Importing goods to Ukraine means finding a supplier, concluding a contract, paying for products and organizing delivery. The final cost of imported goods may also include: import duty, VAT, excise tax. Their size depends on the type of product, its customs value, UCT code, country of origin.
For business, correctly calculated customs payments are of practical importance. An error in their determination can affect the cost of goods and the general budget of foreign economic operations. At the same time, not every imported product is generally subject to all three payments, it depends on the specific situation.
Let’s consider when it is necessary to pay customs duty, VAT and excise tax when importing to Ukraine in 2026, how their amount is determined and what documents are required for calculation.
What are duties, VAT and excise and why should they be paid when importing
When importing goods to Ukraine, a business may pay several types of mandatory payments. The main ones include:
- Duty They are mandatory and are levied on goods imported into the customs territory of Ukraine. The duty rate is determined according to the Customs Tariff of Ukraine and depends primarily on the product code according to the UCT ZED. Discounted or preferential rates may apply to certain products.
- VAT Value added tax is charged when goods are imported into the customs territory of Ukraine. The rules of its calculation and rates are determined by the Tax Code of Ukraine. At the same time, the legislation defines exemption from VAT for certain categories of products.
- Excise. Applies only to excisable products, which include certain types of alcoholic beverages, tobacco products, liquids for electronic cigarettes, fuel and vehicles. Excise duty rates depend on the specific type of product and are established by the Tax Code of Ukraine.
Customs duty, VAT and excise duty have different conditions of application, therefore, before calculating the cost of import, it is necessary to determine which payments apply to a specific product.
Do you have to pay all three payments at the same time?
The State Customs Service classifies these three payments as customs, but each of them has its own calculation conditions.
Import duty is paid if an appropriate rate is established for a specific product and there are no grounds for exemption from its payment.
VAT on import is paid during customs clearance of the goods. The obligation to pay arises during customs clearance also in cases where the importer is not registered as a VAT payer.
It is necessary to pay excise duty on import on the day of submission of the customs declaration. Special payment rules apply to certain types of branded products.
When importing ordinary goods, a business can only pay customs duty and VAT. If we are talking about excisable products, three payments can be included in the calculation at the same time.
How the amount of import duty is determined
In accordance with Article 280 of the Code, the following types of duty rates apply in Ukraine:
- ad valorem — set as a percentage of the customs value of the goods;
- specific — determined in a fixed monetary amount per product unit;
- combined — combines ad valorem and specific rates.
In order to calculate the import duty, it is necessary to determine the product code according to the UCT ZED, its customs value and the country of origin, and then check the duty rate established by the Customs Tariff of Ukraine.
Is the duty the same for goods from different countries
The duty rate may vary depending on the country of origin of the goods. Ukrainian legislation provides for general and preferential rates that can be applied in accordance with Ukraine’s international treaties. For goods originating from countries with which our state has free trade agreements, tariff preferences may apply under certain conditions.
But it is important to distinguish between the country from which the goods are actually shipped and the country of origin. For customs purposes, origin is determined according to the established rules, in particular taking into account where the goods were completely produced or where a sufficient level of processing took place.
Important moment! Exactly the same product under the UCT code of the ZED may have a different customs burden depending on its origin and the availability of relevant trade preferences. That is why when calculating import costs, it is necessary to take into account both the characteristics and where it directly comes from.
How to calculate duty, VAT and excise duty on one product
For clarity, how to calculate customs payments for a specific product and the rates set for it, consider a conditional example: the company imports a product (live roses). The cost of the lot is 50,000 euros, on which an import duty of 5% is imposed. For the calculation, we use the approximate exchange rate of UAH 51.2372/euro, which is why the customs value of the goods is UAH 2,561,860.
Excise duty is not applicable for this.
|
Indicator |
Calculation |
Amount |
|
The price of the product |
€50,000 × UAH 51.2372 |
UAH 2,561,860 |
|
Import duty |
2,561,860 × 5% |
UAH 128,093 |
|
Excise |
Not applicable |
UAH 0 |
|
Base for VAT |
2,561,860 + 128,093 |
UAH 2,689,953 |
| VAT |
2,689,953 × 20% |
UAH 537,990.60 |
| The total amount of customs payments | 128,093 + 537,990.60 | UAH 666,083.60 |
Under these conditions, the amount of duty and VAT is UAH 666,083.60, or 13,000 euros. This is equal to 26% of the cost of the product.
