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Export (forwarding) of goods outside the custom territory of Ukraine by citizens

1. Goods with total invoice value that does not exceed the equivalent of 10.000 Euros (except of goods specified in Part 2 of this Article) are not the subject to written declaration if they are exported (transferred) by citizens outside the custom territory of Ukraine.

2. Goods with total invoice value that does not exceed the equivalent of 10.000 Euroswith imposed by the law export duty and / or ifaccording to the law the state authorities issue documents necessary for the custom control and clearance of such goods that are transported (transmitted) across the custom border of Ukraine by citizens become the subject to written declaration according to the orderprescribed for citizens  with payment of the export duty and submission of the relevant documents issued by the state authorities in cases stipulated by the laws of Ukraine.

3. Goods with total invoice value that exceeds the equivalent of 10.000 Euros(except of goods specified in Part 4 of this Article) are subject to written declaration with the submission of custom declaration prescribed by the legislation of Ukraine for enterprises with payment of export duty in cases stipulated by the laws of Ukraine on their export (transfer) by citizens outside the custom territory of Ukraine.

4. Goods with total invoice value that exceeds the equivalent of 10.000 Euros intended on the export (transfer) are subject to written declaration according to the prescribed order and exempted from the submission of documents issued by the state authorities for the custom control and clearance of goodstransported by citizens across the custom border of Ukraine if these goodsare: 

1) exported due to the departure from Ukraine to the permanent place of residence;

2) a part of the inheritance issued in Ukraine in favor of a non-resident citizen due to the confirmation of the inheritance composition by the authorities that carry out the notarial acts;

3) temporarily exported by citizens-residents outside the custom territory of Ukraine under a written commitment for its reverse import;

4) temporarily imported to the custom territory of Ukraine under the obligation to return themthat is confirmed by the relevant documents;

5) received by non-resident citizens in the form of prizes and awards for the participation in competitions, contests, festivals, etc. that are held on the territory of Ukraine that is confirmed by the relevant documents. 

5. Goods purchased by non-resident citizens on the territory of Ukraine, the total invoice amount of which is not exceeding the amount of foreign currency imported by these citizens to Ukraine and the goods exported by non-resident citizens due to the relocation from Ukraine in the amount of income earned during work or study in Ukraine that is confirmed by relevant documents must be put in a written declaration in the order prescribed for the citizens with payment of the export dutyin casesstipulated by the laws of Ukraine, submission of documentsthat are necessary for the implementation of custom control and clearanceissued by the relevant state bodies on the transportation (transfer) of such goods by citizens across the custom border of Ukraine.

 

(Article 371 of the Customs Code of Ukraine dated March 13, 2012 No. 4495-VI)