As a general rule, personal belongings are not declared in writing and are not taxed. However, a citizen may declare his or her personal belongings in writing if he or she wishes. In addition, a written declaration must be submitted if requested by a customs official.
The list of goods that may be classified as personal belongings is set out in Article 370 of the Customs Code of Ukraine. Below are the most common items on this list:
- Personal hygiene products and individual cosmetics in an amount that meets the needs of one person for the period of travel;
- clothing, underwear, footwear of a purely personal nature, intended exclusively for personal use and showing signs of having been in use
- personal jewelry, including jewelry made of precious metals and stones, which have signs of having been in use;
- individual writing and stationery;
- portable musical instruments in the amount of no more than two pieces;
- cellular (mobile) phones in the amount of not more than two pieces, pagers;
- portable personal computers in the amount of not more than two pieces and peripheral equipment and accessories to them;
- individual medical devices for ensuring human life and monitoring their condition with signs of having been in use;
- medicinal products (in the manner and amounts determined by the Cabinet of Ministers of Ukraine “On the amount and procedure for importation of medicinal products and special baby food by citizens into the customs territory of Ukraine”), etc.
