Resolution No. 1261, adopted by the Government on October 29, 2024, introduces the export security regime and repeals the Resolution “On the Implementation of the Pilot Project on Verification of Agricultural Entities under Martial Law”. It will come into force on December 1, 2024.

Currently, according to the resolution on verification, agricultural producers must be verified in the State Agrarian Register to be able to export without obtaining export licenses for each export shipment. Accordingly, this requirement is no longer required from the moment the export security regime is introduced.

The introduction of export security allows the Tax Service to block the registration of an export tax invoice and, accordingly, the issuance of a customs declaration, which makes exports impossible. At the same time, the amendments to Resolution No. 1165, which regulates the system of blocking tax invoices, introduce the calculation of the unconditional registration limit for taxpayers. Accordingly, the registration of export tax invoices registered within the unconditional registration limit cannot be blocked. The limit for unconditional registration of tax invoices for agricultural producers is calculated taking into account the volume of official sales of their own products in the previous year.

The list of certain types of goods subject to export security measures includes, in particular, wheat and a mixture of wheat and rye, rye, barley, oats, corn, soybeans, crushed or not, rapeseed or kohlseed, crushed or not, sunflower seeds whether crushed or not, soybean oil and its fractions, refined or unrefined, but without changing their chemical composition, sunflower, safflower or cottonseed oil and its fractions, refined or unrefined, but without changing their chemical composition, rapeseed oil, cake and honey, walnuts in shells and without.

As a reminder, the UAC and the Ministry of Agrarian Policy have been actively involved in developing the formula for calculating the unconditional tax invoice registration limit. In the near future, the UAC will hold a webinar on the operation of the export security system and the calculation of the unconditional registration limit.