According to Article 247 of the Customs Code of Ukraine (hereinafter — CCU) the customs clearance is carried out in locations of relevant departments of income and charges bodies during working hours prescribed for such bodies.

According to international agreements the customs clearance at checkpoints across the state border of Ukraine is carried out round the clock.

Customs clearance of goods and vehicles for commercial use is carried out in any income and charges body with the presentation them in this body, unless otherwise provided by CCU.

Customs clearance of goods, vehicles of commercial use that are transported through the territory of Ukraine in customs transit regime, is carried out by customs body in which area of activity such transit moving begins.

Places of customs clearance of goods transported by pipelines and power lines, are determined by the central executive body that ensures formation and implements the national tax and customs policy.

Places of customs clearance of goods crossing the customs border of Ukraine by the citizens, are determined in accordance with Section XII of CCU.

At the written request of the declarant or his authorized representative, the customs formalities can be carried out by the customs bodies outside the location of such bodies, and outside working hours established for them, under the conditions specified by CCU.

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