The current problematic aspects pertaining to the practical implementation of the provisions of the Ukrainian legislation on the State customs, and also the lack of proper regulation of certain issues, particularly, those related to importation and use of motor vehicles with foreign registration in the customs territory of Ukraine, have become significant obstacles to the innovative development of the State customs. However, positive changes do exist, they have occurred after numerous debates about importation and use of motor vehicles with foreign registration in the customs territory of Ukraine, which were joined by politicians, scientists and the public. At the same time, modernization of the Ukrainian legislation on the State customs highlighted the need for an in-depth analysis of the efficiency of legal regulation of Ukraine’s customs border crossing by motor vehicles with foreign registration. The purpose of this article is to make a transparent monitoring of the Ukrainian legislation applicable to the movement of motor vehicles having foreign registration across the customs border of Ukraine, and also to determine its efficiency, identify problematic aspects and study the ways of resolving them. Based on the analysis of the national legislation, the author studies the issue of legal regulation of Ukraine’s customs border crossing by motor vehicles which are registered in the relevant registration authorities of a foreign state. The author emphasizes that according to the provisions of the Ukrainian legislation on the State customs, motor vehicles meant for personal use are regarded as merchandize for customs purposes, while motor vehicles intended for commercial use are defined as a means of transportation. It is established that, despite a rather detailed legal regulation of the issue of movement of motor vehicles intended for personal use across Ukraine’s customs border, until recently there was no success of the attempts at significantly limiting the extent of violations of the customs rules relating to their use in the customs territory of Ukraine. At the same time, it is suggested that the problematic aspects which arise when citizens move the motor vehicles which are meant for personal use and registered by the authorized bodies of foreign states across the customs border of Ukraine may be resolved by introduction of a temporary procedure prescribing that the customs formalities in respect of certain motor vehicles covered by the customs regimes of temporary import or transit are made during 180 days, and also by enhancing the responsibility of citizens for violation of the rules of temporary import/transit of motor vehicles imported to the customs territory of Ukraine, and by introduction of the requirement that the State Border Guard Service of Ukraine should inform the State Fiscal Service of Ukraine (Ukraine’s SFS) about the facts when persons who breached the customs rules according to the information discovered by the bodies of the Ukraine’s SFS have the intention of crossing the State border of Ukraine, and by establishing of interaction of the bodies of Ukraine’s SFS with the National Police with the aim of monitoring the compliance by drivers of the procedure regulating the use of such motor vehicles in the customs territory of Ukraine, and by prevention of non-compliance with the restrictions established by the Customs Code of Ukraine, and also by improving the procedure governing the registration and accounting of motor vehicles.