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LETTER OF THE STATE CUSTOMS SERVICE OF UKRAINE

of September 3, 2012 No. 20/2-11/09804-EP

To chiefs of regional customs, Customs

About qualification of actions according to the Art. of 469 shopping malls of Ukraine

In connection with the introduction in action of the Customs code of Ukraine of 13.03.2012 No. 4495-VI by the Department of fight against smuggling, risk analysis and anti-corruption considers the appeal of customs authorities concerning administrative prosecution of litsnerezident, in case of the order by them the vehicles of private use which are temporarily imported on customs area of Ukraine.

By results of study we report the following.

Conditions and procedure for the omission and the taxation of goods which move (are sent) through customs border of Ukraine by citizens for the personal, family and other needs which are not connected with implementation of business activity is regulated by the Section XII of the Customs code of Ukraine.

According to Article 380 of the Customs code of Ukraine temporary import by nonresident citizens on customs area of Ukraine of vehicles of private use is allowed for up to one year. This term can be extended by customs authorities taking into account action of force majeure circumstances and personal circumstances of citizens which imported such vehicles, on condition of documentary confirmation of these circumstances, but no more than for 60 days. The compulsory provision of the admission of the specified vehicles to temporary import on customs area of Ukraine is registration of these vehicles in authorized bodies of foreign states that is confirmed by the relevant document.

At the same time temporarily imported vehicles of private use can be used on customs area of Ukraine only by those citizens who imported them into Ukraine, for their personal needs, cannot be used for the purposes of business activity in Ukraine, to be raskomplektovana, and also are aloof or given to ownership, use or the order to other persons.

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