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CUSTOMS CONTROL AND CLEARANCE OF GOODS (IN PARTICULAR CURRENCY, BANKING METALS AND PERSONAL BELONGING), WHICH ARE NOT CONNECTED WITH ENTREPRENEURIAL ACTIVITIES AND ARE IMPORTED INTO UKRAINE BY FOREIGNERS

General information

  1. Goods, when imported into Ukraine, are subject to customs control, which is carried out by the income, duties and fees agencies at checkpoints across the state border of Ukraine.

(Established by the provisions of the Part 1 and 2 of the Article 318, as well as by the provisions of the Part 1 of the Article 195 of the Customs Code of Ukraine, approved by the Law of Ukraine dated March 13, 2012 No 4495-VI).

  1. Form and scope of control, which is applied to goods imported into Ukraine by foreigners, have a selective character based on the results of the risk management system.

In simple terms, the fact whether a deliberate attention will be paid to you, whether inspection of items and goods or personal inspection will be applied to you, depends on your reliability, the country from which you come, authenticity of the submitted documents and chosen method of declaring goods.

Nonetheless, the customs control is not carried out for transit passengers, who do not leave the transit area at the entrance to and exit from Ukraine. However the income, duties and fees agencies have the right to take measures stipulated by the Customs Code of Ukraine in case of suspicion of violation of customs rules or smuggling, which are committed by such passengers.

(Established by the provisions of the Part 1 of the Article 320 and of the Part 3 of the Article 365 of the Customs Code of Ukraine, approved by the Law of Ukraine dated March 13, 2012 No 4495-VI).

  1. The declaring is a process of application to the income, duties and fees agencies by the declarant of the information about goods imported to Ukraine, which is necessary to carry out customs control.

(Established by the provisions of the Part 1 of the Article 257 of the Customs Code of Ukraine, approved by the Law of Ukraine dated March 13, 2012 No 4495-VI).

  1. In this case, the declarant is a foreigner, who attained 16 years, imports goods into Ukraine and enters such goods for the income, duties and fees agencies.

(Established by the provisions of the Parts 2, 4 and 6 of the Article 265 of the Customs Code of Ukraine, approved by the Law of Ukraine dated March 13, 2012 year No 4495-VI).

  1. The declare goods, which are imported by foreigners to Ukraine, may be performed in one of the following forms: verbal, written or through the implementation of action.

Whereas, the selection of the declaring form is connected with the application of a dual-channel system of customs control and with the application of the simplified customs control, which enables foreigners to perform the declaration by selecting one of two channels of passage (the passage of personal vehicles) across the customs border of Ukraine.

The channel, which is marked with green symbols (“green channel”), is intended for the conducting of the declaring by actions of foreigners, who transport across the customs border of Ukraine goods, which are duty-free and are not subjects to the established law prohibitions or restrictions on the import to Ukraine and export from Ukraine.

The channel, which is marked with red symbols (“red channel”), is intended for other foreigners.

The foreigner independently chooses the appropriate channel (“green channel” or “red channel”) for customs control passing under the two-channel system.

  1. The choice of a "green channel" is considered as a foreigner’s statement that he/she transfers across the customs border of Ukraine goods, which are not subjects to a written declaring, duty-free and not subjects to the established law prohibitions or restrictions on the import to Ukraine and export from Ukraine. The choice of a "green channel" indicates the facts of legal significance.

The foreigners, who pass the "green channel", are exempted from filling in the written customs declaration. The exemption from filling in the written customs declaration does not constitute an exemption from obligatory observance of goods transportation procedure across the customs border of Ukraine.

The foreigner is obliged to provide the written customs declaration on transferred goods, currency and vehicles to the income, duties and fees agencies, when choosing and passing the "red channel".

(Established by the provisions of the Part 1 of the Article 257 and of the Article 366 of the Customs Code of Ukraine, approved by the Law of Ukraine dated March 13, 2012 No 4495-VI).

  1. It is allowed for foreigners, who enter or leave the territory of Ukraine by road and rail transport, and also by personal vehicles, to declare goods, which are transported by them across the customs border of Ukraine, without leaving these vehicles.

