Tax-exempt shall be:

• Items (goods) to the value of no more than 200 euro, which are imported (forwarded) by citizens into the customs area of Ukraine and handled by the scheduled railroad or air service in accordance with the interstate (interdepartmental) agreements on transportation or sent by international mail (excisable goods included, Supplement 1), or in case of the importation of a single indivisible article to the value of no more than 300 euro (excisable goods not included). A citizen may declare the items (goods) specified in this paragraph verbally at his own accord;

• Items (goods) imported (forwarded) by citizens when immigrating into Ukraine for permanent residence, including transportation facilities in the quantity of one item per a member of a family (provided that they had been registered by the appropriate authorities of the country of the previous domicile of the citizen (owner) for no less than a year);

• Items (goods) imported (forwarded) by citizens and which form a part of the inheritance established outside Ukraine in favor of the resident of Ukraine, provided that its composition is acknowledged by the notary office and legalized at the consular office of Ukraine in the relevant country;

• Items (goods) imported (forwarded) into Ukraine by citizens-residents as prizes (awards) obtained for the participation in sports or other contests (competitions, festivals, etc.) within the framework defined by deeds of a gift, and legalized at the consular offices of Ukraine abroad, with the exception of industrial articles (Supplement 2) and transportation facilities;

• Items (goods), which had previously been exported (forwarded) outside the customs border of Ukraine under the written obligation of their return importation, and are re-imported (forwarded) after their temporary exportation according to the customs declaration on temporary exportation of these items;

• Items (goods) imported (forwarded) to Ukraine by citizens-residents, who had departed from Ukraine on business trips from enterprises, institutions and organizations backed (financed) in full or in part at the expense of the budgetary funds; by employees of the diplomatic offices of Ukraine abroad; by sailors of the fishery, merchant, or river fleet; or by other citizens entitled to import items (with the exception of hard liquor and tobacco products) into Ukraine additionally in the amount not exceeding 50% of the earned foreign currency, supported by the following documents: a business trip certificate, the earnings certificate, signed by the manager and the chief accountant of the enterprise, and attested by the seal of the enterprise.

• Items of personal use imported (forwarded) into Ukraine temporarily under the written obligation of their return exportation or in transit.

Citizens shall not be allowed to import into the customs area of Ukraine (including import in transit) agricultural products for personal use, specified in groups 1 - 21 of the Commodity classification of the foreign economic activities, within the framework of non-trade turnover, in volumes exceeding the quantitative and cost standards set by the active legislation, without a conformity certificate of the standard type.

• Strong liquor products - 1 liter;

• Wine - 2 liters;

• Tobacco products - 200 cigarettes (or 200 g of the product);

• Beer - 10 liters;

• Foodstuffs of vegetable and animal origin in the amount equivalent to no more than 50 (fifty) euro, and in the quantities as specified in Supplement 3;

• Soap - 0.5 kg;

• Synthetic detergents and surface-active cleaners - 1kg.

The total value of soap and detergents imported by one citizen should not exceed the amount of 5 (five) euro.

It shall be allowed to import foodstuffs up to 10 (ten) kg in the original (factory) packing without a conformity certificate by international mail.

• Firearms, ammunition, cold steel, explosives, special means of self-defense loaded by tear gas and irritants, - by authorization of the Ministry of Internal Affairs of Ukraine;

• Live animals - a veterinary certificate of the State Committee of Ukraine for Standardization, Metrology and Certification;

• Textual, audio- and audiovisual materials-(by authorization of the Ministry of Information of Ukraine when necessary);

• Radio-electronic facilities and high frequency devices, installations (Supplement 5)- by authorization of the State Inspection of Ukraine for Electro-communication;

• Medicinal remedies in the quantities exceeding 5 (five) packs of the same description, but no more than the quantity required for one patent per one prescribed course of treatment - by authorization of the Ministry of Public Health of Ukraine;

• Foodstuffs, food raw materials, concomitant materials in volumes exceeding the standards as specified in Supplement 3 - by a conformity certificate of the State Committee of Ukraine for Standardization, Metrology and Certification.

• Items (goods) subject to veterinary, environmental, sanitary or phytosanitary control shall be admitted after inspection by the appropriate services.

• Availability of the specified certificates shall not be accepted as the grounds for exemption from or deferment of the proper payments(import duty, value-added tax, and excise duty).

