What goods are exempted from the customs taxation during their importation into Ukraine?

Answer:
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, for not less than three years: а) the goods designed for usual daily living needs of a citizen and initial arrangement are (except the goods that are classified under the commodity item number 8802 or under one of the following codes: 8903 91 99 00, 8903 92 99 00 and 8903 99 99 00 according to the UCC FEA); b) personal means of transport that are classified under one of the commodity items 8702, 8703 and 8711 according to the UCC FEA (in one item per each citizen which has achieved the age of 18 years), under the condition of the documentry proved confirmation of the fact that this citizen, up to the day of issuing a document that confirms the right of the citizen for the permanent residence in Ukraine, the citizen has been the owner (or the co-owner) of this means of transport for not less than one year, and the means of thansport has been permanently registered in the appropriate authorities of a country of his/her permanent residence not less than for one year, if this means of transport is eligible to registration in this country; c) the goods that are classified under the commodity item number 8716 according to the UCC FEA (in one item per each citizen of a full legal age) under the condition of simultaneous importing with the personal transport means that are classified in one of the commodity items as follows: 8702, 8703 and 8711 according to the UCC FEA. In case of non attendance caused by an accident, an effect of force mageure circumstances, illness or other important reasons that are confirmed with appropriate documents, during the time frame, specified in this paragraph, for timporting (sending) goods to the customs territory of Ukraine with the exemption from customs taxation, this term can be prolonged by an appropriate Customs Authority, but not more than up to two years from the day of issuing a document that confirms the right of the citizen for the permanent residence in Ukraine;

4) the goods that belong to citizens and are moved in transit through the customs territory of Ukraine;

5) the goods that are the parts of inheritance opened outside Ukraine to the benefit of the resident of Ukraine (including not more than in one item under numbers 8702, 8703 and 8711 according to the UCC FEA), in case of confirmation of the contents of the inheritance by the authorities that perform notarial actions in a country of its opening. This confirmation is a subject to certification or legalisation in an appropriate foreign consular intsitution of Ukraine, if the other is not prescribed by the international treaties, that are agreed as obligatory by the Supreme Soviet (Verkhovna Rada) of Ukraine;

6) the goods received by residents as awards and prizes at international competitions, contests outside of the customs territory of Ukraine (including not more than in one item under numbers 8702, 8703 and 8711 according to the UCC FEA), under the condition of documentary confirmation of the fact of awarding by notarial institutions of the country. This confirmation is a subject to certification or legalisation in an appropriate foreign consular intsitution of Ukraine, if the other is not prescribed by the international treaties, that are agreed as obligatory by the Supreme Soviet (Verkhovna Rada) of Ukraine;

7) the goods (including personal transport means) that were exported from the customs territory of Ukraine by the and are imported back to the customs territory of Ukraine, if a relevant confirmation of the fact of previous exporting of these goods is available;

8) personal means of transport that are temporary imported into the customs territory of Ukraine by non-residents as well as a fuel that is contained in usual gas tanks of those means of transport installed by a producing plant;

9) the goods (except means of transport) that have signs of been used and designated for personal arrangements of a habitation and providing for the living conditions of the citizens, who stayed abroad for business trips (studying), at the condition that those goods are imported (sent) within six months from the day of arrival of these citizens to Ukraine after completion of the term of their business trip (studying);

10) the goods (except means of transport) that have signs of been used and designated for personal arrangements of a habitation and providing for the living conditions of the citizens, who arrives to Ukraine for a long-term business trip, under the offical invitation, at the condition that those goods are imported (sent) to ukraine directly by this citizen to the address of hes/her temporary residence during six first months of his/her business trip to Ukraine, under the obligation of their exporting;

11) the goods that are classified under one of the following commodity items: 8702, 8703 and 8711 according to the UCC FEA (in one item for each commodity item number) that are imported by employees of the diplomatic services who stayed abroad in long-term business trips or were at diplomatic service during the term not less than one year and are returning to Ukraine, at the following conditions, that: а) the diplomatic service employee is the owner of these goods; б) the goods were purchased by the diplomatic service employee within the term of the business trip, that is confirmed by the appropriate order of the Ministry of Foreign Affairs of Ukraine; в) total cost of the goods does not exceed 50 per cent of a sum that is paid to the diplomatic service employee in connection with his/her staying in the long-term business trip or diplomatic studying abroad and is confirmed by the documents under the procedure approved by the Cabinet of Ministers of Ukraine. (Point 10 of Article 378 of the Customs Code of Ukraine).