(Established by the provisions of the Part 2 of the Article 365 of the Customs Code of Ukraine, approved by the Law of Ukraine dated March 13, 2012 year No 4495-VI).

Information on the transportation by foreigners across the customs border of Ukraine (import and export) of foreign currency and bank metals

  1. The foreigner may import to Ukraine and export from Ukraine without a written declaring cash in the amount, which shall not exceed the equivalent of 10 000 euros.

(Established by the provisions of the Item 1 of the Section 2 of the “Directive on the Movement of Cash and Bank Metals across the Customs Border of Ukraine”, approved by The Act of the Board of the National Bank of Ukraine dated May 27, 2008 No 148).

  1. The foreigner may import to Ukraine cash in the amount, which exceeds the equivalent of 10 000 euros, under the condition of filling in a written declaration in the full extent.

(Established by the provisions of the Item 3 of the Section 2 of the “Directive on the Movement of Cash and Bank Metals across the Customs Border of Ukraine”, approved by The Act of the Board of the National Bank of Ukraine dated May 27, 2008 No 148).

  1. The foreigner may export from Ukraine cash in the amount, which exceeds the equivalent of 10 000 euros whereas the exported amount of cash does not exceed the amount of cash, which is filled in the written declaration to the customs authority when importing to Ukraine.

In this case, the export from Ukraine of cash shall be carried out under the condition of filling in a written declaration to the customs divisions of the income, duties and fees agencies of Ukraine in the full extent.

(Established by the provisions of the Item 4 of the Section 2 of the “Directive on the Movement of Cash and Bank Metals across the Customs Border of Ukraine”, approved by The Act of the Board of the National Bank of Ukraine dated May 27, 2008 No 148).

  1. The foreigners perform the written declaring of cash by filling in and submission of the customs declaration to the income, duties and fees agencies. The customs declaration shall be performed in a form, which is set for the transportation of goods for personal, family and other needs not related to entrepreneurial activity.

(Established by the provisions of the Resolution of the Cabinet of Ministers of Ukraine “On Approval of the Customs Declaration Form for the Written Declaring of Goods Transported through the Customs Border of Ukraine by Citizens for Personal, Family and Other Needs, which are not Related to Entrepreneurial Activities” dated April 21, 2012 No 431).

  1. The foreigner may contribute funds to the accounts at the authorized banks or perform other operations at banks of Ukraine based on the customs declaration.

For this purpose, the foreigner shall provide a payment document in the name of the account holder, as well as the customs declaration (to confirm the import to Ukraine the cash declared by the income, duties and fees agencies) to the banking institution of Ukraine.

In such a case, the banking institution makes a note of payment documents acceptance on the basis of the customs declaration and keeps a copy of the said customs declaration.

(Established by the provisions of the Item 6 of the Section 2 of the “Directive on the Movement of Cash and Bank Metals Across the Customs Border of Ukraine”, approved by The Act of the National Bank of Ukraine dated May 27, 2008 No 148, аs well as by the  provisions of the Items 1.3 and 6.1. “Directive on the Procedure of Opening, Use and Closing of Accounts in National and Foreign Currencies”, approved by the Resolution of the Board of the National Bank of Ukraine dated November 12, 2003 No 492).

  1. The foreigner may import to Ukraine and export from Ukraine bank metals not exceeding 500 g in the form of bars and coins under the condition of filling in a written declaration.

(Established by the provisions of the Item 1 of the Section 4 of the “Directive on the Movement of Cash and Bank Metals Across the Customs Border of Ukraine”, approved by The Act of the Board of the National Bank of Ukraine dated May 27, 2008 No 148).

  1. The foreigner may export from Ukraine bank metals exceeding 500 g in the form of bars and coins under the individual license for exportation from Ukraine of bank metals, which is given by the National Bank of Ukraine under the condition of filling in a written declaration to the customs authority.

