Customs Code of Ukraine, approved by the Law of Ukraine dated March 13, 2012 No 4495-VI Article 485, Part 1
Article 485. Actions aimed at illegal exempting from customs duties, or reducing their amount as well as other illegal actions aimed at customs duties evasion
- Statement of false information in the customs declaration for the purpose of illegal exemption from customs duties or reduction of the amount of such duties, submission false information about essential terms of the foreign trade agreement (contract), weight (considering permissible losses during a normal storage or transportation), amount, country of origin, sender and/or recipient, false information, which is required to determine the product code in accordance with Ukrainian Classifier of Products of Foreign Trade Activities and its customs value, and/or submitting by the foreigner to the income, duties and fees agencies of Ukraine the documents containing the same information with the same purpose, non-payment of customs duties within the period prescribed by law, or commission of other illegal actions aimed at customs evasion as well as the use of goods, in relation to which customs exemptions were provided, for purposes other than those for which such exemptions were provided, -
entails imposition of a penalty in the amount of three hundred percent of the unpaid amount of customs payments.