Important moment! If the goods have a confirmed origin from the EU and the conditions for the application of preference are met, the import duty in this example will be UAH 0. Then the base for VAT will be lower, since it will not include the amount of import duty. When calculating under such conditions, all customs payments will amount to UAH 512,372, or EUR 10,003.84.
Is it possible to get relief from paying customs fees?
In 2026, the State Customs Service singles out the following among the main categories of preferential imports:
defense goods;
- goods for restoration and repair of energy infrastructure;
- certain excise goods imported for the production of tobacco products in Ukraine;
- goods subject to tariff preferences under free trade agreements.
The legislation also provides for separate exemptions for specific categories, including some unmanned aerial vehicles and other goods, the list of which is established by the Customs Code.
Do benefits depend on the country of origin of the goods
First, the country of departure itself is not a sufficient basis for receiving the benefit. To apply the tariff preference, it is necessary to confirm the country of origin of the goods with relevant documents.
If the goods have a preferential origin from a country with which Ukraine has a free trade agreement, under the established conditions, a reduced or zero rate of import duty may be applied to it.
What documents are required for the calculation of customs payments
The following documents are required to determine the customs value and calculate customs payments:
- foreign economic agreement and its annexes;
- invoice (invoice) or proforma invoice;
- transport documents;
- declaration;
- documents confirming payment for the goods (if the bill has already been paid);
- documents confirming the customs value and its components;
- documents confirming the origin of the goods (if required to apply the tariff preference).
Importantly! The exact list may differ depending on the type of product, customs regime and specific conditions of import. Additional documents may be required to confirm compliance with non-tariff restrictions or other legal requirements.
What will change for imports in 2027
The main change for business is the gradual transition of Ukraine to new customs rules, which are closer to the legislation of the European Union. In August 2026, the Verkhovna Rada already adopted the draft of the new Customs Code as a basis, and it is scheduled to enter into force on December 1, 2027.
The new code involves updating:
- terminology;
- customs procedures;
- authorization systems;
- guarantees;
- duty exemptions.
For businesses, this means that when planning import operations for 2027, it is worth taking into account future changes in customs procedures, electronic systems and taxation rules, as well as checking current rates and benefits immediately before the cargo is cleared. At the same time, you can take some of the tasks off yourself by ordering brokerage services. The customs broker will take care of all organizational issues.
Will the duty, VAT and excise duty rates change in 2027
As of September 2026, there is no reason to say that there will be a general change in the VAT rate, import duties or all rates from January 1, 2027.
But individual excise tax rates already foresee a gradual increase in 2027. For example, for some tobacco products, the rates for 2027 are set by law separately and will be higher than in 2026.
Summary: What you need to know about duty, VAT and excise duty
If you plan to import goods to Ukraine, you need to determine in advance what customs payments are applied to your cargo, at what rates they are calculated and whether any benefits are provided at all. But it is not necessary to deal with all customs issues on your own. Part of the tasks can be delegated by ordering brokerage services to simplify registration and reduce the organizational burden on the business.
Our logistics company TVL provides comprehensive import and export support for businesses. Customs brokers will help with cargo registration, preparation of documents and customs procedures.
Frequently Asked Questions:
1. What taxes and customs duties are paid when importing goods into Ukraine?
When importing goods into Ukraine, depending on their type and the conditions of import, customs duty, VAT, and, where applicable, excise tax are paid. Additional customs fees may also apply.
2. How is customs duty calculated when importing goods into Ukraine?
The amount of customs duty depends directly on the product code according to the Ukrainian Classification of Goods for Foreign Economic Activity (UCG FEA), the customs value, and the country of origin. Certain goods may be subject to preferential or zero rates.
3. How is VAT calculated when importing goods?
When importing goods, VAT is calculated based on the customs value of the goods, including customs duty and excise tax, if applicable. Subject to the conditions established by law, a company may be entitled to claim a VAT refund on imports.
4. When is excise tax payable on imports into Ukraine?
Excise tax must be paid when importing excisable goods. These include alcoholic beverages, tobacco products, fuel, and certain vehicles. The rate depends directly on the type of goods and is established by the Tax Code of Ukraine.
