Separate legal aspects of movement of vehicles for personal use by natural persons across the customs border of Ukraine

Abstract

The article is devoted to revealing the specifics of the practical and theoretical problems of moving vehicles for personal use by natural persons across the customs border of Ukraine, certain aspects of their customs control and customs clearance within the framework of customs regulation. Definitions of the categories "goods", "vehicles", "personal vehicles”, "commercial vehicles", "natural persons", "citizens", "personal use of a vehicle", "commercial" use of a vehicle" are defined. It was established that commercial vehicles are not goods according to the requirements of the Customs Code of Ukraine. The types of individual prohibitions when natural persons import vehicles for personal use into the customs territory of Ukraine have been clarified. It was established that customs clearance when citizens import vehicles for personal use into the customs territory of Ukraine is possible for the purpose of free circulation, and the first state registration of imported vehicles in Ukraine, new and those that were in use, or manufactured in Ukraine, is carried out on the condition that they comply with environmental standards not lower than the "EURO-2" level in accordance with technical regulations. The declaration form used by citizens to declare vehicles for free circulation has been clarified. It was revealed that in the case of citizens importing vehicles for personal use, which are imported into the customs territory of Ukraine and are subject to state registration, a customs declaration in the form of a single administrative document is provided for declaration. Features of the passage and movement of land vehicles for personal use across the customs border of Ukraine by natural persons who are not their owners are highlighted. The grounds and conditions for exemption from taxation with customs payments upon importation (forwarding) to the customs territory of Ukraine by natural persons of vehicles for personal use have been defined.