Export and import of currency in Ukraine in 2018, including traveler’s cheques and bank metals, through the customs of Ukraine is regulated by the NBU Resolution of 27.09.2008 (No148).
Chapter 2, paragraph 1, of this document states that natural persons, regardless of age, are allowed to transport cash across the Customs border without a declaration if it means an amount not exceeding €10,000 equivalent.
P. 2 of the same chapter testifies that export and import of currency into Ukraine in 2018 for a large amount of money is possible only if:
1. References in the declaration;
2. Availability of documents confirming receipt of funds data in a bank;
3. Currency exchange receipts (if any);
The rules also set out how much could be imported into Ukraine by the diplomatic service. They are allowed to transport more than 10,000 euros, provided that the funds have been issued by the foreign diplomatic mission of Ukraine as compensation. A certificate from the diplomatic mission, stamped and signed by the financial specialist of the institution, may attest to this fact.
The bank receipt, as well as the mission certificate, are valid for 90 days from the date of receipt of the funds/certificate.
The regulations on the import of currency into Ukraine allow a non-resident to import more than 10,000 euros into the territory of the country, provided that this amount is included in the declaration. The amount of currency exported from Ukraine by non-residents is not greater than the amount of cash they import and declare, but only if they declare it. (para. 3-4 of chapter 2)
The declaration is also necessary because the non-resident can carry out financial transactions with imported money, including bank deposits, transfers or other transactions.
Features of the «green corridor»
According to the Order of the Customs Service of 18.02.2006 ( 137), the Green Corridor is a simplified Customs control area located at airports. The special equipment of which makes it possible to inspect goods transported through the Ukrainian Customs under a simplified procedure, if such goods are not taxed, is not included in the declarations and their movement is not prohibited or restricted by law.
P1.9 gives citizens the right to choose between simplified and complete control, provided they are given a declaration. According to art. 366 of the Customs Code the selection of the Green Corridor is proof that a person does not transport goods subject to taxation, subject to declaration or prohibited and restricted goods. While passing control «green corridor», the citizen is responsible for violation of control rules and its procedure when crossing the line, signifying the end of the «corridor».
These rules do not clearly indicate the amount of currency to be exported from Ukraine, but it can be concluded that it should not exceed €10,000, because it is not subject to declaration. An attempt to remove more is an administrative violation.
If irregularities are detected during the check in the «green corridor», the customs officer is obliged to draw up a report on the violation of the control rules. The protocol has a certain structure, must necessarily include a FIO and an inspection officer and a reference to a TC article that has been violated. The record is certified by the signature of the authorized person, the signature of the person responsible for the violation (in his presence) and the signatures of the witnesses (if any). The accused may waive the signature of the record and note accordingly.
Analysis of proceedings for violation of the LC in courts of first instance leads to the conclusion that in most cases the accused are administratively liable. The courts have repeatedly noted that the goods being transported are the subject of a violation of the rules of control, so that the confiscation of the object of the violation, as well as the administrative penalty in the form of a fine of 1,700 hryvnias, have been imposed as a measure of liability.
The Court of Appeal upholds the vast majority of first instance decisions. In some situations, however, the subject matter was not confiscated and the court could only impose a fine.
This is due to the amendment of the instructions on the movement of cash and bank metals through the Ukrainian Customs on 25.07.2012. The new regulations on the export of currency from Ukraine allowed non-residents to import into the territory of the country unlimited amounts of cash without authorization and declaration if the amount exceeded 10,000 euros. Accordingly, the amount of currency that can be exported from Ukraine to such persons is limited to the amount that they have imported.
It should be borne in mind that currency is not a product subject to import/export restrictions or prohibitions. B para. 4. 3 The Customs Code states that in case of ambiguous understanding of the provisions of the law or other normative acts which concern the rights and obligations of natural and legal persons moving the goods across the customs border, if it allows a favourable decision, Both such persons and the Customs authority decide in favour of the physical condition. and jur. faces.
Using this article, the court may only impose a fine as a sanction, without using the confiscation of the property that has been the subject of the violation, that is, cash. However, if the court decides on the imposition of a penalty and establishes the culpability of an administrative offence, the guilty person pays the court fee, which according to the law on «Court fee» is 0.2 from the subsistence minimum for persons able to work, which is 352 UAH 40 copper.
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