Goods are considered imported to Ukraine by mistake if the custom house of the Ministry of Revenue and Duties, after studying the accompanying documents has ascertained that import of these goods was not intentional. Such import of goods is not treated as violation of customs regulations.
However, if the terms and grounds for import of goods were changed after they crossed the customs border of Ukraine, such goods are considered imported by mistake.
Mistakenly imported goods are moved beyond the territory of Ukraine on the basis of supporting documents, if they are not admitted to the customs territory of Ukraine.
If the goods were mistakenly admitted to Ukraine and they retain the status of foreign goods, these goods are exported from Ukraine under the customs regime of re-export based on the supporting documents, under which they had been imported.
Definition of mistakenly imported goods is spelled out in Article 190 of the Customs Code of Ukraine of 13.03.2012 № 4495-VI.
Re-export is a customs regime under which the goods that have been previously imported into the customs territory of Ukraine or to the territory of free customs zone, are exported outside the customs territory of Ukraine without paying export duties and without the application of non-tariff regulation of foreign economic activity (Article 85 of the Customs Code of Ukraine of 13.03.2012 № 4495-VI).
