Customs control: Entrance to Ukraine • consultations and legal assistance in Ukraine

Movement of currency values

Individuals may move cash currency and bank metals across the customs border of Ukraine in the amount / value not exceeding the equivalent of EUR 10,000, without a written declaration to the customs authority.

Written declaration is made if you:

move the currency of Ukraine, foreign currency and bank metals in the amount equal to or exceeding the equivalent of EUR 10,000;
import payment documents and securities (shares, bonds, coupons to them, bills (drafts), promissory notes, letters of credit, checks, bank orders, certificates of deposit, other financial and banking documents), denominated in the currency of Ukraine, to the customs territory of Ukraine, in foreign currency or bank metals, the total invoice value of which exceeds the equivalent of EUR 1000, in hand luggage and / or accompanied luggage through checkpoints across the state border of Ukraine, open to air, and the total invoice value of which exceeds the equivalent of EUR 500 and / or the total weight of which exceeds 50 kilograms, in hand luggage and / or accompanied luggage through checkpoints across the state border of Ukraine other than open for air communication.

Forms of the Declaration of Cross-Border Movement may be made by individuals by printing using computer equipment or copying them on A4 paper (210 x 296 millimeters) in the form approved by the Cabinet of Ministers of Ukraine of February 27, 2019 No. 203 "Some issues of cross-border movement individuals of currency values".

Together with the completed declaration for customs control and customs clearance of goods by the citizen or authorized person, identity documents and confirming the country of permanent residence of the citizen or authorized person are submitted.

Personal belongings

Personal belongings - goods, new and used, designed to meet the normal daily needs of the individual that meet the purpose of the said person in Ukraine or abroad, respectively, are moved across the customs border of Ukraine in hand luggage, accompanied and unaccompanied luggage and not intended for business activities, alienation or transfer to others.

Personal belongings moved (sent) by citizens across the customs border of Ukraine in hand luggage, accompanied and unaccompanied luggage, are subject to declaration by action, orally or, at the request of the owner or at the request of the revenue authority, in writing, are not taxed and exempt from the submission, conduct of official control measures, as well as from the submission of documents and / or information confirming compliance with the established prohibitions and / or restrictions on the movement of goods across the customs border of Ukraine.

In international postal and express shipments, personal belongings are moved (shipped) across the customs border of Ukraine in the manner and under the conditions established for the movement (forwarding) of goods.

Personal belongings are:

personal hygiene products and individual cosmetics in the amount that meets the needs of one person for the trip;
clothing, linen, shoes of the personal nature, intended exclusively for their own use and have signs of being in use;
personal jewelry, including jewelry made of precious metals and stones, which have signs of being in use;
individual writing and stationery;
one camera, one film and video camera together with the reasonable number of photo, video, film and additional accessories;
one portable projector and accessories together with the reasonable number of slides and / or films;
binoculars;
portable musical instruments in the amount of not more than two pieces;
one portable sound reproducing device (including the tape recorder, voice recorder, CD player, etc.) with the reasonable number of films, records, discs;
one portable radio;
cell (mobile) phones in the amount of not more than two pieces, pagers;
one portable TV;
portable personal computers in the amount of not more than two pieces and peripherals and accessories to them; flash cards in the amount of not more than three pieces;
one portable printing machine;
calculators, e-books in the amount of not more than two pieces;
individual medical products to ensure human life and control over his condition with signs that they were in use;
ordinary carriages and / or strollers in the amount corresponding to the number of children crossing the border with the citizen, and in the absence of children - in the amount of no more than one piece;
one wheelchair for persons with disabilities per person with disabilities crossing the customs border of Ukraine, and in the absence of such a person - in the amount of not more than one piece;
medicines that are moved (shipped) across the customs border of Ukraine in the manner and amounts determined by the Cabinet of Ministers of Ukraine;
watches in the amount of not more than two pieces;
0.5 liters of eau de toilette and / or 100 grams of perfume;
sports equipment - bicycle, fishing rod, set of mountaineering equipment, set of equipment for scuba diving, set of skis, set of tennis rackets, surfboard, windsurfing, set of golf equipment, other similar equipment intended for use by one person;
special baby food for children with phenylketonuria or other diseases that require special food that is not produced (not sold) in Ukraine, moved (shipped) across the customs border of Ukraine in the manner and amounts determined by the Cabinet of Ministers of Ukraine;
other goods intended to meet the daily needs of the citizen, the list and maximum quantity of which are determined by the laws of Ukraine.

