Customs Code of Ukraine, approved by the Law of Ukraine dated December 02, 2010 No 2755-VI Article 371, Parts 3, 4
Article 371. Conditions of exportation (check though) of goods outside the customs territory of Ukraine by citizens
- The citizen is obliged to declare in writing the goods, namely to file the customs declaration on the form provided for enterprises to the income, duties and fees agencies, when performing export (check though) goods from Ukraine, the total invoice value of which exceeds the equivalent of 10 000 euros (except for goods, which are specified in the Part 4 of this Article), as well as to pay fee, in the cases established by the legislation of Ukraine.
- The goods, total invoice value of which exceeds the equivalent of 10 000 euros, when being exported (checked though) out of customs territory of Ukraine, shall be declared in writing under the prescribed for citizens with payment of the export duty in cases specified by the laws of Ukraine, and are exempted from the submission of relevant documents issued by state authorities for carrying out the customs control and customs clearance, under the condition that these goods:
- are exported in connection with leaving the territory of Ukraine for permanent residence;
- are included to the estate, formalized in Ukraine in favor of the non-resident citizen (under the notary’s confirmation of inheritance body);
- are temporarily exported outside the customs territory of Ukraine by the resident citizens under a written obligation to re-import such goods;
- were temporarily imported into the customs territory of Ukraine under the obligation of re-exportation, which is confirmed by the relevant documents;
- were obtained by non-resident citizens in the form of prizes and awards, that is confirmed by the relevant documents, for participation in competitions, contests, festivals, etc., which were held on the territory of Ukraine.