Legal services About the Firm About the team

Customs Code of Ukraine, approved by the Law of Ukraine dated March 13, 2012 No 4495-VI Title XII, Chapter 53, Article 365

Title XII

PECULIARITIES OF THE TRANSPORTATION AND TAXATION OF GOODS WHICH ARE PASSED (REMITED) BY THE CITIZENS OF UKRAINE ACROSS THE CUSTOMS BORDER OF UKRAINE

Chapter 53. General Provisions on the Passing and Taxation of Goods that are Transported (are Sent) by Citizens across the Customs Border of Ukraine

Article 365. Procedure of transferring goods by citizens across the customs border of Ukraine and customs clearance of such goods

  1. The citizens, under the condition of compliance with the requirements of this Code and other legislative acts of Ukraine, may transport across the customs border of Ukraine any goods, except for those that are prohibited for import into Ukraine (including for transit purposes) and exported from Ukraine.
  2. It is allowed for foreigners, who enter or leave the territory of Ukraine by road and rail transport, and also by personal vehicles, to declare goods, which are transported by them across the customs border of Ukraine, without leaving these vehicles.
  3. The customs control is not carried out for transit passengers, who do not leave the transit area at the entrance to and exit from Ukraine, however the income, duties and fees agencies have the right to take measures stipulated by this Code in case of suspicion of violation of customs rules or smuggling, which are committed by such passengers.
  4. The customs clearance of goods exported outside the customs territory of Ukraine by citizens may be carried out at any income, duties and fees agency throughout the customs territory of Ukraine.
  5. The customs clearance of goods (except for goods transported in the unaccompanied baggage and in cargo items, as well as goods on commodity positions 8701-8707, 8711, 8716 in accordance with the Ukrainian Classification of Goods of External Economic Activity, which are subjects to state registration) imported into the customs territory of Ukraine by citizens, shall be carried out at checkpoints across the state border of Ukraine.
  6. The customs clearance of goods imported into the customs territory of Ukraine by citizens in the unaccompanied baggage and in cargo items, shall be carried out at the income, duties and fees agencies at place of residence or temporary stay of the foregoing citizens, at the place of final destination of the vehicle, by which these goods were transported, or, under the application of the citizen, - at the checkpoints across the state border of Ukraine.
  7. The central body of executive power that ensures the formation and implementation of the state tax and customs policy shall determine the places of customs clearance of the goods imported into the customs territory of Ukraine by citizens under the commodity positions 8701-8707, 8711, 8716 in accordance with the Ukrainian Classification of Goods of External Economic Activity, which are subjects to the state registration.
  8. Transportation of the bodies or remains of deceased (urns containing the ashes) by the citizens across the customs border of Ukraine shall be carried out on the basis of a written application of these citizens in arbitrary form and the documents determined by the Law of Ukraine "On the Burial and Funeral".