Experts of the UAC analytical center "Smart Country" analyzed the Law of Ukraine "On rates of export duty on seeds of certain oilseeds" and provided clarification directly on the rates of duties on exports of sunflower seeds to the European Union.

According to the first part of Article 1 of this Law, the rate of export (export duty on sunflower seeds, ground one or not ground) is set at 16% of the customs value.

However, in accordance with part two of this article from January 1, 2007, the rate of export duty on oilseeds, the types of which are defined in this article, shall be reduced annually by 1 percentage point to 10%.

That means, nowadays the general rate of the corresponding duty makes 10%.

At the same time, with regard to exports to the European Union, it should be noted that according to the Schedule of Abolition of Export Duties (Annex 1-C to the Association Agreement between Ukraine, on the one hand, and the European Union, the European Atomic Energy Community and their members, on the other hand) in 2022 the rate of duty on exports of sunflower seeds, crushed or uncrushed, is 0.9 percent of the customs value.

It should be noted that within fifteen years from the date of entry into force of this Agreement, Ukraine may apply special measures in the form of additional duties to the export (export) duty on goods specified in Annex I-D to this Agreement, in accordance with paragraphs 1-11 of this Annex, if during any one-year period following the date of entry into force, the total volume of exports from Ukraine to the EU for each determined by the Ukrainian Classification of Goods code exceeds the limit set in the Chart in accordance with Annex I-D to this Agreement.

In 2022, the maximum export volume for sunflower seeds is set at 100,000.0 tons.

Ukraine will apply special measures on the basis of transparency. Because of this Ukraine in written form will inform the EU of its intention to use such measures and provide all relevant information, including amount of national production (tons) or collection of products, as well as total exports to the European Union and worldwide as soon as possible. Ukraine should invite the European Union to consultations as soon as possible before such measures are taken to discuss the information provided.

For sunflower seeds in 2022, the maximum amount of the additional fee, if it is introduced, may not exceed 9.1% of the customs value.