine?
In this article you`ll learn everything about customs duties on imported or exported merchandise.

Considerable number of goods is subject to import non-tariff regulations and controls before they can be cleared. Complying with export and import controls has always been a challenge, because Ukrainian government strictly scrutinizes compliance of imported goods with non-tariff formalities, including a wide range of technical regulations and inspection procedures. Our experienced lawyers and customs consultants can assist you in complying (by obtaining required permits and certificates) with the following customs regulations and controls:

- Obtaining import/export, automatic & non-automatic licenses and tariff/non-tariff quotas - See a sample of export license;
- Standards, certification, conformity assessment, testing, labeling, marking - See a sample of Conformity certificate;
- Sanitary and Epidemiological (passing sanitary-epidemiological expertise) - See a sample of Conclusion of sanitary-epidemiological expertise;
- Veterinary;
- Phytosanitary;
- Ecological and Radiological;
- Quota or nonquota merchandise;
- Gemological;
- Energy saving;
- Export and import currency and payment restrictions;
- Permits of the State Centre for Radio Frequencies, the Ministry of Environment, etc.

This is only a brief overview of Customs requirements. If you want additional information, please contact us.

For more details on state registration of food (dietary) supplements click here.

All these requirements must be met before the merchandise may be released by customs. It is the importer’s responsibility to comply with all non-tariff customs regulations and that the proper permits have been obtained in advance. Shipments found not to comply with such regulations are subject to refusal at the importer’s expense. There can be a heavy price to pay, when your shipments are delayed. Thus, it is extremely important to seek expert advice when dealing with Ukrainian customs authorities. We can help you identify possible embargoes, prohibitions, whether your goods require an import license and are subject to quotas, and other product-specific barriers to importing or exporting. In brief, we can handle all your import and export permit requirements for controlled goods.

Even a small incompliance with Ukrainian customs rules may lead to delays and increased costs. As legislation in this area is changeable, foreign entities wishing to sell their goods in Ukraine, it is important to seek an expert advice when dealing with Ukrainian customs authorities.

Our services in the field of Export Control include: representing clients before the State Service of Export Control of Ukraine, Ministry of Defence of Ukraine, the Ministry of Education and Science of Ukraine, and before any other bodies on the registration as a subject of international transfers of goods, in particular, military designation, dual-use and other goods, international transfers of which are subject to State Export Control, accreditation to carry out a permanent and/or professional basis of intermediary activities in the field of technology transfer, as well as obtaining permits or certificates for the export (re-export), import, temporary import (export) and transit of military designation and dual-use goods or letters of clarification, certificates of registration, the conclusions on negotiations concerning the conclusion of foreign trade agreements (contracts) on international transfers of military designation and dual-purpose goods, the passing of the preliminary and any other expertise as may be required, creating in-house export control system and its state certification.

We can help you expeditiously obtain such export control documents:
Certificate of the State Export Control Service of Ukraine on registration in the system of export controls and an explanatory letter thereto
Permit of the State Export Control Service of Ukraine on international transfers of controlled goods (military or dual use items)
Import certificate
End-user certificate
Conclusion of the Security Service of Ukraine (SBU) that the goods do not belong to the special spy equipment and dual-use goods
Clarification letter of the State Service for Special Communication and Information Protection of Ukraine

See a reference letter of our client

More details here. Anyone seeking further advice or interpretation of the law should consult lawyers.

Post-entry verifications and audits are common practice of Ukrainian customs authorities. This means all importers and exporters must keep accurate trade data. The main purpose of the audit is to target under-declarations of duty and import VAT or other irregularities. We'll examine your relevant books and records to ensure they comply with both tariff and non-tariff regulations and make sure you're prepared for a potential post-clearance customs audit. Our customs compliance assessment service simulates an actual customs audit, helping you recognize where you are not compliant. We will recommend ways to correct found irregularities and mitigate risks from potential sanctions, non-transfer of title to merchandise, missed opportunities to reduce duty payable, recover export VAT, comply with importer specific requirements, etc. Of primary interest to the trade community is the customs compliance assessment, which is the systematic evaluation of an importer’s systems supporting customs related operations. The assessment includes testing import and export transactions, reviewing the adequacy of the importer’s internal controls, and determining the importer’s compliance levels in key areas.

As a rule foreign economic activity audit is carried out for last 3 years. Compliance assessments will evaluate the company’s applicable customs operations such as:

1) correctness of imported/exported merchandise classification according to Ukrainian Classification of Goods of Foreign Economic Activity (UCG FEA);
2) correctness of declared customs valuation (for example, inclusion of royalty, transport expenses) and timely payment of customs charges;
3) compliance with the order and conditions for granting tariff preferences, for example, full/partial exemption from or payment in installments of customs charges;
4) correctness of determining the country of origin of goods and its confirmation by appropriate documentation;
5) compliance with conditions of goods declaring in certain customs regime (observance of time-frames, provision of appropriate authorizations and permits), as well as correctness of application of simplified procedures of customs clearance (if applicable);
6) compliance with bans and restrictions, established by legislation on foreign economic activity regulations (for example, application of special sanctions, correctness of quota exhaustion, license/quota conformity);
7) compliance with Ukrainian currency legislation rules and financial monitoring norms;
8) correctness of import/export of investments and application of privileges/ preferences related to investments;
9) compliance with other customs rules (for example, infringement of rights to intellectual property items, included into the Customs register of intellectual property items);
10) compliance with antidumping/countervailing/safeguard duty regulations;
11) compliance with special trade programs (GSP, others).

