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Customs Code of Ukraine, approved by the Law of Ukraine dated March 13, 2012 No 4495-VI Article 371, Parts 1, 2, 5

Article 371. Conditions of exportation (check though) outside the customs territory of Ukraine of goods by citizens

  1. The citizen may export (check though) out of customs territory of Ukraine goods, the total invoice value of which does not exceed the equivalent of 10 000 euros (except for goods, which are specified in the Part 2 of this Article), without a written declaring.
  2. The goods, total invoice value of which does not exceed the equivalent of 10 000 euros and for which the export duty is established by law and/or if, in accordance with the law, state authorities issue the documents, which are necessary for customs control and customs clearance of such goods, which are transported (check though) by citizens across the customs border of Ukraine, shall be declared in writing under the procrdure prescribed for citizens, with payment the export duty in cases specified by the laws of Ukraine and with the submission of relevant documents issued by state authorities.

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  1. The goods, which were acquired by  non-resident citizens on the territory of Ukraine for a foreign currency imported to Ukraine by these citizens and goods, which were acquired by non-resident citizens on the territory of Ukraine for income, which was earned while working or studying in Ukraine, what is confirmed by the relevant documents, and are exported by these citizens in connection with the final departure from Ukraineи, shall be declared in writing under the procedure  prescribed for citizens, with payment the export duty in cases specified by the laws of Ukraine, and with the submission of relevant documents issued by state authorities.

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