Conditions for temporary importation into the customs territory of Ukraine

Автор: admin_dev
Conditions for temporary importation into the customs territory of Ukraine

The new procedure for collecting customs duties on goods temporarily imported into the territory of Ukraine by residents and non-residents …

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Conditions for temporary importation of valuables in accordance with Ministry of Finance Order No. 1279 dated 05.12.2012

The new procedure for collecting customs duties on goods temporarily imported into the territory of Ukraine by residents and non-residents has been in effect since February 5, 2013, according to the Ministry of Finance decision. 
According to the new rules, a deposit equal to the customs duty must be paid when importing into the customs territory of Ukraine goods in accompanied baggage and/or hand luggage, in cases when their total value:

  • Exceeds 1,000 euros when crossing the border of Ukraine occurs at locations intended for air transport;
  • Amounts to more than 500 euros and a total weight of 50 kg when crossing the border through points other than those for air transport.

Previously, in the first case, the declaration provided for enterprises was applied, and in the second case customs acted in accordance with Art. 309 of the Customs Code. In the case of transit of the specified goods through the territory of Ukraine, it may also be necessary to provide a cash deposit in the amount of the customs duty provided for situations when the goods are imported for release for free circulation in Ukraine.

The importation of personal cars by non-residents of Ukraine without customs payments is now limited to a period of 1 year, which is 2 years less than before. In cases of importing personal vehicles according to UKT VED codes 8711, 8716, a customs duty is paid, established for the import of such vehicles, unlike cases with 8702, 8703, 8704 (with a mass up to 3.5 t).

The import of vehicles for residents for personal use is permitted provided that guarantee measures are applied, a written declaration is made and an obligation is given for a period of up to one year.