1. Export by citizens of the goods (subjects) for customs border of the Ukraine.

According to the article 250 of the Customs code of the Ukraine export by citizens of the goods for borders of customs territory of the Ukraine it is carried out in the order and o­n the conditions, established by the legislation of the Ukraine for the enterprises if another it is not stipulated by the law.The Action of a part of first this clause (article) is not distributed o­n:

1) The goods which cumulative cost does not exceed the sum equivalent of 200 euros;

2) Objects, which are taken out in connection with departure borders of Ukraine o­n a constant residence;

3) Objects which are part of the inheritance which have been made out in Ukraine for the benefit of the citizen - non-resident, under condition of acknowledgement(confirmation) of structure of the inheritance by bodies which are made notarial actions;

4) The goods which temporarily are taken out for borders of customs territory of Ukraine under the written obligation about their return back.

5) The goods which it was temporarily imported o­n customs territory of Ukraine under the obligation about their return export;

6) The objects received by citizens - non-residents as prizes and awards for participation in competitions, competitions, festivals etc. which will be carried out(spent) in territory of Ukraine which proves to be true the appropriate documents;

7) Property of personal using, including the objects of initial arrangement acquired in Ukraine by citizens - non-residents which are taken out in connection with their final departure borders of Ukraine;

8) The goods acquired by citizens - non-residents in territory of Ukraine, which total cost does not exceed the sum of the foreign currency imported by these citizens during entrance to Ukraine, under condition of representation of the appropriate documents;

9) The subjects intended for personal using which are taken out by citizens - non-residents in connection with final departure borders of Ukraine;

10) The goods which are taken out by citizens - non-residents in connection with final departure borders of Ukraine, for the sum which does not exceed 80 percents of the income received during work or training in Ukraine.

According to positions of the Law of Ukraine from 03.04.97 year ?168/97- G " About the tax to the added cost " and Decree CMU from 26.12.92 year? 18-92 " About the duty ", physical persons who take out (send) the goods, subjects for borders of customs territory of Ukraine, do not concern to tax bearers o­n the added cost (further the VAT) and payers of the duty.

2. Export by citizens for borders of Ukraine of awards and medals

Citizens are authorized to take out personal awards o­n which medal books or rewarding certificates are, in a case: - removing of these citizens o­n a permanent residence to other countries; - granting of customs house o­n border of the obligation about return import of awards to Ukraine.

In case of export by citizens which move to a permanent residence to another country, awards and medals which have got to them from died parents, their passing through customs border of Ukraine possible o­nly under condition of representation of customs house for realization of customs registration of such documents: - documents which confirm removing the citizen o­n a permanent residence to another country; - certificates o­n death; - medal books or rewarding certificates; - documents which confirm related attitudes(relations).

Citizens of Ukraine, foreigners and persons without the citizenship, awarded with the state awards from precious metals and - or a jewel, have the right to take out these awards at presence of documents o­n rewarding by them in a case: - removing) o­n a permanent residence to another countries at presence of documents which confirm removing the citizen o­n a permanent residence to another country; - departure borders of Ukraine for temporary under condition of granting to customs house o­n border of the obligation about return import of the state awards to Ukraine.

If citizens who leave o­n a permanent residence for another country, take out the state awards inherited by them from precious metals and - or a jewel, they should submit to customs house for customs registration: - documents which confirm removing the citizen o­n a permanent residence to another country; - a copy of the certificate o­n death of the proprietor of the award, certified when due hereunder; - documents o­n rewarding; - the certificate o­n the right to the inheritance.

4. Export for borders of customs territory of Ukraine citizens of precious metals (except for bank metals, memorable and anniversary coins of Ukraine from precious metals), a jewel and products from them, and also cultural values

Export for borders of customs territory of Ukraine citizens of precious metals (except for bank metals, memorable and anniversary coins of Ukraine from precious metals), a jewel and products from them, with the purpose of their alienation, is carried out: - in a case if their cumulative cost does not exceed the sum equivalent of 200 euros (except for forbidden to export for borders of customs territory of Ukraine and personal things), with obligatory written declaring in the order established by the legislation for citizens, without payment of taxes and assembly; - in a case if their cumulative cost exceeds the sum equivalent of 200 euros (except for personal things), in the order and o­n the conditions established by the legislation for the enterprises, as agreed with the Ministry of Finance.

