Taxes to be paid upon parcels receipt in Ukraine and abroad

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

Previously, parcels that cost more than 100 euros were subject to taxation. At the same time, individuals who receive a parcel from abroad that costs more than 150 euros must pay a fee of 32%. This figure includes 20% VAT and 10% of the duty itself.

How to calculate parcel duties from abroad

In order to correctly calculate the amount of tax, it must be taken into account that the customs authorities use the exchange rate set by the National Bank of Ukraine at 00:00 on the day when the customs declaration was submitted or tax liabilities were determined.

The calculation takes place according to the following scheme:

the cost of the parcel is converted into euros at the rate set by the National Bank of Ukraine on the date the parcel was received by the customs inspector;
in the event that the value of the parcel exceeds 150 euros, that part of the amount that goes beyond the established limit is subject to 32% taxation (for example, if the parcel costs €170, €150 is deducted from it, resulting in €20);
the amount of taxes is converted into the national currency of Ukraine, the hryvnia, at the rate of the National Bank of Ukraine, set on the day the parcel passes customs control.

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

Fees for receiving parcels abroad

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

So, for example, in most EU countries, parcels worth up to €22 (with the exception of alcohol and tobacco products) are not subject to VAT, in the USA parcels up to $800 pass without any restrictions, and in the UK, it applies to gifts worth up to £39 and other items up to £15.

It is also worth considering that in many countries parcels defined as “gifts” are subject to more lenient requirements than other items. You can learn more about the customs limits of different countries for duty-free import of postal items in our directory.