• mechanical transportation facilities, which by the time of importation had been manufactured 8 (eight) and more years ago, for permanent use on the territory of Ukraine for the purpose of their alienation, disassembling into spare parts, save the following cases that transportation facilities are imported:

— when immigrating for permanent residence;

— as inheritance;

— on interim basis under the obligation of the return exportation;

— for the collection purposes (by authorization of the Ministry of Transport of Ukraine and approval of the Ministry of Culture and Arts of Ukraine);

— for the purpose of their disassembling in order to provide for a proper operation of buses of foreign manufacture, used by public transportation enterprises for passenger carriage;

• virulent, poisonous, radioactive, explosive substances or other items that can cause health damage or threaten lives of people and the animal world, or cause contamination and destruction of the environment;

• publications, cliche, negatives, shot films, photographs, reels, video-recordings, copies of magnetic information for computers, manuscripts, phonograph records and other sound recordings, drawings and other printed and graphic materials, containing propaganda of war, racism, racial discrimination and genocide, and any other ideas which are incompatible with the principles of the Constitution of Ukraine;

• Items (goods), exportation of which is prohibited in accordance with the existing legislation of Ukraine (Supplement 6);

• Items (goods), which are imported with violation of the rights of intellectual and industrial property.

• Citizens immigrating into Ukraine for permanent residence;

• Citizens of Ukraine who had departed from Ukraine on business trips for a period of more than one year;

• Foreign citizens, who come to Ukraine on business, mostly for a long-term stay;

• Foreign students, whose term of stay in Ukraine exceeds one year;

• Representatives of international, foreign organizations, representations, and persons, who enjoy customs privileges on the territory of Ukraine.

Unescorted luggage may not contain explicit commercial items (a consignment of goods).

All other shipments of goods (items) are considered as freight forwarding.

II. Importation of the currency of Ukraine, foreign currency, banking metals, debit cards

Importation of the Ukrainian currency shall be allowed

• providing verbal declaring to the customs authorities by physical persons-residents:

— of currency in the amount not exceeding 1000 hrn. for a person (regardless age), including anniversary and memorable coins made of decorative metals, the nominal value of which to be expressed in hryvnya or Ukrainian karbovanets (conversion of karbovanets into hryvnya shall be made at the ratio 1:100000);

— of deposit books payable to persons named and other deposit documents certifying hryvnya deposits with banks of Ukraine, provided that the depositor shall be the person entering Ukraine;

• providing obligatory written declaring in a customs declaration (Form MD-4) by both physical persons-residents and non-residents:

— of the currency, which had previously been exported outside the customs border of Ukraine on legal grounds, provided the customs declaration for its exportation;

The individual license (Form 04) of the National Bank of Ukraine (NBU) shall be required for the Ukrainian currency import by both physical persons-residents and non-residents in the excess of the aforesaid amounts, as well as in cases not stipulated by the present regulations.

Importation of foreign currency shall be allowed;

• providing verbal declaring to the customs authorities by physical persons-residents and non-residents:

— of currency in the amount not exceeding 1000 US dollars, or the equivalent of this amount in another foreign currency, converted at the rate of exchange fixed by the National Bank of Ukraine on the day of importation (hereinafter referred to as «the equivalent of this amount in another foreign currency») for a person (regardless age);

— checks issued by foreign banks in the amount not exceeding 1000 US dollars, or the equivalent of this amount in another foreign currency;

— debit cards issued by banks of Ukraine, foreign banks or non-bank organizations;

— deposit books payable to persons named and other deposit documents certifying foreign currency deposits with authorized banks, provided that the depositor shall be the person entering Ukraine;

• providing obligatory written declaring in a customs declaration by physical persons-residents and non-residents:

— of the currency, which had previously been exported outside the customs border of Ukraine on legal grounds, provided the customs declaration for its exportation;

— of currency in the amount not exceeding 10000 US dollars, or the equivalent of this amount in another foreign currency;

— checks issued by foreign banks or non-bank organizations in the amount not exceeding 50000 US dollars, or the equivalent of this amount in another foreign currency;

— banking metals in bars, the total weight of which should not exceed 100 g for a person (regardless age);

Foreign exchange holdings, imported by a physical person-resident in the amount exceeding 10000 US dollars, or the equivalent of this amount in another foreign currency, shall be admitted for preservation by the customs authorities. This currency shall be subject to transfer by the customs authorities to the foreign currency clearing account opened in the name of the person-resident, provided that this person shall present the documents certifying the opening of the account in an authorized bank, or otherwise the currency shall be returned to the owner for its importation into Ukraine, providing a special authorization of the National Bank of Ukraine (Form 05).