(Articles 4, 369-370 of the Customs Code of Ukraine)

Rules for using "green" and "red" corridors

Passing customs control involves you making an oral or written declaration of goods that you move in hand luggage or accompanied luggage. For the convenience of passengers, green and red corridors have been introduced at checkpoints. You have the right to choose:

green corridor if you are carrying:

personal belongings: two mobile phones, one video camera, one camera, two portable personal computers; sports equipment; personal jewelry that was in use; clothing, footwear intended exclusively for personal use; 500 ml of toilet water or 100 ml of perfume, other things for personal use, the list of which is given in Article 370 of the Customs Code of Ukraine;
goods with the total value not exceeding EUR 1,000 for aviation and EUR 500/50 kg for other checkpoints;
currency values (national currency, foreign currency and bank metals) in the amount / value up to EUR 10,000;
payment documents and securities (shares, bonds, coupons to them, bills (drafts), promissory notes, letters of credit, checks, bank orders, certificates of deposit, other financial and banking documents), denominated in the currency of Ukraine, in foreign currency or bank metals, the total invoice value of which does not exceed the equivalent of EUR 1000, in hand luggage and / or accompanied luggage through checkpoints across the state border of Ukraine, open to air, and the total invoice value of which does not exceed the equivalent of EUR 500 and / or the total weight of which does not exceed 50 kilograms, in hand luggage and / or accompanied luggage through checkpoints across the state border of Ukraine other than those open for air communication;
alcoholic beverages (for persons over 18 years of age): vodka (vodka, cognac, whiskey, etc.) in the amount of 1 liter, wine - 2 liters, beer - 5 liters;
tobacco products (for persons over 18 years of age) - 200 cigarettes or 50 cigars or 250 g of tobacco, or 250 g of these products;
food for own consumption for the amount not exceeding EUR 200:

in the manufacturer's packaging (intended for retail trade) - one package or with a total weight of not more than 2 kg of each name;
without packaging - up to 2 kg of each name (except for products of animal origin);
indivisible product, ready for direct consumption - 1 pc. each name;

medicinal products in quantities not exceeding 5 packages of each name per person (except those containing narcotic or psychotropic substances), or not exceeding the quantity specified in the prescription (available to the person) issued in the name of this person and stamped by the doctor and / or health care facility.

Passing customs control through the green corridor:

exempts citizens from filling out the customs declaration;
does not release from the obligatory observance of the order of movement of the goods (including personal things).

The rules for moving goods through the green corridor are valid once every 24 hours.

REMEMBER: by choosing the green corridor, you confirm the absence of any goods that are subject to written declaration, taxation, prohibited or restricted to movement across the customs border of Ukraine.

IMPORTANT:

Peculiarities of taxation of operations for the import of goods

If you were absent from Ukraine for less than 24 hours or import goods into Ukraine (except for excisable goods and personal belongings) more often than once within 72 hours and the total invoice value of such goods does not exceed the equivalent of EUR 500 and the total weight of which does not exceed 50 kg, through other (non-aviation) checkpoints across the state border of Ukraine - the tax base is the part of the total invoice value of such goods, exceeding the equivalent of EUR 50, taking into account the duty payable.

red corridor, if you are carrying:

goods:
in the manufacturer's packaging (intended for retail trade) - one package or with a total weight of not more than 2 kg of each name;
without packaging - up to 2 kg of each name (except for products of animal origin);
indivisible product, ready for direct consumption - 1 pc. each name;
medicines containing narcotic, psychotropic substances or precursors;
goods with the total value exceeding EUR 1,000 (for aviation) and EUR 500/50 kg (for other checkpoints), imported more than once during one day.
currency values (national currency, foreign currency and bank metals) in the amount / value equal to or exceeding the equivalent of EUR 10,000;
pets, subject to the application to them of control measures defined by the Law of Ukraine "On Veterinary Medicine" *.

