LAW OF UKRAINE

of September 13, 2001 No. 2681-III

About procedure for import (transfer) to Ukraine, customs clearance and the taxation of the personal belongings, goods and vehicles imported (sent) by citizens on customs area of Ukraine

This Law establishes procedure for customs clearance and the taxation of the personal belongings, goods, vehicles and separate number nodes to them imported (sent) in the accompanied and unaccompanied baggage, cargo, express and international mailings on customs area of Ukraine and belonging to citizens.

The procedure for import to customs area of Ukraine, customs clearance of currency and currency values is established by the separate laws of Ukraine.

Article 1. Determination of terms

In this Law the stated below terms are used in the following value:

citizens - the physical resident persons and nonresidents who are not subjects of foreign economic activity;

resident citizens are citizens of Ukraine, foreigners, and also the stateless persons having the permanent residence in Ukraine, including temporarily staying abroad;

nonresident citizens are the foreigners, citizens of Ukraine, stateless persons having the permanent residence outside Ukraine, including temporarily staying in the territory of Ukraine;

the permanent residence - the residence in the territory of any state at least one year of the citizen who does not have the permanent residence in the territory of other states and intending to live in the territory of this state during any term without limiting such accommodation to particular purpose and provided that such accommodation is not effect of accomplishment by this person of service duties or agreement obligations (contract);

objects - personal belongings, goods, vehicles and separate number nodes to them which move citizens through customs border of Ukraine;

goods - any products, services, works, intellectual property rights and other non-property rights intended for alienation which move through customs border of Ukraine and cannot be carried to personal belongings or vehicles and separate number nodes to them;

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