To obtain the individual license for exportation from Ukraine of bank metals, the foreigner shall submit to the National Bank of Ukraine the following documents:

  • an application for a license in a free form;
  • copies of passport pages (or of a document that substitutes a passport), which contain surname, name, paternal name (if there is any), date of birth, the series and passport number (or of a document that substitutes a passport), domicile;
  • copies of documents, that confirm the purchase of bank metals at the authorized banks.

(Established by the provisions of the Item 2 of the Section 4 of the “Directive on the Movement of Cash and Bank Metals Across the Customs Border of Ukraine”, approved by The Act of the Board of the National Bank of Ukraine dated May 27, 2008 No 148).

  1. Exceptionally the authorized banks may import to Ukraine bank metals exceeding 500 g.

(Established by the provisions of the Item 3 of the Section 4 of the “Directive on the Movement of Cash and Bank Metals Across the Customs Border of Ukraine”, approved by The Act of the National Bank of Ukraine dated May 27, 2008 No 148).

Information on the transportation by foreigners across the customs border of Ukraine (import and export) of personal belongings

  1. For the purposes of customs control and customs clearance as personal belongings are considered to be goods intended for ordinary daily needs of an individual, consistent with the aim of the said person stay within Ukraine, which are transported across the customs border of Ukraine in hand luggage, accompanied or unaccompanied baggage and not intended for entrepreneurial activity, alienation or transfer to others.

The Tax Code of Ukraine establishes the provisional list of goods, which may be classified as personal belongings.

  1. The personal belongings that are transported (checked through) by foreigners across the customs border of Ukraine, shall be declared by committing actions, verbally or in a written form at the owner's desire or at the request of the income, duties and fees agencies. Nevertheless such personal belongings are exempted from customs duties and their owners are exempted from the obligation to provide documents issued by public authorities for carrying out customs control and customs clearance of goods, as well as subjecting them to forms of state control (certification, environment, etc.).

(Established by the provisions of the Part 1 of the Article 369 of the Customs Code of Ukraine, approved by the Law of Ukraine dated March 13, 2012 No 4495-VI).

  1. The foreigner may import to Ukraine and export from Ukraine any personal belongings, except for those goods the transportation of which across the customs border of Ukraine is prohibited and restricted (including for the purpose of transit of such goods).

(Established by the provisions of the Item 36 of the Part 1 of the Article 4 and provisions of the Part 1 of the Article 365of the Customs Code of Ukraine, approved by the Law of Ukraine dated March 13, 2012 No4495-VI).

Information on the transportation by foreigners across the customs border of Ukraine (import and export) of alcoholic beverages and tobacco products

  1. The foreigners, who have reached the age of 18, may import alcoholic beverages and tobacco products to the customs territory of Ukraine in hand luggage or accompanying luggage without payment of customs duties and without filling in a written declaration in such amounts per person:
    • 200 cigarettes, 50 cigars or 250 grams of tobacco or these products in a set of total weight not exciding 250 grams;
    • 5 liters of beer, 2 liters of wine, 1 liter of strong alcoholic beverages (with an alcohol content exceeding 22%).

The alcoholic beverages and tobacco products, regardless of their amount, are not exempted from customs duties, if the person, who imports them into the customs territory of Ukraine, earlier leaved the territory of Ukraine and was absent in Ukraine less than 24 hours.

(Established by the provisions of the Article 376 of the Customs Code of Ukraine, approved by the Law of Ukraine dated March 13, 2012 No 4495-VI).

Information on the transportation by foreigners across the customs border of Ukraine (import and export) of goods (except for personal belongings, currency and vehicles for personal use)

  1. The foreigner may import to Ukraine without the written declaring and without levying customs duties goods, which are not excisable and at the same time meet the following requirements:
    • goods imported to Ukraine by air transport in hand luggage or in accompanied baggage and the total invoice value of which does not exceed the equivalent of 1000 euros;
    • goods imported to Ukraine by other means of transport and the total invoice value of which does not exceed the equivalent of 500 euros and the total weight does not exceed 50 kilograms.

(Established by the provisions of the Part 1 of the Article 374 of the Customs Code of Ukraine, approved by the Law of Ukraine dated March 13, 2012 No 4495-VI).