* the rules of import of pets into the customs territory of Ukraine can be found on the website of the central executive body that implements the state policy in the field of veterinary medicine - the State Service of Ukraine for Food Safety and Consumer Protection at this link .

The List of goods (with UKT ZEd codes **), the movement of which across the customs border of Ukraine in the relevant direction is restricted, can be found on the single state information web portal "Single Window for International Trade" at this link.

** Codes of the Ukrainian classification of goods of foreign economic activity (UKT ZED) are given in the specified List for reference.

The main basis for the application of the ban on goods for their movement across the customs border of Ukraine is the conformity of such goods to the name and description given in the relevant regulations.

The passage of the red corridor involves the filling of the customs declaration by citizens, the presentation of statutory permits for goods, as well as in the presence of goods that exceed the established norms - the payment of customs duties.

In this case, if you import goods:

the total invoice value of which does not exceed EUR 1000 and are imported more than once in one day or the total invoice value of which is from EUR 1,000 to EUR 10,000, such goods are subject to import duty at the rate of 10% and value added tax.
the total invoice value of which exceeds EUR 10,000, such goods are subject to import duty at full rates in accordance with the customs tariff of Ukraine, value added tax.

Taxes are calculated based on the value of the goods, for which you must present to the customs inspector receipts, labels and other available documents. If you do not have such documents, customs inspectors will determine the value of goods on the basis of prices for identical or similar goods.

PECULIARITIES OF TAXATION OF OPERATIONS FOR THE IMPORT OF GOODS

Remember that in the customs declaration you must indicate the exact information about the goods you have, their quantity and name.

Rights and obligations of passengers undergoing customs control and customs inspectors

A passenger during the passage of customs control at checkpoints across the state border has the right to:

get clarification on the rules of movement of goods across the customs border of Ukraine;
choose the oral or written form of declaration, as well as the necessary lane for customs control;
be present during the inspection of goods belonging to him;
respect for personal dignity, fair and respectful attitude towards himself by customs inspectors.

He is obliged to:

present at the request of the customs inspector goods for control and clearance and provide all necessary information and documents;
declare goods, including at the request of the customs inspector to fill out the customs declaration;
pay customs duties in cases provided by law.

The customs inspector during the customs control has the right to:

receive from citizens documents for the right to carry goods and currency values across the customs border of Ukraine;
inspect goods carried out by citizens;
in exceptional cases, conduct the personal examination of citizens;
require citizens to fill out the customs declaration;
refuse the pass or customs clearance of goods carried by citizens;
determine the cost of goods if the citizen does not have documents confirming their value.

He is obliged to:

show a high level of culture, professionalism and endurance, to prevent manifestations of breach of official discipline, rude and tactless attitude towards citizens;
provide citizens, within their competence, with explanations on the procedure for carrying goods across the customs border of Ukraine;
control the proper completion of declarations, tax assessment;
issue to citizens written notices on the reasons for refusal to pass or customs clearance of goods.

Memo for citizens

personal belongings: two mobile phones, one video camera, one camera, two portable personal computers; sports equipment; personal jewelry that was in use; clothing, footwear intended exclusively for personal use; 500 ml of toilet water or 100 ml of perfume, other things for personal use, the list of which is given in Article 370 of the Customs Code of Ukraine;
goods with the total value not exceeding EUR 1,000 for aviation and EUR 500/50 kg for other checkpoints;
cash currency of Ukraine or foreign currency in the amount not exceeding 10 thousand euros;
alcoholic beverages: vodka (cognac, whiskey, etc.) in the amount of 1 liter, wine - 2 liters, beer - 5 liters;
tobacco products - 200 cigarettes or 50 cigars or 250 g tobacco, or 250 g of these products;
food for own consumption for the amount not exceeding EUR 200:
in the manufacturer's packaging (intended for retail trade) - one package or with a total weight of not more than 2 kg of each name;
without packaging - up to 2 kg of each item;
indivisible product, ready for direct consumption - 1 pc. each name;
medicinal products in quantities not exceeding 5 packages of each name per person (except those containing narcotic or psychotropic substances), or not exceeding the quantity specified in the prescription (available to the person) issued in the name of this person and stamped by the doctor and / or health care facility.