Customs Code of Ukraine, approved by the Law of Ukraine dated March 13, 2012 No 4495-VI Article 376. Import of alcoholic beverages and tobacco products by citizens
- Import of alcoholic beverages and tobacco products by foreigners under 18 years old into the customs territory of Ukraine is prohibited.
- The citizens, who have reached the age of 18 years, may import alcoholic beverages and tobacco products to the customs territory of Ukraine in hand luggage or accompanying luggage without payment of customs duties and without filling in a written declaration in such amounts per person:
- 200 cigarettes, 50 cigars or 250 grams of tobacco or such products in a set of total weight not exciding 250 grams;
- 5 liters of beer, 2 liters of wine, 1 liter of strong alcoholic beverages (with an alcohol content exceeding 22%).
- The alcoholic beverages and tobacco products, regardless of the amount, are not exempted from customs duties, if the person, who imports them into the customs territory of Ukraine, earlier left the territory of Ukraine and was absent in Ukraine less than 24 hours.