Customs rules
The Ukrainian customs rules are identical for all types of border crossing and are regulated by the Customs Code of Ukraine.
The customs control system in Ukraine enables people that move goods for personal, family, and other non-business-related needs across the customs border to submit declarations by choosing either of the two channels of pedestrian or motorized passage through the customs border: the "green" corridor, or the "red" corridor.
The channel marked with green symbols, or the "green corridor", is used for crossing the border without declaring and paying customs duties. In this case, the passenger is allowed to import:
- personal effects;
- cash up to €10,000;
- food worth up to €200;
- goods weighing up to 50 kg and worth up to €1,000;
- up to 5 packages of medicine;
- 5 liters of beer, 2 liters of wine, 1 liter of strong alcohol (with alcohol content of more than 22%); • 200 cigarettes, 50 cigars, or 250 grams of tobacco;
- personal vehicles.
The "red" corridor involves mandatory customs control, verification of documents, completion of the customs declaration, and payment of customs duties. It is compulsory for passengers whose luggage includes 1) items in excess of the "green" corridor limits, or 2) weapons, dangerous drugs, explosives and radioactive substances; antiques, works of art and items of value; media; musical instruments; flora and fauna, animals (with an internationally accepted veterinary certificate).
Goods intended for industrial or any other business activity are imported to or exported from the customs territory of Ukraine in accordance with the requirements of the Customs Code of Ukraine. It should be noted here that most groups of goods are subject to the import and export duties at a rate of up to 15% of their customs value. Usually, companies that plan to pursue cross-border economic activities and comply with customs rules hire experienced accountants and lawyers. But if they do not plan to import/export goods often, companies are better off by engaging customs brokers — customs clearance providers.
Additional information on export activities can also be found at the link.