Dmytro Kolosovsky

Logistics guru

Experience - 17 years

Taxes to be paid when receiving a parcel in Ukraine and abroad

On January 27, 2021, the Verkhovna Rada of Ukraine adopted draft laws No. 4278 and No. 4279, according to which international postal items to Ukraine worth 150 euros or more are subject to taxation.

Method for Calculating Customs Duties on Parcels from Abroad

To correctly calculate the amount of tax, it is important to consider that customs authorities use the exchange rate set by the National Bank of Ukraine at 00:00 on the day the customs declaration was submitted or the tax obligations were determined.

The calculation is carried out according to the following scheme:

the value of the parcel is converted into euros at the exchange rate set by the NBU on the date the parcel is received by the customs inspector;
if the value of the parcel exceeds 150 euros, a 32% tax is applied to the amount that exceeds the established limit (for example, if the parcel costs €170, €150 is deducted, resulting in €20);
the amount of taxes is converted into the national currency of Ukraine — the hryvnia — at the NBU exchange rate set on the day the parcel passes customs control.

Responsibility for the calculation and payment of taxes when goods arrive in our country via postal services lies with the postal service operators themselves. After completing all customs procedures, the parcel is sent to the recipient’s address.

Customs Duties on Receiving Parcels from Abroad

Taxation conditions for the import of goods (including parcels from online stores and private shipments) may vary depending on the country into which these goods are imported.

For example, in most EU countries, parcels worth up to €22 are not subject to VAT (excluding alcohol and tobacco products); in the USA, parcels up to $800 are cleared without any restrictions; and in the UK, VAT is not charged on gifts worth up to £39 and other goods up to £15.

It is also worth noting that in many countries, parcels classified as “gifts” are subject to more lenient requirements than other shipments. You can learn more about customs limits in different countries for duty-free postal imports in our reference guide.

How to place an order on the website?

To send a package/documents, you need to place an order on our website. You can do this by following the link here. You will need to provide the sender's and recipient's details, choose the type of your shipment (package or documents), and select the appropriate rate.

How can I pay for your services?

When placing an order online, you can pay for delivery immediately. If you order a courier, cash payment is possible only for Kyiv. Or when the parcel is at our office, we will send you a link to pay via LiqPay or Stripe. We can also provide an invoice for non-cash payment.

How do customs authorities determine the exchange rate for calculating tax?

The customs authorities use the exchange rate set by the National Bank of Ukraine as of 00:00 on the day of filing the customs declaration or determining tax liabilities.

When is a parcel subject to taxation?

If the value of the parcel exceeds 150 euros, only the amount exceeding this limit is subject to the 32% tax.

What are the customs limits for duty-free importation in the United States?

In the United States, parcels under $800 are not subject to customs taxation.

Is there a difference in the taxation of gifts and ordinary parcels?

For example, in many countries, gifts are subject to more lenient requirements than other types of shipments.

What is customs clearance and how to do it?

In the country of receipt, you need to fill out the documents correctly in accordance with the customs code. Most often, customs clearance requires the recipient's passport and tax number. Pay customs duties and wait for the parcel to be delivered. If you have any doubts, please contact us for advice, we are always happy to help.

How do duty-free limits in other countries affect the delivery of goods?

Duty-free limits in other countries can affect the cost of shipping goods, as exceeding these limits may lead to the need to pay customs duties and taxes. You can find customs limits and rules for different countries here.