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Customs Code of Ukraine, approved by the Law of Ukraine dated March 13, 2012 No 4495-VI Article 482, Parts 1, 2

Article 482. Transfer or actions aimed at transferring of goods, vehicles for commercial use across the customs border of Ukraine out of customs control

  1. Transfer or actions aimed at transferring of goods, vehicles for commercial use across the customs border of Ukraine out of customs control, namely the transfer out of the location of checkpoints and customs control carried out by the income, duties and fees agencies of Ukraine or outside of working hours established for the agencies and without completion of customs formalities or with illegal exemption from customs control as a result of abuse of official capacity by officials of the income, duties and fees agencies of Ukraine –

entails imposition of a penalty in the amount of 100 per cent of the value of such goods, vehicles, which are the direct objects of violation of customs regulations, with confiscation of such goods, vehicles, as well as of any other vehicles, which were used for the movement of goods, which are the direct objects of violation of customs regulations, across the customs border of Ukraine out of customs control.

  1. The commission of the actions stipulated by the Part 1 of this Article by the individual, who within a year was brought to responsibility for such an offense stipulated by this Article or Article 483 of this Code, -

entails imposition of a penalty in the amount of 200 per cent of the value of such goods, vehicles, which are the direct objects of violation of customs regulations, with confiscation of such goods, vehicles, as well as of any other vehicles, which were used for the movement of goods, which are the direct objects of violation of customs regulations, across the customs border of Ukraine out of customs control.