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Taxation of goods imported across the custom border of Ukraine by citizens

  1. Accompanied baggage and / or hand luggage

Accompanied baggage contains goods belonged to citizens and transported across the custom border of Ukraine in luggage compartments of vehicles that these citizens send with the registration of baggage or by other transport documents

Hand luggage contains goods belonged to citizens and transported across the custom border of Ukraine with these citizens or their authorized individuals without the registration of luggage or other transport documents 

 

 

Passing checkpoints opened for air traffic

Other checkpoints

Up to 1.000 Euros

Exempted once per day

 

Most often by the MD-1 receipt the duty at a rate of 10 percent of the invoiced value of goods and VAT.

Up to 500 Euros and the total weight does not exceed 50 kg

Exempted once per day

 

Most often by the MD-1 receipt the import duty is charged at a rate of 10 percent of the invoiced value of goods and VAT.

1000 – 10.000 Euros

Most often by the MD-1 receipt the duty is charged at a rate of 10 percent of the invoiced value of goods and VAT.

 

In this case, the tax base is a part of the total invoiced value that exceeds the equivalent of 1000 Euros.

500 to 10.000 Euros

 

  • or weight exceeds 50 kg

By the MD-1 receipt the duty at a rate of 10 percent of the invoiced value of goods and VAT.

 

In this case, the tax base is part of the total invoiced value that exceeds the equivalent of 500 Euros or the cost of goods, calculated in proportion to the weight exceeding 50 kg.

More than 10.000 Euros

According to the custom declaration stipulated by the legislation of Ukraine for enterprises, the import duty is charged at full rates by the Customs Tariff of Ukraine and VAT.

More than 10.000 Euros

According to the custom declaration stipulated by the legislation of Ukraine for enterprises, the import duty is charged at full rates by the Customs Tariff of Ukraine and VAT.

         

 The invoiced value of goods – is the price of the goods transported across the custom border of Ukraine and indicated in the invoice (invoice-proforma, cash or merchandise checks, labels, bank receipts from the buyer’s account, etc).

 

2. Unaccompanied baggage

Unaccompanied baggage contains goods transferred by their owners - citizens with the registration of baggage or by other transport documents and transferred across the custom border of Ukraine separately from these citizens.

 

Up to 150 Euros

150 – 10.000 Euros

More than 10.000 Euros

Exempted

By the MD-1 receipt the import duty is charged at a rate of 10 percent of the invoiced value of goods and VAT.

 

In this case, the tax base is a part of the total invoiced value that exceeds the equivalent of 150 Euros.

According to the custom declaration stipulated by the legislation of Ukraine for enterprises, the import duty is charged at full rates by the Customs Tariff of Ukraine and VAT.

In order to determine the invoiced value of goods, in addition to the value of goods, its insurance and transportation (freight) are taken into account until the moment of crossing the custom border of Ukraine

 

3. Cargo shipments

Cargo shipment contains imported to Ukraine goods at the address of individuals or sent to them outside the custom territory of Ukraine or transited across the custom territory of Ukraine, except of  goods belonged to citizens and transportedby them in hand luggage, accompanied and unaccompanied luggage

 

 

Regardless of invoiced value of goods transported to the custom territory of Ukraine in cargo shipments according to the custom declaration stipulated by the legislation of Ukraine for enterprises, an import duty is charged at full rates of the Customs tariff of Ukraine and VAT.

In order to determine the invoiced value of goods, in addition to the value of goods, its insurance and transportation (freight) are taken into account until the moment of crossing the custom border of Ukraine