In the process of import (sending) goods to the custom territory of Ukraine, citizens are exempted from taxation of custom payments on goods intended to provide ordinary everyday needs of a citizen and initial facilities, imported (sent) by citizens due to resettlement to a permanent place of residence in Ukraine within six months from the date of issuance of document confirming the right of a citizen to obtain the permanent residence in Ukraine, provided by the documentary evidence that before the date of the issuance of this document that citizen lived in the territory of the country from which he came, not less than three years:
a) goods intended to provide ordinary everyday needs of a citizen and initial facilities (except of goods classified under heading 8802 or one of the codes 8903 91 99 00, 8903 92 99 00, 8903 99 99 00 according to the Ukrainian classification of goods of foreign economic activity);
b) personal transport vehicles, classified in one of the commodity items 8702, 8703, 8704 (total weight up to 3.5 tons), 8711 according to the Ukrainian classification of goods of foreign economic activity (in the amount of one unit for citizen who has reached age of 18yo), provided documentary evidence that before the day of issuance of a document confirming the right to permanent residence in Ukraine, the citizen was the owner (or co-owner) of such a vehicle not less than one year and the vehicle was kept by him on a permanent registration (accounting) in the relevant registration authorities of the country of the permanent residence of the citizen for at least one year, if the given vehicle is subject to registration in this country;
c) c) goods classified in heading 8716 under the Ukrainian classification of goods of foreign economic activity (in the amount of one unit for each adult citizen) provided that they are simultaneously imported by personal transport classified in one of the commodity items 8702, 8703, 8704 (total weight up to 3.5 tons), 8711 according to the Ukrainian classification of goods of foreign economic activity.
In the case of passage due to an accident, force majeure circumstances, illness or other valid reasons that were confirmed by the relevant documents prescribed by this Paragraph, the period of import (sending) of goods to the custom territory of Ukraine with exemption from customs duty payments this period may be extended by the relevant customs authority but not more than two years from the date of issue of a document confirming the right of citizen to obtain permanent residence in Ukraine.
Goods under heading 8702, 8703, 8704 (with a total weight of up to 3.5 tons), 8711, 8716 according to Ukrainian classification of goods of foreign economic activity goods imported to the custom territory of Ukraine by citizens due to relocation to a permanent place of residence in Ukraine with the exemption from taxation of customs payments according to this Code must be filed to temporary registration in state registration entities for a term up to 2 years with the registration of documents on obtaining the right to temporarily use of such goods and may be alienated or transferred to the ownership, usage or disposal by other individuals (other than members of families of such citizens) during two years from the date of import to the custom territory of Ukraine only after all customs duty payments at rates that were valid on the day of submission of the custom declaration by the individuals who brought mentioned goods to Ukraine.
Documents for the right on permanent use (with the right of alienation) of goods specified in Paragraph 11 of this Article may be issued to the citizens-owners of these goods after their permanent residence on the territory of Ukraine within two years from the date of customs clearance of such goods.
(Article 374 of the Customs Code of Ukraine dated March 13, 2012 №. 4495-VI)