On importing to the customs territory of Ukraine the following goods are exempted from taxation:

1. Goods imported by citizens in accompanied baggage (on terms of oral declaring), sent in non-accompanied baggage and received to the address of citizens by international mail the total customs cost of which do no exceed Euro 200 and the total weight of which do not exceed 50 kg.
2. Vodka - 1l, wine - 2l, beer - 5l, tobacco - 200 cigarettes (or 200g) imported in the personal baggage of citizens.
3. Goods which are temporary imported to the customs territory of Ukraine on terms of their back export.
4. Goods which belong to citizens non-residents and are transferred through the customs territory of Ukraine as transit.
5. Goods which belong to citizens residents and are transferred through the transit areas of international airports as transit.
6. Goods and means of transport which belong to persons having customs benefits on the territory of Ukraine according to Articles 59-63, 65-67 of the Customs Code of Ukraine, etc.

Import of personal things

Personal things are things of primary importance aimed at provision of citizen's life and are ownership of such citizen and assigned exceptionally for personal use of such citizen and are not considered as goods and are not assigned for alienation or delivery to other persons and answer the purpose of their owner's stay abroad.

Personal things which are temporary imported by citizens non-residents in accompanied baggage and hand baggage or in non-accompanied baggage are declared orally or in written form according to the wish of the owner of such things or on request of an official of the customs body and are not subject to taxation.

The Cabinet of Ministers of Ukraine determined the list of things which maybe considered as personal things of citizens:

1. Personal adornments including those made of precious metals and stones being in use
2. Articles such as clothes, underwear, footwear which is of personal character assigned exceptionally for personal use and has as a rule the signs of things in use or new ones which are imported as a rule in one number (set).
3. Articles of personal hygiene and individual cosmetics in number providing the needs of one person for the period of trip.
4. Individual writing-materials and stationery.
5. Camera, video-camera, items for them.
6. Binoculars.
7. Handheld musical instrument.
8. Handheld audio equipment, sound equipment, audio gear (tape recorder, Dictaphone, etc) with tapes, records and disks.
9. Handheld radio set.
10. Handheld TV-set.
11. Handheld personal computer and items for it.
12. Calculator, electronic record book.
13. Individual portable medical instruments for provision of person's life and control of his/her state which were in use.
14. Cell, mobile telephone, pager.
15. Perambulator.
16. Wheel-chair.
17. Sport outfit - bicycle, fishing-rod, climbing set, diving set, set of skis, set of tennis rackets, surf-riding and windsurfing boards, set for golf, similar outfit assigned for use of one person.
18. Medicine transferred through the customs border of Ukraine in order and scope determined by the Ministry of Health Protection.
19. Things assigned for accommodation development and life provision of citizens having been abroad on long-term business trips.
20. Other living essentials which are the property of a citizen and assigned exceptionally for personal use of such citizen and are not considered as goods and are not assigned for alienation or delivery to other persons and answer the purpose of stay abroad.

Personal things maybe be temporary imported by citizens non-residents for a period which does not exceed the period of actual stay of these citizens on the customs territory of Ukraine.

Customs registration of professional equipment which is temporary imported into Ukraine by the representatives of foreign mass media is performed on the basis of declaring of exact data about the transferred equipment by these representatives as well as the aim of transference of this equipment through the customs border of Ukraine and data necessary for customs control and registration.

In case of temporary import of professional equipment and declaring of this equipment as personal things by foreign mass media representatives and in case such equipment is in the List of personal things customs registration of such equipment is performed as registration of personal things.

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