  1. Animals imported to Ukraine by the foreigner shall be declared in writing and undergone the measures of control of other state agencies (the veterinary, sanitary-epidemiological and others).

(Established by the provisions of the Article 375 of the Customs Code of Ukraine, approved by the Law of Ukraine dated March 13, 2012 No 4495-VI).

  1. Import of alcoholic beverages and tobacco products by foreigners under 18 years old into the customs territory of Ukraine is prohibited.

(Established by the provisions of the Article 373 of the Customs Code of Ukraine, approved by the Law of Ukraine dated March 13, 2012 No 4495-VI).

  1. The foreigner may export from Ukraine goods, the total invoice value of which does not exceed the equivalent of 10 000 euros, without the written declaring.

This provision is not applicable to goods that:

  • are subject to export duties;
  • are subject to other types of state control, besides customs control (certification, environmental, sanitary-epidemiological control, weapons control, etc.);
  • are acquired by the foreigner on the territory of Ukraine for a foreign currency imported to Ukraine by the foreigner;
  • are acquired by a foreigner on the territory of Ukraine for the income, which was earned while working or studying in Ukraine, and are exported by the foreigner in connection with the final departure from Ukraine.

(Established by the provisions of the Parts 1, 2 and 5 of the Article 371 of the Customs Code of Ukraine, approved by the Law of Ukraine dated March 13, 2012 No 4495-VI).

  1. The foreigner is obliged to declare in writing the goods, in other words to file the customs declaration on the form provided for enterprises to the income, duties and fees agencies, when performing import or export of goods to/from Ukraine (except for personal belongings and currency), as well as to pay a fee, in the cases established by the legislation of Ukraine, and to provide other documents required for customs control (permission of the relevant government agencies, payment documents and similar).

At the same time, the foreigner is released from the necessity of providing the documents issued by the state authorities for carrying out customs control and customs clearance of goods to the income, duties and fees agencies, under the condition that these goods:

  • are included in the estate, formalized in Ukraine in favor of the foreigner (under the notary’s confirmation of inheritance body);
  • were temporarily imported into the customs territory of Ukraine under the obligation of re-exportation, which is confirmed by the relevant documents;
  • were obtained by foreigners in the form of prizes and awards, that is confirmed by relevant documents, for participation in competitions, contests, festivals, etc., which were held on the territory of Ukraine,.

(Established by the provisions of the Parts 3 and 4 of the Article 371 of the Customs Code of Ukraine, approved by the Law of Ukraine dated March 13, 2012 No4495-VI).

Information on the transportation by foreigners across the customs border of Ukraine (import and export) of bodies or remains of deceased

  1. Transportation of the bodies or remains of deceased by the foreigners across the customs border of Ukraine shall be carried out in metal hermetic sealed coffins (urns containing the ashes) on the basis of a written application of the foreigner in arbitrary form and the following documents:
    • the death certificate or other document certifying the fact of death issued by the competent authority;
    • the certification on the absence in the body and coffin (urn) of the items (enclosures), the movement of which across the state border of Ukraine is prohibited.

The certificate on absence in the body and coffin (urn) of items (enclosures), the movement of which across the state border of Ukraine is prohibited, is issued by the following authorities:

  • for the purpose of carrying out of Ukraine the certificate is to be issued by forensic examiner, in the presence of an officer of the income, duties and fees agencies of Ukraine;
  • for the purpose of carrying into the territory of Ukraine the certificate is to be issued by the competent authority of a foreign state with the legalization of such a reference by consular or diplomatic institution of Ukraine abroad.

(Established by the provisions of the Part 8 of the Article 365 of the Customs Code of Ukraine, approved by the Law of Ukraine dated March 13, 2012 No 4495-VI, as well as by the provisions of the Article 22 Law of Ukraine "On the Burial and Funeral" dated July 10, 2003 No 1102-IV).

Information on the temporary transportation by foreigners across the customs border of Ukraine (import and export) of personal vehicles

  1. The foreigner may temporarily import the personal vehicles into the territory of Ukraine for the period not exceeding one year. The above mentioned may be carried out without filling in a written declaration, without levying customs duties and without providing documents for the passage of other types of control, except for customs. Passing of these vehicles across the customs border of Ukraine is carried out without applying to them the customs payment security measures. The fuel, which is contained in the ordinary (specified by the manufacturer) tanks of these vehicles, is not a subject to the written declaring and is not a subject to taxation by the customs payments.

