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.