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Customs Code of Ukraine, approved by the Law of Ukraine dated March 13, 2012 No 4495-VI Article 265. Declarants, Parts 2, 3, 6

Article 265. Declarants

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  1. Only residents may be declarants, except for the following cases of the movement of goods across the customs border of Ukraine:
  1. for citizens – the movement of personal belongings, vehicles and other personal goods for personal, family or other needs unrelated to business activities;
  2. for those who have privileges under the provisions of articles 383-386, 388, 389, 391, 392 of this Code, - the movement of goods, which import into Ukraine and export outside the territory of Ukraine is connected with such privileges;
  3. for representatives of foreign companies – the movement of goods, that are not subject to alienation and intended for official use by the mentioned representatives when declaring under the customs regime of temporary import, re-export, transit as well as import of goods for personal needs of such representatives;
  4. for foreign carriers – the movement of goods, vehicles of commercial purposes, transported through Ukraine by transit passage;
  5. other cases, when under the legislation of Ukraine nonresident has the right to dispose of goods within the customs territory of Ukraine.

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  1. Citizens may be declarants after the attainment the age of 16.

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  1. Declaring of goods, which belong to citizens, may be carried out by these citizens or other citizens, authorized by the owners of these goods under the power of attorney certified by a notary.