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 these vehicles to the temporary importation into the customs territory of Ukraine.

The foreigner, who temporarily imports into Ukraine a vehicle for a personal use, is considered as a user of a temporary importation right.

The period of temporary importation of vehicles for personal use may be extended by the income, duties and fees agencies of Ukraine considering force majeure circumstances and the personal circumstances of the foreigners, who have imported such vehicles, under the condition of documentary confirmation of the foregoing circumstances. The period of temporary importation of vehicles for personal use may be extended for no longer than 60 days.

(Established by the provisions of the Parts 1, 2 and 4 of the Article 380 of the Customs Code of Ukraine, approved by the Law of Ukraine dated March 13, 2012 year No 4495-VI).

  1. The temporarily imported vehicles for personal use may be used within the customs territory of Ukraine exclusively by foreigners, who imported these vehicles into Ukraine, for their personal needs.

This provision shall not be applied to floating vehicles for personal use (ships, boats and watercraft), which may be used by foreigners, who have imported them to Ukraine, as well as the citizens of Ukraine and other foreigners, who have proper authorization, given to them by the user of a temporary importation right. The citizens of Ukraine and other foreigners may use such floating vehicles under the condition of use of a vehicle on behalf of and in accordance with the instructions of the user of a temporary importation right.

(Established by the provisions of the Part 4 of the Article 380 of the Customs Code of Ukraine, approved by the Law of Ukraine dated March 13, 2012 No 4495-VI).

  1. The vehicles temporarily imported into Ukraine for personal use, 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.

(Established by the provisions of the Part 4 of the Article 380 of the Customs Code of Ukraine, approved by the Law of Ukraine dated March 13, 2012 No 4495-VI).

  1. 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 free movement of such a vehicle within the customs territory of Ukraine, under the condition of payment the required customs duties.

(Established by the provisions of the Part 5 of the Article 380 of the Customs Code of Ukraine, approved by the Law of Ukraine dated March 13, 2012 No 4495-VI).

  1. 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 by the owners of such vehicles to the income, duties and fees agencies of Ukraine of sufficient evidences of the loss or damage. The mentioned vehicles may be placed under the customs regimes of refusal in favor of the state, destroying or destruction.

(Established by the provisions of the Part 6 of the Article 380 of the Customs Code of Ukraine, approved by the Law of Ukraine dated March 13, 2012 No 4495-VI).

The declaration and customs clearance of goods transported (imported and exported) by foreigners across the customs border of Ukraine

  1. In certain cases, which are described above, the foreigner is obliged to submit a written customs declaration to the income, duties and fees agencies of Ukraine, which carry out customs clearance of such goods in a mandatory manner, on the basis of the filed customs declaration and results of the customs control of goods.

(Established by the provisions of the Part 1 of the Article 248 of the Customs Code of Ukraine, approved by the Law of Ukraine dated March 13, 2012 No 4495-VI).

  1. For such purposes there are two types of customs declarations: customs declaration for individuals and customs declaration for legal entities, the forms for which are approved by the Order of the Ministry of Finance of Ukraine “On Approval of Samples of Forms of the Separate Administrative Document, Additional Sheets, Additions and Specifications and Their Technical Specifications” dated February 22, 2012 No 246.

The customs declaration for individuals is applied for the written declaration of goods transported in carry-on baggage, accompanied or unaccompanied baggage, cargo shipments across the customs border of Ukraine for personal, family and other needs, which are not related to entrepreneurial activities (the procedure of filling in the customs declaration for individuals is attached). The filling in the customs declaration for individuals is not a difficult procedure and any person is able to deal with it. Some peculiarities of the such a filling are described below.

