Roman, I am about to become a permanent resident of Ukraine. Please explain car registration. Do you mean that I must have owned the car for 1 year and prove that I owned it in my country (US). Can I prove that I owned it in Germany for 1 year and register it tax free in Ukraine. Or must it be the US, my country of citizenship? My answer is
No, only the country of your previous residence matters, see the law above.
But please be careful with duty-free car importation. It's not clear what document exactly the customs officers require as the proof of your immigration to Ukraine. It might be your passport with the mark stamped by your consulate in the country of your previous residence, or your Ukrainian residence permit itself. In any case they can say 'too early' or 'too late' (which is much worse). Also, don't be fast to deregister your car in Germany. Be sure to receive an official written reply from the State Customs Service of Ukraine in advance. Ask them about just EVERYTHING so that you can refer to their reply in case of trouble. The procedure of duty-free importation of a car is very complicated and it's never absolutely clear.
Visit their official web-site for their contacts in English:
http://customs.gov.ua
The Law of Ukraine dd 13/09/2001 № 2681-III
"Concerning the order of importation (sending), customs clearance and taxation of personal belongings, goods and vehices imported (sent) into the Ukrainan customs territory by citizens"
http://zakon.nau.ua/doc/?uid=1087.814.7&nobreak=1
[MOST RECENT, my translation - R.G.]
Aricle 8. Peculiarities of taxation of certain goods and vehicles imported (sent) into the Ukrainan customs territory by citizens
The following is admitted free of tax and duty free:
...
The importation of one vehicle for one adult is allowed, in case of immigration, under the stipulation that he or she has been the owner of this vehicle for longer than or as long as one year and in the event of registration of the vehicle in the COUNTRY OF THE PREVIOUS RESIDENCE for longer than or as long as one year.
online translator:
http://pereklad.online.ua