Foreign exchange holdings, imported by a physical non-resident person in the amount exceeding 10000 US dollars, or the equivalent of this amount in another foreign currency, shall be admitted for preservation by the customs authorities and shall be returned to the owner for its importation into Ukraine, providing the special authorization of the National Bank of Ukraine (Form 05).

Importation of checks in the amount exceeding 50000 US dollars, or the equivalent of this amount in another foreign currency, or banking metals in bars, the total weight of which shall exceed 100 g, by both physical persons-residents and non-residents, shall be allowed on the grounds of a special authorization of the National Bank of Ukraine. (Form 05).

III. Items (goods) exportation:

Items (goods) purchased for Ukrainian currency in the amount not more than the goods shipping cost, i.e. up to 100,000 euro, converted at the rate of exchange fixed by the National Bank of Ukraine, shall be admitted across the customs border of Ukraine, customs duty and charges unpaid.

Items (goods) of one or several descriptions shall be considered consignment of goods when purchased in Ukraine and exported (forwarded) by citizens outside the customs area of Ukraine in the amount of Ukrainian currency not exceeding the equivalent amount of 100,000 euro, converted at the rate of exchange fixed by the National Bank of Ukraine on the day of completing a customs declaration.

Items (goods) not considered a consignment of goods.

• Items (goods) exported (forwarded) by citizens outside the customs area of Ukraine on interim basis under the written obligation of their re-importation;

• Items (goods), which form a part of the inheritance established in Ukraine in favor of a citizen (provided that its composition is acknowledged by the notary) and are exported (forwarded) outside the customs area of Ukraine;

• Items (goods), which had previously been imported (forwarded) by citizens into the customs area of Ukraine on interim basis under the written obligation of their re-importation, or in transit, and are exported (forwarded) outside the customs area of Ukraine according to the import customs declaration;

• Cultural values exported (forwarded) by citizens on interim basis according to the authorization of the Ministry of Culture and Arts of Ukraine, or exported (forwarded) according to the authorization of the Ministry of Culture and Arts of Ukraine on the grounds of the documents certifying that their owner is the author of these cultural values;

• Prizes (awards) received by citizens for participation in sports and other contests (competitions, festivals, etc.) conducted in Ukraine, which is supported by the certificate issued by the organization conducting the corresponding contest and attested by the local state administration;

• Items (goods), with the exception of industrial articles, obtained by citizens according to deeds of a gift, attested and certified by a notary;

• Goods or other items (with the exception of industrial articles) exported (forwarded) by citizens at the total value not exceeding the amount of the foreign currency specified in the import customs declaration, provided that this currency had been used for purchasing these items. The relevant cash or trade should support the indicated purchase. When submitting cash or trade checks in Ukrainian currency to the customs authorities, the customs value of the indicated goods is to be converted at the rate of exchange fixed by the National Bank of Ukraine on the day of completing an import customs declaration;

• Goods or other items (industrial articles not included) exported (forwarded) by citizens in connection with their final departure from Ukraine, if they have worked on contract of employment terms for legal entities or individuals, in the amount not exceeding 80% of the income obtained during their stay in Ukraine. The receipt of the income shall be subject to acknowledgement by the certificate of the State tax inspection.

When exporting goods (items) outside the customs area of Ukraine, in quantities exceeding a consignment, customs clearance shall be made according to the procedure fixed for business activity entities.

Authorization of the appropriate authorities shall be required for exportation of the following items (goods) outside Ukraine:

• Works of art, historical and cultural values (paintings, sculptures, watercolor paintings, various types of engraving, miniature paintings, chinaware, cut-glassware, ceramics, woodwork, leather articles, articles made of precious and decorative stones, precious and decorative metals, ivory, articles of handicraft industry, tapestry, furniture, decorative clothing and footwear, numismatics, decorative weapons, books, manuscripts, phonograph records, musical instruments, postage stamps, etc.) and other items that are of artistic, historical or cultural value - by authorization of the Ministry of Culture and Arts of Ukraine;

Goods and other items subject to veterinary, environmental, sanitary or phytosanitary control shall be released after inspection by the appropriate services.

The following items (goods) shall be prohibited for exportation(forwarding) outside the customs area of Ukraine:

• items (goods), for which budgetary subsidies are established (items for personal use not included);

• industrial items (goods) (Supplement 2);

• precious metals, precious stones and articles made of them, cultural values for the purposes of alienation;

• virulent, poisonous, radioactive, explosive substances or other items that can cause health damage or threaten lives of people and the animal world, or cause contamination and destruction of the environment.