Whereas, the customs declaration for legal entities is applied while transporting goods across the customs border of Ukraine with the purpose of carrying out entrepreneurial activities. The procedure of filling in the customs declaration for legal entities is established by the Order of the Ministry of Finance of Ukraine "On Approval of the Procedure of the Filling in the Customs Declaration on the Form of the Separate Administrative Document" dated May 30, 2012 No 651.

However, we do not recommend the foreigners to fill in the customs declaration for legal entities on their own due to the complexity of this process. We recommend to contact the customs brokers, who are accredited at the income, duties and fees agencies of Ukraine and specialize in providing such services.

(Established by the provisions of the Decree of the Cabinet of Ministers of Ukraine “On Approval of the Form of Customs Declaration for the Written Declaration of Goods Transported Across the Customs Border of Ukraine by Citizens for Personal, Family and other Needs, which are not Related to Entrepreneurial Activities” dated May 21, 2012 No 431, as well as by the provisions of the “Procedure of Filling in Customs Declaration for the Written Declaration of Goods Transported Across the Customs Border of Ukraine by Citizens for Personal, Family and other Needs, which are not Related to Entrepreneurial Activities”, approved by the Order of the Ministry of Finance of Ukraine dated May 28, 2012 No 614).

  1. The customs declaration for individuals shall be filled individually in a single copy by the foreigner, who has reached the age of 16 years old or by the foreigner’s authorized person and certified by the foreigner’s signature before bringing the goods for the customs control. Information about the goods transported across the customs border of Ukraine by foreigners, who have not reached the age of 16 years old and/or disabled persons or persons, whose civil capacity is limited, is specified in the declarations of the accompanying persons.

When declaring goods the authorized person shall record “Per Power of Attorney” in the upper left corner of the front and/or back side of the customs declaration for individuals and specify details of the notarized power of attorney (date, document serial number (if any), as well as the principal’s surname, first name, paternal name and number and series of the passport document).    

(Established by the provisions of the Item 1.3. of the “Procedure of Filling in Customs Declaration for the Written Declaration of Goods Transported Across the Customs Border of Ukraine by Citizens for Personal, Family and other Needs, which are not Related to Entrepreneurial Activities”, approved by the Order of the Ministry of Finance of Ukraine dated May 28, 2012 No 614).

  1. Customs officials are not entitled to fill in the customs declaration for individuals, change or supplement the information specified in the customs declaration for individuals, except for making entries related to the competence of the customs authorities.

(Established by the provisions of the Item 1.7. of the “Procedure of Filling in Customs Declaration for the Written Declaring of Goods Transported Across the Customs Border of Ukraine by Citizens for Personal, Family and other Needs, which are not Related to Entrepreneurial Activities”, approved by the Order of the Ministry of Finance of Ukraine dated May 28, 2012 No 614).

  1. The customs declaration for individuals shall be not accepted to customs clearance by the customs officer in the following cases:
    • filling in of the declaration form, which differs from the prescribed form;
    • filling in of the declaration with violation of the established rules;
    • filling in of the declaration in pencil;
    • filling in of the declaration with corrections and/or erasures.

In such cases, the foreigner or the authorized person shall fill in a new declaration in compliance with the established rules.

(Established by the provisions of the Item 1.8. of the “Procedure of Filling in Customs Declaration for the Written Declaration of Goods Transported Across the Customs Border of Ukraine by Citizens for Personal, Family and other Needs, which are not Related to Entrepreneurial Activities”, approved by the Order of the Ministry of Finance of Ukraine dated May 28, 2012 No 614).