Export for borders of customs territory of Ukraine of cultural values with the purpose of their alienation is carried out o­n the basis of the certificate of the established sample o­n the right of export (time export) cultural values: - citizens who are not objects of enterprise activity, without payment of taxes and assembly; - citizens who are objects of enterprise activity, in the order and o­n the conditions established by the legislation for the enterprises.

5. Export for borders of customs territory of Ukraine is forbidden citizens:

1) The goods concerning which according to the legislation of Ukraine actions of tariff and not tariff regulation of export are applied;

2) The goods o­n which the state grants are established, except for subjects of personal using;

3) The goods of industrial fixing (the equipment, completing products, materials etc.) according to the list which is determined by the Cabinet of Ukraine.

6. The INVENTORY of industrial fixing, which export for borders of customs territory of Ukraine is not supposed:

The raw feather, suitable for stuffing, and the raw down. Rare metals, scandium or other precious metals in the pure state, in mixes or alloys. Mercury. The raw skins of the big horned livestock or animal families horse, skins of sheep or thin skins of lamb, a leather of pigs raw (freshen or salty, dried, processed lime, pickled or tinned in another way, but not tanned, not produced under parchment and not intended to the further processing), with a scalp or without a scalp.

Forest products are processed by a paint, the poisoned substances, creosote or other preservatives. Forest products other of coniferous breeds (except for processed by a paint, the poisoned substances, creosote or other preservatives). Forest products other of an oak (Quercus spp.) (except for processed by a paint, the poisoned substances, creosote or other preservatives). Forest products other of a beech (Fagus spp.) (except for processed by a paint, the poisoned substances, creosote or other preservatives). Silver (including silver with a galvanic covering from gold or platinum), in raw, or semiraw a kind or as a powder. Gold (including the gold plated by platinum), raw, semiraw, or as a powder. Platinum raw, semiraw or as a powder. Waste products or a breakage of precious metals or the metals plated by precious metals; other waste products or a breakage with contents of precious metals or connections of the precious metals, used, mainly, for withdrawal of precious metals. Alloys o­n a basis copper and zinc (brass), o­n a basis copper and tin (bronze), o­n a basis copper and nickel or from copper, nickel and zinc. Waste products and a breakage from copper: rods, bars and structures with copper; a wire copper; plates, letters and tapes from copper over 0,15. Lead is raw, waste products and a breakage from bars. Nickel raw, tin raw, waste products and a breakage, powders and scales, rods, bars, structures and a wire, plates, letters, tapes and a foil, pipes, tubes and fittings for them, and other products. Tungsten, molybdenum, tantalum, magnesium, cobalt, zirconium, manganese, a forge(bugle), the titan, bismuth, cadmium, berilium, germanium, keltium, vanadium, gallium, indium, niobium, renium and thawed, and also products from these metals, including waste products and a breakage. Metalloceramics and products from metalloceramics, including waste products and a breakage.

7. Import by citizens o­n customs territory of Ukraine of food stuffs for own consumption and personal things which are not taxed.

According to requirements of clause(article) 253 CCU, the Law of Ukraine " About the order of import (transfer) to Ukraine, customs registration and the taxation of personal things, the goods and vehicles which are imported (are sent) by citizens o­n customs territory of Ukraine " from 13.09.01 year? 2681- ???, decision CMU from 13.12.01year? 1652 establishes the list of personal things of citizens which are not taxed also volumes of products a feed (meal), which citizens may import o­n customs territory of Ukraine for own consumption.

Citizens may import o­n customs territory of the Ukraine foodstuffs for own consumption o­n a total sum no more than 50 euros o­n o­ne person in such volumes:

- In packing the manufacturer, intended for retail trade, - in quantity (amount) it is no more than o­ne packing or a lump, which does not exceed two kgs, each name o­n o­ne person;

- Unpacked - in quantity(amount), which does not exceed two kgs of each name o­n o­ne person;

- Unpacked - the indivisible product ready to the direct use, in quantity (amount) not the greater than unit of each name o­n o­ne person.

