Resolution of the Cabinet of Ministers of Ukraine No. 198 dated
15 April 2015 ("Resolution No. 198")
cancelled several legal acts, in which the extended time period of
manufacturing of selected goods under customs regime Inward
Processing was specified in the course of cross-border
operations.
After adopting of Resolution No. 198, the allowed time
period for inward processing will be established
on case-by-case basis (but not more than one year) by
the customs authority according to the Customs Code of Ukraine
("CCU") For this purpose, processing and disposal
period of the inward processing goods will be taken into
consideration. The allowed period is calculated from the date of
customs clearance of the goods under customs regime Inward
Processing. This period can be extended by customs, but it should
not exceed 365 days (Art. 151, 166 of the CCU), upon the
application of the relevant company.
