PROCEDURE FOR THE MOVEMENT OF CURRENCY VALUES BY NATURAL PERSON ACROSS THE CUSTOMS BORDER OF UKRAINE

Abstract

The article is devoted to the disclosure of theoretical and practical problems of the procedure for the movement of currency values by individuals across the customs border of Ukraine, certain aspects of their legal regulation, taking into account the peculiarities of such movement in the conditions of martial law. The meaning of the concepts “currency values”, “currency of Ukraine”, “foreign currency”, “banking metals”, “cross-border movement of currency values”, “movement of goods across the customs border of Ukraine” is revealed. A separate legal construction of “movement of currency values by natural persons across the customs border of Ukraine” is proposed. Two types of customs control are distinguished when individuals move currency values across the customs border of Ukraine: (1) passing customs control through the “green corridor”; (2) passing customs control through the “red corridor”. It has been established that when entering Ukraine, natural persons can move cash currency and bank metals in an amount/value not exceeding the equivalent of 10.000 euro across the customs border of Ukraine without a written declaration to the customs authority. It has been found that written declaration by natural persons upon entry into Ukraine is necessary only in case of movement of Ukrainian currency, foreign currency and bank metals in an amount equal to or exceeding the equivalent of 10.000 euro (movement is called passing customs control through the “red corridor”). It has been established that in the case of minors entering Ukraine, they have the right to cross-border movement of currency values in the amount/value established by currency legislation. The grounds for liability in the event of violation of the requirements of the legislation during the movement of currency values by natural persons across the customs border of Ukraine have been disclosed.