Citizens may import alcoholic drinks and tobacco products o­n customs territory of the Ukraine without payment of the taxes established o­n import, such quantities (amounts) at the rate of o­n o­ne person: 2 litres fault and 1 litre of strong alcoholic drinks; 200 cigarettes either 50 cigars, or 250 grammes of tobacco, or a set of such products in gross weight not the greater of 250 grammes.

Alcoholic drinks and the tobacco products specified regarding first this clause(article), are released(exempted) from the taxation provided that they: are imported o­n customs territory of Ukraine by citizens whom has reached(achieved) 18-annual century; move through customs border of Ukraine in accompanied luggage or hand luggage of citizens. Alcoholic drinks and tobacco products irrespective of their quantity (amount) are not released (exempted) from the taxation if the person who imports them o­n customs territory of Ukraine, was absent to absent the Ukraine less than 24 hours.

Foodstuffs, which are imported by citizens o­n customs territory of Ukraine for own consumption in the specified volumes, are declared orally or in writing at the request of their proprietor or o­n the requirement of the official of customs house.

Import by citizens of the Ukraine, foreigners and persons without citizenship o­n territory of Ukraine of production of an animal origin for own consumption are forbidden (clause (article) 17 of the Law of the Ukraine about 25.06.1992 years? 2498-X??).

Foodstuffs unpacked the manufacturer are not subject to moving to unaccompanied luggage.

Personal things which are directly imported by citizens in accompanied luggage any kinds of transport o­n customs territory of  Ukraine or are sent in unaccompanied luggage, orally or in writing declared at the request of the proprietor of such things or o­n the requirement of the official of customs body and are not taxed.

1. Personal adornments, including from precious metals and a stone.

2. Subjects, such as blanket, linen, footwear which have especially personal character, intended o­nly for own using and have, as a rule, an attribute such which were in using, or new which are imported, as a rule, in o­ne copy (complete set).

3. Subjects of personal hygiene and individual cosmetic means in quantity (amount), which provides needs (requirements) of o­ne person for the period of trip.

4. An individual written and writing accessory (belonging).

5. The camera, cinema - or a video camera, an accessory (a belonging) to them. The field glass.

6. Portable the musical tool.

7. The portable sound-reproducing device (the tape recorder, a dictophone etc.) with film records and disks.

8. Portable a radio receiver. Portable the TV set.

9. Portable the personal computer and an accessory (a belonging) to it(him). The calculator, an electronic notebook.

10. Individual portable medical devices for maintenance of ability to live of the person and for the control of his (its) condition.

11. The cellular, mobile phone, a pager.

12. A children's carriage. An invalid carriage.

13. The sports equipment is intended for use of o­ne by person.

14. The things intended for arrangement of habitation and maintenance of ability to live of citizens which was abroad o­n long-term business trips.

15. Other subjects of the first need(requirement) which are the property of the citizen and his(its) abilities to live intended o­nly for maintenance and own using, is not the goods and not intended for alienation or transfer to other persons and the purposes of arriving abroad answer.

9. Import by citizens o­n customs territory of Ukraine of the goods

The goods which are directly imported by citizens in accompanied luggage any kinds of transport o­n customs territory of Ukraine, are sent in unaccompanied luggage or in the international items of mail, total which customs cost does not exceed 1000 euros and which gross weight does not exceed 100 kg, are subject to obligatory written declaring to customs bodies in the order, stipulated for citizens, and taxed the import customs under the rate at a rate of 20 percents from customs cost, the tax to the added cost and in the cases established by the legislation excise and other assembly.

The goods which are sent o­n addresses of citizens in cargo and express trains - departures, total which customs cost does not exceed 1000 euros and which gross weight does not exceed 100 kg, are subject to obligatory written declaring to customs bodies in the order stipulated for citizens, and taxed the import customs under full rates of the custom Duties of Ukraine, the tax to the added cost and in the cases established by the legislation excise and other gathering.

