Starting from 16 September 2023, the Government Decree 430/2023 (IX.15.) has come into effect and modified the Government Decree regarding the transportation of certain agricultural products from Ukraine. The important changes are as follows:
– The list of sensitive products has been expanded. Previously, only four products (common wheat, corn, oilseed rape or colza seeds, sunflower seeds excluding their seeds) were included in this category. However, under the new legislation, additional agricultural and animal products are now considered sensitive.
– Seeds are still exempt from the import ban and the EKAER notification requirement.
– Due to the armed conflict in Ukraine, during the state of emergency, products classified as sensitive cannot be imported into Hungary if they originate from Ukraine.
– Sensitive products originating from Ukraine and temporarily stored in Hungary cannot be subject to free circulation, customs warehousing, free zone, or inward processing procedures. These products can only be imported for transit, with a time limit of 15 days from the initiation of the permitted customs procedure.
– Transporters of sensitive products must provide certification that the products do not come from Ukraine. However, the customer’s declaration alone is not sufficient to prove the origin of the sensitive products.
– For six product groups defined in the Government Decree (e.g. wheat, rye, barley, maize), the eKÁER notification requirement applies to intra-Community purchases. Import declarations should be made by the consignee. The obligation of guarantee provision under the eKÁER Decree is also applicable for these products, even if the debtor is a reliable taxable person. However, certain conditions may allow for exemption from the guarantee provision.
– The Tax Authority continuously monitors the transport of sensitive goods from Ukraine through Hungary.
Source VGD
