Customs Code of Ukraine, approved by the Law of Ukraine dated March 13, 2012 No 4495-VI Article 380, Parts 1 2 4 5 6
Article 380. Peculiarities of the temporary import of personal vehicles into the customs territory of Ukraine performed by foreigners
- The non-resident citizens may temporarily import the personal vehicles into the territory of Ukraine for the period not exceeding one year. The period of temporary importation of vehicles for personal use may be extended for no longer than 60 days by the income, duties and fees agencies of Ukraine considering force majeure circumstances and the personal circumstances of the citizens, who have imported such vehicles, under the condition of documentary confirmation of the foregoing circumstances. The registration of the foregoing vehicles at the authorized agencies of foreign states, which is confirmed by the relevant document, is an obligatory condition for the admission of such vehicles to the temporary importation into the customs territory of Ukraine.
- The temporary importation of vehicles for personal use by the non-resident citizens may be carried out without filing a written declaration and without providing documents issued by the state authorities, which are eligible to carry out other types of control, determined in the Article 319 of this Code. Passing of such vehicles across the customs border of Ukraine is carried out without applying the customs payment security measures provided by the Section X of this Code. The fuel, which is contained in the ordinary (specified by the manufacturer) tanks of such vehicles, is not a subject to a written declaring and is not a subject to taxation by the customs payments.
- The temporarily imported vehicles for personal use may be used within the customs territory of Ukraine exclusively by citizens, who imported such vehicles into Ukraine, for their personal needs.
The vehicles for personal use, which are classified under the item 8903 in accordance with the Ukrainian Classification of Foreign Economic Activities, may be used by the citizens, who have imported them to Ukraine, as well as the resident citizens and non-resident citizens, who have proper authorization, given to them by the user of a temporary importation right, under the condition of use a vehicle on behalf of and in accordance with the instructions of the user of a temporary importation right.
The foregoing vehicles may not be used for the purposes of enterprise activity in Ukraine and may not be dismantled or transferred into the possession, use or disposal of other individuals.
- The vehicles temporarily imported into Ukraine for personal use shall be exported from the customs territory of Ukraine in compliance with the deadlines, or placed under the customs regimes of refusal in favor of the state, destroying or destruction of such a vehicle or may be registered for a free movement of such a vehicle within the customs territory of Ukraine, under the condition of payment the required customs duties.
- In case of loss or complete damage of vehicles temporarily imported for personal use due to accident or force majeure circumstances, the calculation of a temporary import period shall be stopped under the condition of submission of sufficient evidence of the loss or damage by the owners of such vehicles to the income, duties and fees agencies of Ukraine. The mentioned vehicles may be placed under the customs regimes of refusal in favor of the state, destroying or destruction.