The taxation of the goods which are directly imported by citizens in accompanied luggage or are sent in unaccompanied luggage, act to address of citizens in cargo departures, the international items of mail and the international express trains - departures, total which customs cost exceeds 1000 euros and - or which gross weight exceeds 100 kg, is carried out under condition of registration of the cargo customs declaration and customs registration in the order, stipulated for subjects of foreign trade activities at realization of import operations by them (with application of the cargo customs declaration).

1) The goods, total which customs cost does not exceed 200 euros, and the gross weight does not exceed 50 kg, which are imported by citizens in accompanied luggage, are sent in unaccompanied luggage and act to address of citizens in the international items of mail;

2) Vodka products in quantity (amount) 1 L, a wine - 2 L, beer - 5 L, tobacco products - 200 cigarettes (or 200 gr these products) which are imported in personal luggage by citizens (alcoholic drinks and tobacco products, are released(exempted) from the taxation provided that they are imported o­n customs territory of Ukraine citizens whom has reached(achieved) 18-annual century, and move through customs border of Ukraine in accompanied luggage or hand luggage of citizens. Alcoholic drinks and tobacco products are not released (exempted) from the taxation if the person who imports them o­n customs territory of Ukraine, was absent to absent Ukraine less than 24 hours);

3) Objects of personal using which temporarily are imported by citizens - non-residents o­n customs territory of Ukraine under the written obligation about their return export;

4) The goods, which temporarily are imported o­n customs territory of Ukraine under the obligation about their return export;

5) The goods, which belong to citizens - non-residents also move transit through customs territory of Ukraine;

6) The goods, which belong to citizens - residents also move transit in transit zones of the international airports;

7) The goods which are imported (are sent) by citizens who use privileges according to the international contracts of the Ukraine, prisoners in the order established by the law;

8) Objects, including vehicles, o­n each commodity position and the goods which are imported (are sent) to quantities (amounts) of o­ne unit citizens and of the inheritance, open outside the Ukraine for the benefit of the resident are part, in case of acknowledgement (confirmation) of his (its) structure by bodies which are made notarial actions in the country of its(her) opening. The specified confirmation is subject to legalization in consular establishments of Ukraine, which operate in the appropriate countries;

9) Objects, including vehicles which are imported (are sent) by citizens - residents as the awards received for participation in sports and other competitions, in the borders determined by the appropriate documents, in case of acknowledgement (confirmation) of the fact reception of such prizes and awards notarial bodies of the appropriate country. The specified documents, which confirm the fact of reception of such awards, are subject to legalization in consular establishments of Ukraine, which operate in the appropriate countries;

10) The goods which were preliminary taken out citizens for customs border of Ukraine under the written obligation about their return import and are imported back o­n customs territory of Ukraine, at presence of the appropriate export customs declaration;

11) The agricultural production received by citizens - residents as a natural payment for executed work in the countries - participants of the CIS with whom the Ukraine has concluded agreements o­n free trade which is imported in order and volumes which are defined (determined) CMU;

12) The fruit-and-vegetable production which has been brought up by citizens - residents o­n own personal plots of the joint states, under condition of acknowledgement (confirmation) of quantity (amount) of brought up production by information (inquiries) of institutions of local government, the property right to such sites, representation of the certificate of conformity or the certificate of the established sample o­n a recognition of the certificate which is imported in order and volumes which are defined (determined) CMU ;

13) Subjects which are imported (are sent) in case of resettlement of citizens o­n a constant residence to Ukraine, including mechanical vehicles (except for vehicles behind codes 87.01, 87.02, 87.03, 87.04, 87.05 Ukrainian classifications of the goods of foreign trade activities for this category of vehicles there is a separate order), in quantity (amount) of o­ne unit of such vehicles o­n each commodity position o­n the full age citizen.

11. Temporary import by citizens o­n customs territory of Ukraine of the goods (subjects)

Citizens free have the right to import personal things o­n customs territory of Ukraine in a mode of time import under condition of their oral or written declaring at the request of the proprietor of such things.

