Article 261. Timeline for customs declaration

A customs declaration shall be filed no later than fifteen calendar days from the date of presenting goods imported into the customs territory to a customs authority of destination, except for the cases specified in Chapters 22, 23 and 25 of this Code.

If the deadline for filing a customs declaration falls on non-business day, the next working day shall be considered as a deadline.

A transit declaration is submitted before or during the crossing of the customs border of goods and vehicles entering the customs territory.

A customs declaration for exported goods shall be submitted before their actual export.

A customs declaration for goods that are subject to change of a customs regime without export or import of goods shall be submitted before expiration of preceding customs regime deadline.

When individuals move goods across the customs border in carry-on and accompanied baggage for non-commercial purposes, a customs declaration shall be submitted simultaneously with presenting the goods.

Vehicles entering the customs territory shall be declared no later than three hours after crossing the customs border and those leaving — no later than three hours before crossing the customs border.