We can check that the documentation you are receiving or issuing is accurate and will not incur delays in customs clearance or any post-clearance problems. We also provide legal representation during scheduled and non-scheduled audits, conducted by tax or customs authorities. It is particularly important that all statements relating to merchandise description, price or value, and amounts of discounts, charges and commissions be truthfully and accurately set forth. The shippers often assume that a commission, royalty, or other charge against the goods is a so called “non-dutiable” item and omits it from the invoice – this is a mistake. After customs audit we recommend corrective actions (if incompliance is found). Compliance assessment helps to avoid difficulties, delays or possibly even penal sanctions.

Success of any foreign trade transaction depends on the proper preparation of the commercial, transport, shipping and storage documents. Our experienced professionals will help you draft the following documents:
- Commercial invoice, specification, packing list, etc;
- Air waybill, Railway Consignment Note, international waybill (CMR), TIR Carnet, bill of lading (B/L);
- FCR (FIATA Forwarders Certificate of Receipt), FCТ (FIATA Forwarders Certificate of Transport), FWR (FIATA Warehouse Receipt), FIATA FFI, FBL (FIATA Multimodal Transport Bill of Lading), FWB (FIATA Multimodal Transport Waybill);
- Warehousing certificate, double warehouse certificate and other documents.

If goods are imported as in-kind charter capital contribution, the import customs duty related to the equipment is not levied.
We can consult you on:
- The possibility, conditions and consequences of application of full exemption from import customs duty;
- The procedure of customs clearance including peculiarities of preparing the goods declaration;
- Legal assistance in obtaining required permits;
- Obtain preliminary classification decision of Customs to ensure the correct classification code applied to the equipment;
- The necessity and conditions of application of the special procedure of customs clearance if the equipment is imported in disassembled condition (partial shipments or complete object) in several shipments;
- The necessity of providing security for customs payments to Customs and the type of such bond;
- The commercial and supporting documents required for customs clearance of the equipment (e.g. the documents confirming the fact that the equipment is imported as in-kind charter capital contribution, certification, etc.).

Many disputes with tax or customs authorities arise during importation or exportation of goods. If customs determines that the goods are different from the entered descriptions in quantity or value, that the classification of the goods is incorrect, or that a different rate of duty than the one indicated by the importer applies, an increase in duties may be assessed. If customs determines that the importer has deliberately failed to properly classify and value his goods, he may be liable for a fine, or even confiscation of goods and/or vehicles.

Any person who is directly affected by a decision or omission of the customs, e.g. in case of illegal seizure or detention of the goods or means of transport, has a right of appeal in customs offence through administrative settlement or by recourse to court.

If you encounter any problems with customs or tax authorities in relation to classification and coding, determining country of origin or customs valuation of the imported/exported commodity, denials in customs clearance, or initiation of criminal or administrative proceedings for breach of customs rules, we can provide you with professional legal advice and represent in disputes with such authorities in the process of administrative review or in courts.

In addition, our experienced attorneys assist clients estimate risks and advantages of filing appeals for relief from fines, penalties, merchandise seizures and forfeitures in the most comprehensive and expedient manner.

Smooth and uninterrupted export-import transaction is a well thought-out transaction. If you fail to make mandatory payments or obtain required permits/certificates of controlling bodies, it can lead to delays and, consequently, considerable additional expenses (demurrage, insurance, storage, agency, etc). Thus, before you import or export any commodity we strongly recommend obtaining as much information on tariff and non-tariff formalities as possible.

Marketplace UkrRos LLC provides a full range of consulting services to assist and advise on all aspects of your international trade activities. We can assist you by providing complete legal summary of all customs payments to be paid and non-tariff barriers to be complied with in order to export or import your merchandise from/to Ukraine. As customs legislation and regulations are constantly changing, it is advised to obtain accurate and current information that would pertain to their specific transaction.

Our expertise among other includes:

• Legal opinions, consultations and recommendations on application of complicated legal matters of civil, commercial, tax, trade, customs laws, providing regular reviews of legislative changes;
• Legal review, assessment and structuring of prospective trade transactions and contracts with respect to customs compliance, which helps to avoid problems in clearing goods through customs at destination;
• Preparing commercial, transportation and shipping documents (e.g., invoices, pro forma invoices, bills of lading, airway bills, certificates of inspection, carrier certificates, packing lists, etc);
• Advising on regulatory compliance, including export controls and trade sanctions;
• Counseling on VAT drawbacks and appeals, refund of overpaid duty;
• Representing clients in relations with specific regulatory authorities and institutions;
• Advising on import and customs clearance of complex investments;
• Supplying a range of training courses on all aspects of customs activities; and
• Counseling on variety of other complicated customs related issues.

Standing behind the customer throughout and after customs clearance process is our obligation. Our word is our bond!

Anyone seeking further advice or wishing to order any of the foregoing services, is kindly requested to contact us at info@kpl.net.ua or call +380 44 3311136

Payments for all services are effected by bank transfer with all necessary documentation being provided (contract, invoice and Statement on rendered services). All information, provided to us, shall be treated as confidential and used for customs purposes only. For more details on key customs and trade terms click here