The goods, which are subject to the taxation, which temporarily are imported (are sent) by citizens o­n customs territory of Ukraine under the obligation about return export, and also with the purpose of transit, passed(missed) o­n customs territory of Ukraine under condition of granting to customs body of guarantees. Kinds of guarantees, conditions and the order of their granting and returning are defined(determined) by the law.

In case of infringement the obligation about return export for borders of customs territory of the Ukraine or transit through customs territory of Ukraine of the goods specified regarding first this clause(article), except for cases if such infringement has taken place owing to failure or action of a force majeure which proves to be true the appropriate documents, the given guarantees are applied to maintenance of collecting.

Customs registration of the goods which are imported by citizens o­n customs territory of Ukraine in a mode of time import in volumes which are subject to the taxation, will be carried out(spent) by written declaring in the order, certain(determined) by the State customs service of the Ukraine, and representation to customs body the obligation about return export of such goods for customs territory of Ukraine.

The miss(passing) through customs border of Ukraine of the goods which temporarily are imported by citizens o­n customs territory of Ukraine under the obligation about their return export, total which customs cost does not exceed 1000 euros and which gross weight does not exceed 100 kg, or o­ne indivisible goods irrespective of customs cost and balance it is authorized under condition of written declaring in the order, stipulated for citizens, and entering by such citizens o­n the account of customs body which has carried out the miss(passing) of such goods o­n customs territory of Ukraine, monetary pledge in the sum of taxes which are subject to payment at import of such goods o­n customs territory of Ukraine with the purpose of free use. The order of entering and returning of a monetary pledge is defined(determined) by the State customs service of Ukraine.

In case of loss or full damage of temporarily imported goods owing to force-majeur circumstances the terms stipulated by obligations of citizens, stop, and the monetary pledge comes back to the proprietor or his(its) successor.

Customs registration of the goods which are imported o­n customs territory of Ukraine by citizens in a mode of time import, total which customs cost exceeds 1000 euros and - or which gross weight exceeds 100 kg, will be carried out(spent) in the order, stipulated for subjects of foreign trade activities.

12. Moving by citizens through customs border of Ukraine fire, pneumatic and a cold steel

Firearms, except for the weapon of the army samples, the charged cartridges to it, pneumatic and a cold steel are transported by citizens of Ukraine through frontier o­n the basis of sanctions of the Ministry of Internal Affairs and foreign citizens - o­nly behind the sanction of the Ministry of Internal Affairs of Ukraine. Import o­n territory of Ukraine citizens of Ukraine of the weapon with whom they are awarded with chapters of the foreign states, chapters of the governments of the foreign states, other officials who have o­n this right, is carried out behind sanctions of the Ministry of Internal Affairs of Ukraine.

13. Moving by citizens of cultural values through the border of Ukraine.

Cultural values - certain(determined) in clauses (articles) 1 of the Law of Ukraine " About export, import and returning of cultural values " objects of material and spiritual culture which have art, historical, ethnographic and scientific values and are subject to preservation, reproduction and protection according to the legislation of Ukraine.

Export, temporary export, including by transfer, cultural values for borders of customs territory of Ukraine is authorized at presence of the certificate o­n the right of export cultural values from territory of Ukraine (further - the certificate) which sample is authorized by the decision of the Cabinet of Ukraine from June, 20, 2000 N 984 " About the statement of a sample of the certificate o­n the right of export cultural values from territory of Ukraine ".

14. Moving by citizens of medical means through Customs border of Ukraine

According to the letter of Ministry of Health of Ukraine from 15.01.96 year N 10-04/92, import, export and transfer (in the international items of mail) citizens through customs border of Ukraine of medical means probably in quantities is no more 5 packings of o­ne name or no more quantity which is necessary for o­ne patient o­n o­ne course of treatment to destination the doctor, except for narcotics, psychotropic substances, their analogues and substitutes which are subject to the special control according to the legislation of Ukraine.

1. Cultural values, which temporarily imported into Ukraine, at presence of the customs declaration which have been made out when due hereunder during import (transfer) to Ukraine of these values.

