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LETTER OF THE STATE CUSTOMS SERVICE OF UKRAINE

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

To chiefs of customs

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.

For the purpose of ensuring compliance with this condition officials of bodies of protection of frontier who exercise passport control at check points through frontier of Ukraine directly in the course of implementation of such control inform officials of customs authorities on the citizens driving to Ukraine is more often than once within one days.

That is according to provisions of this Article such goods are subject to oral declaring or by making of actions.

According to part 1 of Article 257 of the Customs code of Ukraine declaring is performed by the statement in the established form (written, oral, by making of actions) exact data on goods, the purpose of their movement through customs border of Ukraine, and also the data necessary for implementation of their customs control and customs clearance.

Taking into account article 366 provisions release from provision of the written customs declaration does not mean release from obligatory observance of procedure for movement of goods through customs border of Ukraine.

Proceeding from the above, the citizen moving goods through customs border of Ukraine shall report in case of their declaring to customs authorities the exact data on goods necessary for implementation of customs control and customs clearance, in order to avoid violation of the customs legislation and administrative prosecution.

Besides, according to part 1 of Article 318 of the Customs code of Ukraine all goods, vehicles of commercial appointment which move through customs border of Ukraine are subject to customs control.

Thus, when implementing of customs formalities by customs authorities concerning goods of citizens it is necessary to consider goods quantity, cost and the purpose of their import. In case of import by citizens of goods who by the quantitative indices cannot answer the purpose of rather personal, family needs the customs clearance of such goods is performed according to the procedure, established by this Code and other legal acts of Ukraine for the companies. Provisions of the Section XII of the Code in that case are not applied.

 

First Deputy Chairman of Service O. M. Dorokhovsky

 

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