  1. Along with the customs declaration for individuals, which is filled out in accordance with the rules for the customs control and customs clearance of the goods, the foreigner or authorized person, depending on the type and purpose of travel, mode of transport, name of product, method of travel, and other factors affecting the customs procedure, shall submit the following documents:
    • identity documents and documents confirming the country of permanent residence of the foreigner or authorized person:
    • passport or other foreigner’s document, which grants the right to cross the state border of Ukraine;
    • documents confirming the country of permanent residence of the foreigner (with appropriate notes);
    • cash-memo, labels, invoices and other documents, which may be identified with the submitted goods or other document evidencing the value of goods (upon availability);
    • commodity-transport documents for goods transportation: railway consignment note (УМВД/СМГС, ЦИМ/CIM, ЦИМ/УМВД (CIM/SMGS, ЦИМ/СМГС), air waybill (Air Waybill), Bill of Lading, waybill (CMR), luggage documents etc. (upon availability);
    • documents confirming the right to apply the tax exemption (upon availability);
    • documents issued by public authorities in accordance with the legislative acts for the implementation of customs control and customs clearance of goods transported across the customs border of Ukraine;
    • documents confirming the right to perform activities related to the bringing goods to customs authorities for the customs control and customs clearance when transporting such goods across the customs border of Ukraine or disposition of the mentioned goods in other way (upon availability);
    • documents confirming the ownership of the vehicle for a personal use;
    • the obligation to re-import/re-export or transit the goods;
    • documents confirming the cash withdrawal from the accounts of banks (financial institutions).

The documents or copies thereof, provided for the customs clearance of goods, which are the basis for their passing across the customs border of Ukraine and customs clearance, remain in materials of the customs authority.

(Established by the provisions of the Items 1.9. and 1.12. of the “Procedure of Filling in Customs Declaration for the Written Declaring of Goods Transported Across the Customs Border of Ukraine by Citizens for Personal, Family and other Needs, which are not Related to Entrepreneurial Activities”, approved by the Order of the Ministry of Finance of Ukraine dated May 28, 2012 No 614).

  1. The customs declaration for individuals is a document certifying facts of legal significance and the foreigner or authorized person shall be liable for submitting the unreliable information provided in the customs declaration for individuals upon the acceptance of the declaration by the customs officer for the registration.

(Established by the provisions of the Item 1.10. of the “Procedure of Filling in Customs Declaration for the Written Declaring of Goods Transported Across the Customs Border of Ukraine by Citizens for Personal, Family and other Needs, which are not Related to Entrepreneurial Activities”, approved by the Order of the Ministry of Finance of Ukraine dated May 28, 2012 No 614).

  1. The customs declaration for individuals legalized by the customs official and stamped with the official’s personal numbered seal, shall be returned to the foreigner or authorized person and is the basis and resolution for further transportation of goods across the customs border of Ukraine after carrying out the customs control and customs clearance.

(Established by the provisions of the Items 1.13. and 1.14. of the “Procedure of Filling in Customs Declaration for the Written Declaring of Goods Transported Across the Customs Border of Ukraine by Citizens for Personal, Family and other Needs, which are not Related to Entrepreneurial Activities”, approved by the Order of the Ministry of Finance of Ukraine dated May 28, 2012 No 614).

Responsibility of foreigners for violation of customs regulations when transporting goods across the customs border of Ukraine

  1. The violation by foreigners of the established procedure of customs control when passing through the "green corridor" entails imposition of a penalty in the amount of one hundred tax-free minimums income of an individual and the movement by the foreigner of the goods, import of which is prohibited or restricted by the legislation of Ukraine, entails the confiscation of such goods.

(Established by the provisions of the Article 471 of the Customs Code of Ukraine, approved by the Law of Ukraine dated March 13, 2012 No 4495-VI).

  1. The foreigner’s failure to declare goods and/or vehicles for commercial use, which are transported across the customs border of Ukraine, entails imposition of a penalty in the amount of 100 per cent of the value of such goods and/or vehicles, with confiscation of such goods, vehicles.

For the present purpose, as the failure to declare is considered to be the unreported in the established form precise and reliable information (availability, name or title, amount, etc.) about the goods and/or vehicles for commercial use, which are subject to mandatory declaration.

(Established by the provisions of the Article 472 of the Customs Code of Ukraine, approved by the Law of Ukraine dated March 13, 2012 No 4495-VI).

  1. The foreigner’s resistance in access to goods, vehicles and documents while carrying out by the official of the income, duties and fees agencies of Ukraine of customs control or activities related to the administrative (or criminal) 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.

The commission of the above mentioned offenses by the foreigner, who within a year was brought to responsibility and also obstructed the official of the income, duties and fees agencies of Ukraine, as well as his/her failure to fulfil 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 hundred tax-free minimums income of an individual.