2. Products of the modern art, subjects of national art crafts, the souvenirs acquired in a trading network.

3. Painting, plastics of small forms, author's the diagram, Gobelin tapestries, products it is decorative - applied arts from ceramics, porcelain, faience, a glass, a tree, metal, textiles and other materials, created after 1950.

4. Domestic and foreign subjects of a life mass and a batch production, created after 1950, including: furniture (separate subjects and sets); carpets of factory and manual manufacturing, carpet and textile products of different kinds; subjects of a costume and a detail which supplement it(him); utensils and other subjects from a glass, crystal, porcelain, faience, ceramics, a majolica, a wood, a papier-macheetc.; jewels serial and mass production from not precious metals and semiprecious stones; toys from a stone, straw, metal, plastic.

5. Modern subjects of religious fixing different concessional the belongings made by a printed way of an icon, and also crosses, icon lamps, candlesticks and other subjects of religious fixing additional manufactures.

6. Subjects of engineering: automobiles, motorcycles, bicycles and other vehicles which have no a significant historical value; clocks and hand watches, made after 1950; modern models of planes, automobiles, the ships and other subjects of engineering; record players and a plate (since N 285 for records "Mono" and with N 739 for records "Stereo"), made after 1960.

7. The products of a seal given after 1945 and separately given products, the collected works, the collection of products of different authors, the popular scientific literature, the literature for children; periodic, musical, cartographical, graphic editions, brochures, advertising editions; editions which are taken out by their authors; directories for acting in higher educational institutions and other o­ne-volume language dictionaries; modern and facsimile editions; all editions and the information o­n any carriers that are sent by the state libraries, libraries of scientific organizations and public organizations, museums accordingly the international book-exchange and to an interstate interlibrary exchange; reprinted printed the diagram, picture albums and photo production of souvenir purpose(assignment).

8. Musical tools at presence of o­ne of documents: the factory passport, the trading receipt, the check, a label o­n the tool etc., made after 1950, factory serial domestic and foreign manufacture; mechanical and electro musical tools of a manufacturing.

9. Marks of post payment of Ukraine: stamps and the blocks, the marked post envelopes and the marked postcards (art and standard), given after 1991.

10. Personal awards in case of crossing(moving) citizens o­n a constant residence to another held at presence of medal books.

11. The state awards of Ukraine from precious metals and - or a jewel which order of export is authorized by the decision of the Cabinet of Ukraine from June, 21, 2001 N 677.

12. Badges, memorable marks, desktop medals, anniversary and memorable coins, banknotes which is not means of payment (except for domestic and foreign coins from precious and not precious metals, paper bank notes till 1960. Inclusive).

Import to Ukraine, export from Ukraine and transit through its territory of the goods of separate kinds may be forbidden by laws of Ukraine. The goods may not be missed through customs border of Ukraine:

1) Forbidden to import to Ukraine;

2) Forbidden to export from Ukraine;

3) Forbidden to transit through customs territory of Ukraine;

4) Concerning which customs registration was not carried out;

5) Which move through customs border of Ukraine with infringement of requirements of the Customs Code of Ukraine and other laws of Ukraine.

To moving through customs border of Ukraine in the international items of mail cultural values are forbidden.

The decision of customs bodies concerning an interdiction or sanctions of moving through customs border of Ukraine of the concrete goods may be appealed against in court.

 17. Moving through customs border of Ukraine citizens Coffins and urns with ashes die

Moving of bodies died through frontier of Ukraine (including movings through territory of the Ukraine) is carried out by transit under condition of presentation to customs body the person which moves (accompanies) with a body died, such documents: certificates o­n death or the other document which certifies the fact of the death, given by competent body;the papers about that in a body and a coffin (urn) there are no investments which moving through frontier of Ukraine it is forbidden. Such a paper the court-medical expert in presence of the official of the appropriate customs body - in case of export of a coffin (urn) abroad - or gives out the appropriate competent body of the foreign state with legalization of such information(inquiry) by consular or diplomatic establishment of Ukraine abroad - in case of import of a coffin (urn) o­n territory of Ukraine.

The body died should hold in a metal tight coffin (urn), which is sealed up by the officials, specified in the paragraph of the third part of first this clause(article).

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