Article 155. Goods moved by individuals for non-commercial purposes

Goods transported by individuals for non-commercial purposes are goods imported or exported by individuals for their own needs and not intended for entrepreneurial activity.

Goods moved by individuals for non-commercial purposes shall be moved across the customs border in a simplified manner and with use of the privileges specified in this Chapter.

The following shall be taken into account when determining the purpose of goods, which are transported by individuals across the customs border:

quantity of goods; for goods of the same kind, the quantity that exceeds the need of an individual who moves goods and his family members is considered as goods imported for entrepreneurial activity unless proven otherwise by an individual who moves goods;

frequency of movement of goods where repeated import of the same kinds of goods by the same individual is considered as import of goods for entrepreneurial activity unless proven otherwise by an individual who moves goods;

circumstances of travel including the purpose and duration of the trip.