Customs clearance. Import

Individuals Legal entities
Tax base Invoice value — value of the goods as per invoice Customs value — the value of the international postal item and the cost of its transportation (if envisaged by Incoterms delivery terms)
Value of the postal item ** up to 100 EUR
Customs clearance Automatic customs clearance (Customs authorities affix their stamp and the item goes to Ukrposhta’s post office). Exception: excisable goods* Customs clearance is based on the customs declaration CN23 / CN22 (for small packets). Exception: excisable goods*
Customs payments Not subject to tax
Value of the postal item ** 100-150 EUR
Customs clearance Payments to be paid to state accounts of the State Fiscal Service of Ukraine (SFSU) are assessed by a customs inspector at the customs office where the postal item arrived (Kyiv, Lviv, Chop, Odesa) Customs clearance is based on the customs declaration CN23 / CN22 (for small packets). Exception: excisable goods*
Customs payments

20% VAT is imposed on the amount in excess of the 100 EUR limit.

Example:

Sneakers, 130 EUR

VAT: (130-100) × 20% = 6 EUR

Customs duty: not imposed

Taxes due: 6 EUR

Not subject to tax
Value of the postal item ** exceeds 150 EUR
Customs clearance

Payments to be paid to state accounts of the State Fiscal Service of Ukraine (SFSU) are assessed by a customs inspector at the customs office where the postal item arrived (Kyiv, Lviv, Chop, Odesa).

The customs inspector issues and completes a customs form М15, indicating the goods, the goods code as per UKTZED (Ukrainian Commodity Coding System), quantity and value, rate of customs duty and VAT, amount due and the details of the accounts of the State Fiscal Service of Ukraine. М15 form is attached to the parcel, which is directed to Ukrposhta’s post office.

The recipient can pick up the parcel after paying the taxes at Ukrposhta’s post office.

М15 is issued free of charge and without any additional agreement.

For the customs clearance of the goods to be received a legal entity shall provide electronic copies of the following documents.

In the event of sale and purchase of the goods, if required:

• customs declaration CN23 / CN22 (for small packets);

• invoice (bilingual or with translation) certified by the signatures of the director and chief accountant, and the company seal;

• certified copy of an international business contract (when sending goods under a contract);

• description of goods (extracts from catalogues, product data sheet, manufacturer’s certificates);

• additional documents, if required by UKTZED code.

If the goods are sent free of charge (samples, gifts), if required:

• customs declaration CN23 / CN22 (for small packets);

• invoice (bilingual or with translation) certified by the signatures of the director and chief accountant, and the company seal;

• description of goods (extracts from catalogues, manufacturer’s certificates).

Customs payments

Assessment of:

• customs duty — 10% of the amount in excess of the 150 EUR limit;

• VAT — 20% of the amount in excess of the 100 EUR limit + the assessed customs duty.

Example:

Mobile phone, 170 EUR

Customs duty: (170-150) × 10% = 2 EUR

VAT: ((170-100) + 2) × 20% = 14.4 EUR

Taxes due: 2 + 14.4 EUR = 16.4 EUR

Assesment of:

• customs duty — % of the value of the postal item depending on the UKTZED code;

• VAT — 20% of the value of the goods + the assessed customs duty.

Depending on the Incoterms delivery terms, the customs value may also include the cost of transportation of the postal item.

Please note

• Items arriving on the same day from the same sender to one recipient are combined and their customs clearance procedure depends on their combined total value: https://zakon.rada.gov.ua.

• Customers that do not accept the assessed amount of customs charges can contact the customs authority that has assessed these customs fees. When needed, Ukrposhta performs radiological and environmental control free of charge. Ukrposhta does not perform sanitary-epidemiological inspection of postal items, because postal items are not subject to such inspection.

Notes

(*) Excisable goods include:

• ethyl alcohol and other alcohol distillates, alcohol drinks, beer;

• tobacco products, tobacco and industrial tobacco substitutes;

• oil products, liquefied gas.

The list of excisable goods is defined by para. 215.1 Art. 215 of the Customs Code of Ukraine

(**) The value of the postal item for legal entities may include or not include the cost of its transportation depending on the delivery terms specified in the commercial invoice as per Incoterms (the cost of transportation is included in the event of delivery terms EXW, FOB, FCA).

Legal entities (and private entrepreneurs) can consult Ukrposhta’s customs operations specialist at customs-broker@ukrposhta.ua.

Customers, who send EMS, can consult Ukrposhta’s customs operations specialist at +38 044 247 88 70 (during working hours) or customs-EMS@ukrposhta.ua.

Accounts accepting prepayment for customs clearance for legal entities If customs payments have been assessed:

• Individuals can pay them at Ukrposhta’s post office and immediately pick up the postal item;

• legal entities need to pay customs fees first.

Payment details

Kyiv Customs Office of the State Fiscal Service of Ukraine (SFSU)

• Beneficiary Bank: State Treasury Service of Ukraine, Main Department in Kyiv

• MFO 820019

• USREOU code 39422888

• Account No. 3734 1210020026 — for legal entities

• Account No. 3734 4110020026 — for individuals (citizens)

• Purpose of payment: “*; 350; USREOU code of the payer; prepayment (surcharge) for customs clearance”

Odesa Customs Office of the State Fiscal Service of Ukraine (SFSU)

• Beneficiary Bank: State Treasury Service of Ukraine, Main Department in Kyiv

• MFO 820019

• USREOU code 39441717

• Account No. 37345250020026 — entities engaged in foreign economic activities and individuals, prepayment for customs clearance

Lviv Customs Office of the State Fiscal Service of Ukraine (SFSU)

• Beneficiary Bank: State Treasury Service of Ukraine, Main Department in Kyiv

• MFO 820019

• USREOU code 39420875

• Account No. 37345220920026 — entities engaged in foreign economic activities, prepayment for customs clearance

• Account No. 37348120920026 — payment of taxes by individuals who carry out customs clearance of vehicles when imported into Ukraine

Zakarpattia Customs Office of the State Fiscal Service of Ukraine (SFSU)

• Beneficiary Bank: State Treasury Service of Ukraine, Main Department in Kyiv

• MFO 820019

• USREOU code 39515893

• Account No. 37348230520026 — entities engaged in foreign economic activities, prepayment for customs clearance

• Account No. 37341130520026 — for individuals, prepayment for customs clearance

For payment of customs fees and cash collateral:

• Bank: JSC Raiffeisen Bank AVAL

• MFO 380805

• USREOU code 39515893

• Account No. 2603241689