According to the government resolution of July 17, the State Customs Service and the State Committee for Protection of the State Border must, within three months, re-register issued permits for opening such shops and, by April 15, 2004, transfer the list of these shops to the State Tax Administration. Within a month, the State Border Committee and the State Customs Service must, by a joint decree, approve the form of the permit for opening duty-free shops, the application for obtaining it, and the decision on termination of its validity.
The rules for selling goods by duty-free shops approved by the Cabinet of Ministers define the procedure for receiving goods, storing and selling them, as well as the interaction of shops with customs officers. The rules also establish that duty-free sales can be carried out only at checkpoints on the customs border or on transport traveling on international flights. In this case, the buyer must provide an identity document with a mark on passing customs control or a travel document for the vehicle going abroad.
According to the rules, the owner of a duty-free shop must declare sold goods every month by filling out a customs declaration in the manner established by the State Customs Service. The owner (manager) of the shop must also inform the customs authority in advance about the planned time of goods arrival.
Duty-free shops are prohibited from selling goods that are prohibited by law from import, export, and transit through the territory of Ukraine, as well as goods under UCT FEA codes 27.01-27.16. The sale of goods from a warehouse, by samples, pre-orders, and on installment plans is also prohibited.