In modern conditions of sanctions policy, the issue of import of various categories of goods is subject to special control and attention from the state. This aspect may be due, on the one hand, to the introduction of retaliatory measures related to the prohibitions and restrictions imposed on the import of certain goods, and, on the other hand, to the development of a special approach to customs clearance of products, manifested in the simplification of requirements for the provision of accompanying documents. Of course, such a category of goods as medical devices, being the most important from the point of view of its intended purpose, requires close attention from the state, especially due to the fact that a significant amount of medical devices and their corresponding accessories are imported from third countries. The article discusses in detail the basic requirements for documents that must be accompanied by imported medical devices, examines the key aspects of customs clearance of this category of goods, and highlights problematic issues related to the import of medical device accessories, on the basis of which proposals were formulated for their settlement.

medical devices, parts and accessories, customs clearance, registration certificate, lists of goods, value added tax.