LETTER OF THE STATE CUSTOMS SERVICE OF UKRAINE

of October 2, 2012 No. 11.1/2-15.1/10958-EP

Concerning application of separate regulations of the Customs code of Ukraine

For the purpose of the unified approach concerning application of regulations of the Customs code of Ukraine (further - the Code) regarding features of the omission and the taxation of goods which move (are sent) through customs border of Ukraine by citizens, we report the following.

Features of the omission and the taxation of goods which move (are sent) through customs border of Ukraine by citizens, regulated by the Section XII of the Code.

It should be noted that according to part one of article 364 of the Code this Section regulates 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.

So, according to article 374 part one goods (except for excisable) which total invoice cost does not exceed equivalent of 1000 euros which are imported by citizens on customs area of Ukraine in hand luggage and/or in the accompanied baggage through check points through frontier of Ukraine, open for air traffic, and goods (except excisable) which total invoice cost does not exceed equivalent of 500 euros and which total weight does not exceed 50 kg which are imported by citizens on customs area of Ukraine in hand luggage and/or in the accompanied baggage through others, than open for air traffic, check points through frontier of Ukraine are not the taxation objects customs payments.

The specified regulation is applied only if person who imports goods on customs area of Ukraine drives to Ukraine not more often than once within one days.

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