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FEATURES OF TEMPORARY IMPORT OF VEHICLES ON THE TERRITORY OF UKRAINE

Temporary importation of personal vehicles into the customs territory of Ukraine is a very important issue. Although this regime is regulated by a number of regulations governing the rules of temporary importation of vehicles for personal use, their use in the customs territory of Ukraine, as well as sanctions applied for violation of these customs rules, the use of foreign-registered cars in violation of customs rules remains commonplace. phenomenon.

Article 380 of the ICU provides that the temporary importation into the customs territory of Ukraine of personal vehicles is allowed for up to one year.

One of the conditions for admission of a vehicle for temporary import is the registration of the car in the authorized bodies of foreign states, which is confirmed by the relevant document.

The Customs Code provides for the peculiarities of temporary importation of vehicles by citizens-residents who are on temporary consular registration at the consular office of Ukraine abroad. Such citizens have the right to temporarily import into the customs territory of Ukraine under a written obligation to re-export subject to written declaration in the manner prescribed by the legislation of Ukraine for citizens, one vehicle for personal use for a period not exceeding 60 days in one calendar year ( which can be both continuous and intermittent), without payment of customs duties, which in accordance with the law are payable when importing such vehicles.

These vehicles may be temporarily imported into the customs territory of Ukraine provided that the body of revenues and fees submit documents confirming the ownership of such vehicles and their registration in the country.

Temporarily imported vehicles for personal use may be used in the customs territory of Ukraine only by citizens who have imported these vehicles into Ukraine for their personal needs.

Temporarily imported vehicles for personal use must be exported outside the customs territory of Ukraine within the deadlines set in accordance with the requirements of the Customs Code, or placed in customs regimes of refusal in favor of the state, destruction or destruction or can be issued for free circulation in the customs territory of Ukraine. terms of payment of customs duties, which in accordance with the law are payable when importing such vehicles.

However, a significant number of cars with foreign registration are currently in Ukraine in violation of customs regulations, and therefore, citizens who use them are violators. And the violators are not only those citizens who imported the vehicle and did not fulfill their obligation to export it or did not register the car for free circulation, but also those who bought it.

Therefore, if customs officers detect that the term of temporary import of a vehicle has been exceeded for more than 30 days, a report on violation of customs rules under Part 6 of Art. 481 of the ICU, which entails the imposition of a fine of ten thousand non-taxable minimum incomes or confiscation of such vehicles.

In such situations, qualified specialists of the Law Office “Prikhodko and Partners” will help you.

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