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Customs Code of Ukraine, approved by the Law of Ukraine dated March 13, 2012 No 4495-VI Article 474, Parts 1, 2

Article 474. Resistance to the official of the income, duties and fees agencies in access to goods, vehicles and documents

  1. Resistance in access to goods, vehicles and documents by the official of the income, duties and fees agencies of Ukraine while carrying out customs control or activities related to the proceedings on smuggling or violation of customs regulations, -

entails imposition of a penalty in the amount of one hundred tax-free minimums income of an individual.

  1. The commission of the above mentioned offenses by the individual, who within a year was brought to responsibility for such offence and also obstructed the official of the income, duties and fees agencies of Ukraine, as well as his/her failure to fulfill the official’s demands during the checking of account of the goods that are transported across the customs border of Ukraine and/or are under customs control or during the documentary checks on compliance with the Ukrainian legislation on state customs activity, -

entails imposition of a penalty in the amount of five hundreds tax-free minimums income of an individual.