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Customs Code of Ukraine, approved by the Law of Ukraine dated March 13, 2012 No 4495-VI Article 472, Part 1

Article 472.  Failure to declare goods, vehicles for commercial use

  1. Failure to declare goods, vehicles for commercial use, which are transported across the customs border of Ukraine, namely the failure to report under the established form precise and reliable information (availability, name or title, amount, etc.) about the goods, vehicles for commercial use, which are subject to mandatory declaration in case of transportation across the customs border of Ukraine, -

entails imposition of a penalty in the amount of 100 per cent of the value of such goods, vehicles, with confiscation of such goods, vehicles.