It is known that the new Customs Code of Ukraine comes into force on June 1, 2012. At the numerous journalists’ requests Chop Customs Office comments on the basic customs rules for citizens who cross the border of our country.
What are the limits and under what circumstances citizens can import or transfer goods at the customs territory of Ukraine?
The goods (excluding exercise duty), the total amount of which do not exceed the 1000 euro equivalent, are imported at the customs territory of Ukraine in the hand and/ or in the accompanied baggage through the checkpoints across the state border of Ukraine, opened to the air traffic, and the goods (except exercise duty), the total amount of which do not exceed the 500 euro equivalence and/ or the total weight does not exceed 50 kg, that are imported at the customs territory of Ukraine in the hand/ or in the accompanied baggage through the other than the open to the air traffic checkpoints through the state border of Ukraine are not subjected to the written declaration and they are not taxation customs duty objects.
If the goods have an amount that do not exceed the limitations, that are set in the first paragraph of this article, imported to the customs territory of Ukraine by a person who enters Ukraine not more than once a day, such goods are supposed to be listed in the written declaration the procedure of which is established for citizens with the documents’ submission, issued by the public authorities for customs control and clearance of such goods and import duties taxation in 10% rate and value added tax at the rate which is established by the Tax Code of Ukraine.
What kind of goods are exempted from the customs duties taxation when importing (sending) them to the customs territory of Ukraine?
- Personal effects;
- Cultural values (paintings, drawings, pastels, original engravings, prints and lithographs, original sculptures and statuaries made from any material, postage or revenue stamps, postage stationary items (stamped paper) and similar used or unused items, collections and zoology items for collection, botany, mineralogy, anatomy, or those which have the historical, archaeological, paleontological, ethnographic or numismatic interest, antiques over the age of 100 years according to UGC FEA, produced more than 50 years ago);
- Goods that are intended for the citizens’ everyday needs and the initial arrangement that are imported (sent) by citizens due to the resettlement on the permanent place of residence in Ukraine;
- Goods that belong to individuals and transit through the customs territory of Ukraine;
- Goods that are the part of heritage according to the law, which is opened in favor of the resident beyond Ukraine;
- Goods received by individuals in the form of awards and prizes at the international competitions, contests outside the customs territory of Ukraine;
- Goods (including the transportation means for the personal use) that were previously exported by the citizens beyond the customs territory of Ukraine and imported back to the customs territory of Ukraine in the presence of the relevant preliminary exportation confirmation of such goods;
- The transportation means for the personal use that are currently imported to the customs territory of Ukraine by non-residents, as well as fuel that is contained in the standard tanks of such vehicles, which are established by the manufacturer;
- Goods (except the vehicles), which have signs of such that were in use and designed for the personal housing accommodation and citizens’ life support, who were abroad on the business trips (education) on condition that such goods are imported (sent) in six months after the citizens’ return to Ukraine after the trips’ (education) expiration.
Name, please, the list of goods that can be referred to the personal effects?
- The personal effects are:
1) The personal hygiene and cosmetics goods in the amount that satisfies the requirements of one person for a period of travel;
2) Clothes, lingerie, shoes that are personal in nature, that are designed exclusively for the personal use and have signs of such that were in use;
3) Personal jewelry, including those with precious metals and stones, with sings of such that were in use;
4) Individual writings and stationeries;
5) One camera, video camera together with a reasonable number of photos, videos, films stock and additional supplies;
6) One portable projector and its accessories together with a reasonable number of slides and/ or films stock;
8) Portable musical instruments in the amount of not more than two pieces;
9) One portable sound reproduction device (including a tape recorder, voice recorder, CD player, etc.) with a reasonable number of tapes, LPs, CDs;
10) One portable radio;
11) Cellular (cell) phones in the amount of no more than two pieces, pagers;
12) One portable TV-set;
13) No more than 2 portable personal computers, the peripheral equipment and accessories, and no more than three flash-card;
14) One portable printing machine;
15) No more than 2 calculators and electronic books;
16) Personal products of medical purpose for human life and his or her condition monitoring with sings of such that were used;
17) Standard and/ or walking prams in the amount, which is corresponding to the number of children, who cross the border together with the citizen, and in case of the children absence – no more than one;
18) One wheelchair to every disabled person who crosses the customs border of Ukraine and only one thing is allowed in case of the person’s absence;
19) Medical products are transferred (sent) through the customs border in the order and amounts specified by the Cabinet of Ministers of Ukraine;
20) No more than 2 watched are allowed;
21) 0,5 liters of eau de toilette and/ or 100 grams of perfume;
22) Sports equipments – bicycle, fishing-rod, a set of climbing equipment, complete set of snorkeling equipment, a set of skis, a set of tennis rackets, surfboard, windsurf, a set of golf equipment, and other analogous equipments that are designed for the use of one person.
23) The special baby food with PKU or some other disease that required special food that is not produced (sold) in Ukraine, which transferred (sent) through the customs border of Ukraine in order and amounts specified by the Cabinet of Ministers of Ukraine;
24) The other goods that are intended for everyday needs of citizens, the list and the limited amount of which are determined by the law of Ukraine;
What are the basic import regulations of alcoholic beverages and tobacco products to the customs territory of Ukraine people should be aware of?
The alcoholic beverages and tobacco products importation to the customs territory of Ukraine by citizens who have not reached the age of 18 is not allowed.
The citizens, who are 18-year old may import alcoholic beverages and tobacco products to the customs territory of Ukraine in the hand or accompanied baggage without customs duty payment and without the written declaration in the following amount for one person:
- 200 cigarettes or 50 cigars or 250 grams of tobacco, or these products in a set of total weight which does not exceed 250 grams;
- 5 liters of beer, 2 liters of wine, 1 liter of strong alcoholic beverages (with alcohol content of more than 22%).
Alcoholic beverages and tobacco products regardless of their amount does not exempt from the customs duty taxation if the person who imports them to the customs territory of Ukraine was absent in Ukraine less than 24 hours.