What is the procedure and conditions for customs and other controls of goods carried (sent) by international post and express mail?

Under Part 1, Art. 319 of the Customs Code, goods crossing the customs border of Ukraine, in addition to customs control may be subject to the state sanitary-epidemiological, veterinary and sanitary, phytosanitary, environmental and radiological monitoring. The following is explained by tax service in the letter of 01.10.2013.

Part 4 Art. 233 of the CC stipulated that in the checkpoint of the state border of Ukraine the measures of non-tariff regulation of foreign economic activity and types of supervision referred to in Part 1, Art. 319 of the CC shall not apply to goods transported (sent) by international mail and express mail parcels.

Under the provisions of Articles 234 and 237 of the CC movement (forward) across the customs border of Ukraine in international mail and express mail parcels of goods, which according to the CC and Tax Code are not subject to customs duties, is carried out without other controls, except for customs.

Not subject to customs duties are the goods (excluding excisable), transported (sent) to the same beneficiary (legal or natural persons) in one parcel from one sender in international mail, addressed to one recipient (legal or natural persons ) within one day in international express shipments, if the total invoice amount does not exceed the equivalent of 300 euros.

Under Part 1, Art. 235 of the CC it is prohibited to move (transfer) in international mail and express mail parcels of goods which, based on results of types of control referred to in Part 1, Art. 319 of the CC, cannot be subject to crossing the customs border of Ukraine.