For citizens attention!
Customs advice on features of transition and taxation of goods transported (sent) through the customs border of Ukraine.
In accordance with the first paragraph of Article 364 of the Customs Code, Section XII regulates the conditions and procedures for transition and taxation of goods transported (sent) through the customs border of Ukraine by citizens for personal, family, and other needs not related to running business.
Thus, under the first paragraph of Article 374, goods (excluding those subject to excise duty), the total invoice amount of which does not exceed the equivalent of 1,000 euros, imported by citizens on the territory of Ukraine in the hand and / or in accompanied baggage through the checkpoints at the state border of Ukraine, open to air traffic, and goods (excluding those subject to excise duty), the total invoice amount of which does not exceed the equivalent of 500 euros and total weight of which does not exceed 50 kg, imported by citizens on the territory of Ukraine in the hand and / or in accompanied baggage through checkpoints at the state border of Ukraine other than those open to air traffic, are not subject to customs duties.
This provision applies only if the person importing goods into the customs territory of Ukraine enters Ukraine not more than once during one day.
To ensure compliance with this provision, officials of the state border guard service, which carry passport control at checkpoints on the state border of Ukraine, directly in the course of implementation of such control inform customs officials about citizens who enter Ukraine more than once within one day.
That is, under the provisions of this article such goods shall be subject to oral declaration or declaration by action.
A citizen who carries goods across the customs border of Ukraine is obliged during the declaration to provide the customs authorities with accurate information about the product, necessary for customs control and customs clearance, in order to avoid violation of customs legislation and administrative liability.
In addition, pursuant to paragraph 1 of Article 318 of the Customs Code of Ukraine all goods, vehicles for commercial purpose, that cross the customs border of Ukraine, are subject to customs control.
Thus, during the implementation of customs formalities for goods of citizens, the customs authorities should take into account the number of goods, the value and purpose of their import. In case of the importation of goods, which may not meet the requirements for personal, family needs, customs clearance of such goods shall be made in the manner prescribed by the Customs Code and other legislative acts of Ukraine for enterprises. The provisions of Chapter XII of the Code in this case do not apply - the press-service of Chop customs.
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