Calculating customs duties is a process that is often underestimated, although it affects the majority of citizens. Import taxes are paid not only by entrepreneurs but also by those buying cars and ordering goods online. Therefore, it is important to know at least basic information about how customs duties are calculated.
What are customs duties?
Customs duties are taxes that must be paid for importing goods into Ukraine. Their calculation and transfer are a mandatory step in import clearance.
In what cases do they not need to be paid:
- the value of the parcel for an individual does not exceed €150;
- the weight of the parcel does not exceed 30 kg;
- the cargo is imported for humanitarian purposes or for the Ukrainian Armed Forces;
- personal belongings are transported for personal use, not for sale;
- reimport (return of Ukrainian goods).
Diplomats, international organizations, and their representatives are also entitled to benefits provided for by international conventions.
Regarding the €150 parcel limit, unfortunately, this may change in 2026, and all parcels from abroad will be subject to tax. However, a final decision has not yet been made.
Important: the tax is only assessed on amounts exceeding €150, not on the full value of the goods.
The purposes for paying customs duties are:
- import regulation;
- budget replenishment;
- protection of the domestic market;
- ensuring control over imported goods;
- maintaining state statistics.
You can calculate import taxes yourself or use online calculators. However, there are many pitfalls in this matter, especially across different product categories, so it’s best to consult with professionals. Brokers will clearly and promptly determine the applicable customs duties for imports to Ukraine.
Types of customs duties when importing goods to Ukraine
Types of customs duties and their characteristics:
- duty – a national tax;
- Excise tax – imposed on certain categories of goods known as excisable (vehicles, alcohol, tobacco, fuel, etc.);
- VAT (Value Added Tax) – a tax calculated on every purchase and paid into the state budget.
Additional customs duties are also possible, such as import duties for certain categories of goods, customs duties, and brokerage fees.
Types of duties:
- import;
- export;
- seasonal;
- special (special, anti-dumping, compensatory).
Each tax has its own rate (percentage), established by Ukrainian legislation. For example, the VAT rate is typically 20%, but may vary depending on the product.
How VAT rates may vary:
- 20% – for most goods;
- 7% – for certain medical devices;
- 14% – for some agricultural goods;
- 0% – for certain categories.
Customs value is a key indicator for businesses, determining whether imported goods will be profitable and competitive.
Customs value of goods: why does it affect the amount of payments?
What factors influence the calculation of customs duties:
- Ukrainian Classification of Goods (UCT VED) code;
- country of origin;
- actual price of the goods indicated on the invoice;
- excisable status of the goods;
- customs regime;
- supply terms under the agreement between the importer and the exporter.
How are customs duties calculated? This responsibility lies with the declarant, but customs may disagree with the declared price and impose its own. This is called an “adjustment decision.” The declarant has the right to appeal this decision and provide documentary evidence of the correct price.
What documents can prove the value of the goods:
- invoice (invoice);
- bank SWIFT, order;
- transportation cost document;
- manufacturer’s estimate or price list, catalog;
- contract;
- packing list;
- Bill of lading;
- Insurance policy.
Regulatory authorities may adjust the customs value if they detect discrepancies in the documents or if certain documents are missing (certificates, licenses, etc.). A broker will help prepare and verify all documents to avoid errors and penalties.
How customs duties are assessed and calculated
Customs duties are calculated primarily based on the customs value of the goods.
Who pays the taxes:
- the importer or exporter – depending on the agreements between the parties contained in the purchase agreement;
- the recipient of the parcel – applies to individuals who have ordered a parcel from abroad for more than 150 euros;
- the broker – acts on behalf of the client.
For each type of customs duty (Ukraine), there is a calculation formula that can be used to roughly estimate the final cost of shipping the goods to Ukraine.
Calculation formulas:
| Tax type | Import duty | Excise tax | VAT |
| Formula | Customs value (CV) x 10% (customs duty rate) | CV x excise tax rate | CV + duty + excise tax x 20% (standard rate for most goods) |
So, how are customs duties calculated:
- Determine customs value;
- Select the UCTS VED code;
- Calculate duty;
- Calculate excise tax (if the goods are excisable);
- Calculate VAT;
- Check for availability
- Benefits or preferences
- Submit the declaration;
- Pay the specified amounts.
Customs duties are assessed by the declarant or other persons responsible for payment.
Customs Duty Payment Procedure and Security
Securing the payment of customs duties guarantees the accrual of taxes in the future. This can be done through a cash deposit (prepayment), a guarantee document from a bank or insurer, or a surety from a legal entity.
Security is required if the goods are transported in transit, placed in a warehouse, or in temporary storage.
Customs duties are paid before or on the day of filing the declaration, after its verification. They are calculated in Ukrainian currency, according to the current exchange rate.
Customs Duty Refunds: When Possible
Customs duties can be refunded when importing into Ukraine.
In what cases is a tax refund provided:
- a large subscription (advance payment) was paid;
- The declaration was amended or invalidated;
- inspectors improperly assessed additional amounts, changed the product code, or changed its customs value (the decision was overturned by the court);
- the goods were returned from abroad (re-export);
- benefits were applied retroactively.
The importer can submit an application within three years from the date the grounds for the return arose. This is carried out in accordance with the Budget and Tax Codes of Ukraine.
In addition to the application itself, it is necessary to submit a package of supporting documents, the list of which depends on the specific reason for the return. This may include a bank receipt, a copy of the court decision, a calculation of the overpaid amount, etc.
Customs will review the application within 30 days. Refunds are made only to the account from which payment was made (except for re-export, where exceptions are possible).
How a customs broker helps with customs payments
Incorrect calculation and late payment of customs duties (Ukraine) are the most common mistakes made when clearing imports on your own. To avoid high fines and border delays, it’s always best to use a customs broker.
Why use a customs broker:
- Prepares all documents;
- Accurately determines the UCT VED (Ukrainian Classification of Goods for Foreign Economic Activity) commodity code;
- Obtains all necessary permits and licenses;
- Correctly calculates payments;
- Oversights inspections, if ordered;
- Communicates fully with customs and handles all legal disputes should they arise.
With extensive experience and professional certification, a customs broker will expedite the import process and minimize costs.
