New Customs Code Against Corruption in Ukraine

The new Code provides the exhaustive list of documents one is expected to submit for control at the customs. The document also provides a catalogue of items, which are considered personal belongings and cannot be taxed when taken across the border.

The new Code provides the exhaustive list of documents one is expected to submit for control at the customs. The document also provides a catalogue of items, which are considered personal belongings and cannot be taxed when taken across the border.

From now on crossing the border by the travellers will be limited to four hours for finalizing the customs control. The law provides additional guarantees to the traveling persons by stipulating personal liability of the Customs authorities for unjustified delays in customs control execution. The document also discharges the travellers from liability for unintended mistakes in their customs declaration.      

Moreover, the document provides for the decriminalization of commodity smuggling, moving it to the category of administrative violations. One of the amendments increases time limit for temporary import of non-residents' vehicles for personal use from 183 days to one year. At the same time, the amended code reduces the total cost of goods that can be imported on the customs territory of Ukraine through land and sea ports without paying taxes from EUR 1000 to EUR 500. The total amount of EUR 1000 stays unchanged for those travelling by air.

The Customs Code was first adopted by the Verkhovna Rada in November 2011, however, the President of Ukraine Viktor Yanukovych vetoed the law and returned it to the parliament with his suggestions. On March 13, 2012, Ukrainian parliament voted for the new Customs Code, featuring a total of 148 amendments. Adoption of the Code is timely for Ukraine: as a co-host of EURO 2012 football championship the country expects to receive 1.6 million international guests.