IV. Exportation of the currency of Ukraine, foreign currency, banking metals and debit cards

Exportation of the Ukrainian currency shall be allowed:

• providing verbal declaring to the customs authorities bv physical persons-residents:

— of currencyin the amount not exceeding 1000 hrn. for a person (regardless age), including anniversary and memorable coins made of decorative metals, the nominal value of which to be expressed in hryvnya or Ukrainian karbovanets (conversion of karbovanets into hryvnya shall be made at the ratio 1:100000);

— of deposit books payable to persons named and other deposit documents certifying hryvnya deposits with authorized banks, provided that the depositor shall be the person departing from Ukraine;

• providing obligatory written declaring in a customs declaration (Formby physical persons-residents and nonresidents - of currency, in the amount not exceeding 10000 hrn. for a person (regardless age), including:

— currency in the amount not exceeding 5000 hrn. (to the nominal value), including anniversary and memorable coins made of decorative metals, the nominal value of which to be expressed in hryvnya or Ukrainian karbovanets;

— currency in anniversary and memorable coins made of gold and silver, the nominal value of which to be expressed in hryvnya or Ukrainian karbovanets, in the total amount not exceeding 5000 hrn. to the nominal value.

The individual license in accordance with Form 03 of the National Bank of Ukraine (NBU) shall be required for the Ukrainian currency export by both physical persons-residents and non-residents in the excess of the aforesaid amounts, as well as in cases not stipulated by the present regulations.

Physical persons departing from Ukraine for the purpose of tourism or private business shall be allowed to export foreign currency:

— providing verbal declaring to the customs authorities by physical persons-residents and non-residents:

— of foreign exchange holdings and/or traveler's checks in the amount not exceeding 1000 US dollars, or the equivalent of this amount in another foreign currency, converted at the rate of exchange fixed by the National Bank of Ukraine on the day of exportation (hereinafter referred to as «the equivalent of this amount in another foreign currency») for a person (regardless age);

— debit cards issued by banks of Ukraine;

— deposit books payable to persons named and other deposit documents certifying foreign currency deposits with authorized banks, provided that the depositor shall be the person departing from Ukraine;

-by physical non-resident persons of debit cards issued by foreign banks or non-bank organizations and which had been imported/forwarded into Ukraine in conformity with the requirements of the active legislation of Ukraine.

— Providing obligatory written declaring in a customs declaration by physical persons-residents and non-residents:

— of the foreign currency, which had previously been imported into Ukraine on legal grounds, provided the entry customs declaration for its importation;

— of currency in the amount not exceeding 5000 US dollars in cash, or the equivalent of this amount in another foreign exchange holdings, which had been withdrawn from the owner's personal foreign currency account at an authorized bank of Ukraine, or purchased at the cash department of an authorized bank, and/or in traveler's checks purchased at the cash department of an authorized bank, providing the certificate of the authorized bank for exportation of the foreign currency and traveler's checks in foreign currency in accordance with Form 01;

—banking metals in bars the total weight of which should not exceed 100 g for a person (regardless age);

-by physical non-resident persons:

— checks issued by foreign banks or non-bank organizations, which had been imported/forwarded into Ukraine in conformity with the requirements of the active legislation of Ukraine.

Physical persons departing from Ukraine for business trips shall be allowed to export foreign currency;

— providing verbal declaring to the customs authorities by physical persons-residents and non-residents:

— of foreign exchange holdings and/or traveler's checks in the amount not exceeding 1000 US dollars, or the equivalent of this amount in another currency for a person;

— Providing obligatory written declaring in a customs declaration by physical persons-residents and non-residents:

— of the foreign currency, which had previously been imported into Ukraine on legal grounds, provided the entry customs declaration for its importation;

— of currency in the amount exceeding 10000 US dollars in cash, or the equivalent of this amount in another foreign exchange holdings, and/or traveler's checks, provided the certificate of an authorized bank for exportation of the foreign currency and traveler's checks in accordance with Form 0lc.

V. The following items shall be prohibited for transit via the customs area of Ukraine:

• weapons and ammunition of all types, military outfit;

• aircraft, their parts, instruments and equipment;

• lathes and machinery intended for manufacturing of weapons, ammunition of all types, or aircraft and spare parts to them;

• drugs;

• radioactive items and substances;

• virulent, poisonous, and explosive substances, or other items that can cause health damage or threaten the lives of people and the animal world, or cause contamination and destruction of the environment;

• items (goods), importation of which is prohibited in accordance with the active legislation of Ukraine (Supplement 6).

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