National Tax and Customs Administration

Contents of aid consignments, authorisation

Aid consignments are aimed at providing medical, social, hygiene, accommodation, clothing and other humanitarian assistance. Consignments may include goods, typically available in the shops of our country without a permit, which are by their nature suitable to provide assistance and support people being in difficult situation due to the events in Ukraine. Such goods are bandages, bed sheets, warm clothing or food. In addition, goods arriving even from other countries used for rescue or damage repair, such as fire engines and ambulance cars, exiting the territory of the European Union by leaving Hungary for Ukraine may also be considered as aid consignments. The delivery must not be for commercial purposes.

Animal foodstuff and livestock feed - including animal foodstuff and livestock to be sent to pets, animals kept in a shelter, circus animals or zoo animals as well - can be sent as an aid consignment, for humanitarian purposes, without veterinary or phytosanitary export certificate.

The export of lethal military equipment or firearms and ammunition for civilian use is prohibited.

It is not allowed to export equipment as aid consignments that is classified as military equipment but is not an object that could endanger life (for example flak jackets). The export of such equipment requires an authorisation issued by the Government Office of Budapest. The authorisation process shall be initiated by written notification (by submitting a declaration of goods):

https://mkeh.gov.hu/haditechnika/hadikulker_2012/Teveng.

Bulk petroleum products to Ukraine as an aid consignment may be exported
- with customs documents, whereas 
- with an excise licence and accompanying document, if transported under excise regulations. 

The export of medicinal products as aid consignments can be initiated in the possession of a certificate or authorization issued on the basis of a notification made to the National Institute of Pharmacy and Nutrition (OGYÉI) for prescription-only medicinal products and non-prescription medicinal products as well.

(https://ogyei.gov.hu/gyogyszeradomanyok_vammentes_kezelesenek_engedelyezese).

In the event of medicinal products of non-domestic origin that are transported in transit as aid consignments through the territory of Hungary to Ukraine, the provisions of the pharmaceutical authority of the country of departure shall be applied, to that notification to the OGYÉI is not required, so no certificate, authorization from OGYÉI is needed for these consignments.

The export of veterinary pharmaceutical products is not subject to authorisation, and therefore, by analogy, it is not either, as a part of an aid consignment.

Humanitarian aid consignments entered in the exemption register are neither subject to road tolls nor to any obligation to file tax returns. To register, please contact the 24-hour e-mail address of okf.fougyelet@katved.gov.hu.

The notification to the National Directorate General for Disaster Management, Ministry of the Interior (NDGDM) shall include the following information:

• registration number and type of lorry;
• the weight of the lorry;
• driver's name and mobile number;
• from where to where the goods are being transported;
• intended point of entry and exit;
• planned time of entry and exit;
• main route of transport (list of main road sections);
• nature and description of the consignment.

Humanitarian aid consignments are also exempted from the truck stop rules if a declaration of exemption can be presented as a transport document. The declaration to be filled in can be found in Annex 4 to Government Decree No 190/2008 (29.VII.). 

Verbal declaration of exit at the border crossing point of exit

Aid consignments may be exported or forwarded by private persons, state or municipal organisations, NGOs performing charity, social or humanitarian tasks. The intention of export must be declared, irrespective of the value and weight limits, and that can happen orally as well. A verbal declaration is considered to be made when the supplier makes a verbal declaration on the consignment to the NTCA’s customs officer at the border crossing point, before leaving the country.

Taking into consideration the above, companies and economic operators may also send or deliver aid consignments. However, in this case, the export of the goods contained in the aid consignments must be proven for tax purposes, and a written declaration of goods may be justified, unless the aid consignment consists of private donations from employees.

Such aid consignments departed from a non-Union country (such as United Kingdom, Swiss Confederation) intended to Ukraine, the placing of which under a customs procedure upon entry into the territory of the EU took place in temporary admission, in addition to making an oral declaration of goods, also the exit of which to Ukraine may also be carried out under oral notification. In the case of a shipment initiated by a written declaration of goods by the customs office of entry, the exit takes place according to normal order, with the certificate on the declaration of goods, at the border crossing point of exit.

Information on entry of aid consignments at the border crossing points:

*passenger traffic means pedestrian and personal car traffic

Entry of aid consignments into Ukraine

According to the information currently available from the Ukrainian authorities, aid consignments, both in passenger and freight traffic, must be accompanied by two documents:

• a gift or donation letter,
• an itemised note or list of items sent, in a legible and transparent form, without any formal restrictions.

In order to facilitate the entry of aid consignments offered to it, the Ukrainian Government has created the online platform https://customs.help.gov.ua/en/, which facilitates the customs clearance of the offered goods by allowing the electronic submission of declarations. This increases the traceability of the process and facilitates the distribution of the consignments.

According to the information received from the Government of Ukraine for the entry of the aid consignments the registration for the AHARS (Automated Humanitarian Aid Registration System) shall be made that will generate a unique code. But the part of the information may be submitted in paper form on a temporary basis until 1 April 2024.

Detailed information on the new electronic system can be found here.

11 March 2022

(last updated: 25 January 2024)