Frequently Asked Questions From Physical Entities

It is a channel with green colour symbols (the «green corridor»), which is designed for declaration through making actions by citizens who transfer across the customs border of Ukraine goods in volumes that are not eligible for taxes and are not a subject to prohibition or restrictions set by the Law, regarding importation to the customs territory of Ukraine or exportation from this territory, and that are not a subject to written declarations. (Article 366 of the Customs Code of Ukraine)
The citizens who has reached the age of eighteen years may import alcohol drinks and tobacco goods to the territory of Ukraine in hand luggage or in a unacconpanied bagage, free of tax and without written declaration in the following quantities per a person:
1) 200 cigarettes or 50 сigars or 250 grams of tobacco, or these products with total weight up to 250 grams;
2) 5 liters of bear, 2 liters of wine, 1 liter of hot drinks (containing over 22% of spirits). (Article 376 of the Customs Code of Ukraine)
Personal things that are moved (posted or delivered through express services) of Ukraine are liable to narrative declaration or, upon the wish of an owner or at the request of a Customs Authority, to written declaration, have immunity from taxes and submission of the documents which are issued by State Authorities for executing customs control and customs clearance of goods, аs well as from application towards them of the types of State Control determined by part 1 of Article 319 of the Customs Code of Ukraine.
  Personal things are the following:
1) products of personal hygiene and individual cosmetic means in quantities which meet the needs of one person for a period of a trip;
2) clothes, underwear and shoes of personal nature and designated exclusively for personal use and have signs of wear;
3) personal jewellery including made of precious metals and gems, with signs of wear;
4) individual writing materials and stationery;
5) one camera...
For the purposes of taxation of goods that are transferred (send) by citizens across the customs boder of Ukraine, the invoiced price of these goods is considered, which is registered on receipts or sales tickers, tags or other documents of retail trade that contain data on the cost of such goods. (Article 368 of the Customs Code of Ukraine)
During the importation (sending) onto the customs territory of Ukraine by citizens, the following items are exempted from the customs taxation:

1) personal belongins specified by Article 370 of the Customs Code of Ukraine;

2) cultural values under code numbers 9701 10 00 00, 9701 90 00 00, 9702 00 00 00, 9703 00 00 00, 9704 00 00 00, 9705 00 00 00 and 9706 00 00 00, according to the UCC FEA, made 50 and more years ago;

3) the goods designed for usual daily living needs of a citizen and initial arrangement are imported (sent) by citizens in connection with their movement to the permanent residence to Ukraine during six months from the day of issuing a document that confirms the right of the citizen for the permanent residence in Ukraine, with the condition of the documentry proved confirmation of the fact that this citizen, up to the day of issuing this document, has been living on the territory of the country of his departure...
Restrictions for the importation of goods to the territory of Ukraine.

1. Transit on the customs territory of Ukraine of goods that are classified in 1 — 24 groups under the UCC FEA and are imported by citizens for free circulation is prohibited in any volumes.

2. The restrictions mentioned in paragraph 1 do not cover the following items:

1) alcohol drinks and tobacco goods which are imported by citizens in quantities and by the means marked in part 2 of Article 376 of the customs Code of Ukraine;

2) food products with total weight up to 10 kg in a producer’s package which are received to addresses of citizens in international post or express parcels;

3) food products for personal use for a sum not over an equivalent of 200 Euros, that are imported under the order and in volumes determined by the Cabinet of Ministers of Ukraine;

4) domestic animals.

3. Food products in unaccompanied baggage without package of producers are prohibited for importation to the customs territory of Ukraine.

Restrictions for the exportation of goods from the territory of Ukraine:

1. The goods included into the list identified by the Cabinet of Ministers of Ukraine...