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Vorozhbitova Krystyna

Chief Accountant

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Chief Accountant Kristina Vorozhbitova on the currency revolution

Specifies the rules for movement of cash currency by individuals and legal entities across the border of Ukraine Regulations on cross-border movement of currency values, approved by the resolution of the Board of the NBU from 02.01.2019 № 3.

Resident natural persons import into Ukraine / export outside Ukraine cash currency / bank metals in the amount / value, which is equivalent to:

– does not exceed 10,000 euros – without a written declaration to the customs authority;

– equal to or exceeding 10,000 euros – subject to a written declaration to the customs authority in full.

The amount of exported cash currency / value of bank metals is converted into euros at the official NBU exchange rate of hryvnia to the euro or cross-rate determined at the official exchange rate of hryvnia to the respective foreign currencies / bank metals set by the National Bank on the day of crossing the border or on transfer of foreign currency / bank metals.

In addition, in case of export / shipment outside Ukraine of currency values ​​in the total amount, which on the day of export / shipment exceeds the equivalent of 10,000 euros, be prepared to present to customs documents confirming:

withdrawal of cash from an individual’s own bank accounts and receipts for a currency exchange transaction with this cash (in the case of such a transaction);
acquisition of bank metals by an individual.
Validity of documents confirming the withdrawal of cash from own accounts – 90 calendar days from the date of withdrawal of the amount for which they are issued.

Legal entities import / export cash foreign currency and bank metals through an authorized representative without limiting the amount on the terms of a written declaration to the relevant customs authority in full.

Condition – such import / export should be conditioned by economic activity. Thus the authorized representative declares cash which is imported / taken out on behalf of the legal entity, and own means separately with use of two copies of the customs declaration. The basis for the import / export of bank metals by a legal entity is a contract with a counterparty or replaces it.

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