In an attempt to reduce the "suitcase" import trade where Ukrainians arrive at the border bearing large bags of goods for personal use/resale a Resolution of the CMU has stipulated that imported goods with a value exceeding 200 ECU or a single item which costs over 300 ECU are subject to import taxation. Personal goods are exempt from import taxes provided the importer makes a written obligation to take them out of the country upon a return trip or if the goods are in transit. There are limited exemptions for inherited assets and prizes won in competitions. All items and goods whose value exceeds 200 ECU are to be declared in customs declarations.
(Resolution of the Cabinet of Ministers of Ukraine No 1010 of 27 August 1996)
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