(Established by the provisions of the Parts 1 and 2 of the Article 474 of the Customs Code of Ukraine, approved by the Law of Ukraine dated March 13, 2012 No4495-VI).

  1. The exceeding by the foreigner of the prescribed period of temporary import of goods into the customs territory of Ukraine or of the temporary export of goods from the customs territory of Ukraine for not more than three days, entails a warning or a penalty in the amount of fifty tax-free minimums income of an individual.

The commission of the above mentioned offense for a period of more than three days, but not more than ten days, by a foreigner who within a year was brought to responsibility, entails imposition of a penalty in the amount of three hundred tax-free minimums income of an individual.

The exceeding of the period of temporary import of goods into the customs territory of Ukraine or of the temporary export of goods from the customs territory of Ukraine for more than ten days entails imposition of a penalty in the amount of one thousand tax-free minimums income of an individual.

(Established by the provisions of the Article 481 of the Customs Code of Ukraine, approved by the Law of Ukraine dated March 13, 2012 No 4495-VI).

  1. The transfer (or other actions aimed at transferring) of goods and/or vehicles for commercial use across the customs border of Ukraine out of customs control committed by a foreigner, entails imposition of a penalty in the amount of 100 per cent of the value of such goods and/or 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.

For the present purpose, as the transfer out of customs control is considered to be 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).

The commission of the above mentioned offense by the foreigner, who within a year was brought to responsibility for such an offense, entails imposition of a penalty in the amount of two hundred percent of the value of such goods and/or 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 transfer of goods (which are the direct objects of violation of customs regulations) across the customs border of Ukraine out of customs control.

(Established by the provisions of the Parts 1 and 2 of the Article 482 of the Customs Code of Ukraine, approved by the Law of Ukraine dated March 13, 2012 No4495-VI).

  1. The transfer (or other actions aimed at transferring) of goods across the customs border of Ukraine with concealment from customs control committed by the foreigner, entails imposition of a penalty in the amount of 100 per cent of the value of such goods and/or vehicles (which are the direct objects of violation of customs regulations) along with confiscation of such goods, vehicles, as well as of any other vehicles, with specially arranged storage (caches) that were used for the movement of goods (which are the direct objects of violation of customs regulations) across the customs border of Ukraine.

For the present purpose, as the transfer with concealment from customs control is considered to be the following movement:

  • with the use of specially arranged storage (caches) and other means or methods that impede the detection of such goods;
  • by imparting to one kind of goods the nature of other ones;
  • with the submission to the income, duties and fees agencies of Ukraine as a basis for the movement of goods the falsified documents or illegally obtained documents or documents containing the following false information about products:
  • name,
  • weight (considering permissible losses during a normal storage or transportation),
  • amount,
  • country of origin,
  • sender and/or recipient,
  • number of colli,
  • marking,
  • numbers,
  • or other false information, that was specified by the foreigner for later use in determining the code of goods and the customs value.

The commission of the above mentioned offense by the foreigner, who within a year was brought to responsibility for such an offense, entails imposition of a penalty in the amount of two hundred percent of the value of such goods (which are the direct objects of violation of customs regulations) with confiscation of such goods, as well as of any other goods and vehicles, with specially arranged storage (caches) that were used for the movement of goods (which are the direct objects of violation of customs regulations) across the customs border of Ukraine.

(Established by the provisions of the Parts 1 and 2 of the Article 483 of the Customs Code of Ukraine, approved by the Law of Ukraine dated March 13, 2012 No4495-VI).

  1. The commission of unlawful acts by the foreigner to provide customs duties 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.

The illegal actions, which are aimed at customs evasion, include the following ones:

  • the foreigner’s statement of false information in the customs declaration for the purpose of illegal exemption from customs duties or reduction of their amount;
  • submission the following false information concerning goods:
  • 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 providing of the documents containing the same information to the income, duties and fees agencies of Ukraine by the foreigner 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.

(Established by the provisions of the Article 485 of the Customs Code of Ukraine, approved by the Law of Ukraine dated March 13, 2012 No 4495-VI).