Payments that must be paid to the account of the State Customs Service are calculated automatically by JSC "Ukrposhta" when creating registers based on the information provided by the sender in the electronic form. The Customs either agrees with such an estimate, or makes its own decision on the value of the postal item, and on the basis of its decision Ukrposhta calculates the charge. The amount of customs payments is indicated in document F115, which is attached to the postal item. The addressee can pick up the postal item after paying taxes at an Ukrposhta post office. JSC "Ukrposhta" independently transfers taxes to the Unified Treasury Account of the State Customs Service of Ukraine.

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).

Assessment of:

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

• VAT — 20% of the amount in excess of the 150 EUR limit + assessed duty.

Example:

Mobile phone, 170 EUR

Customs duty: (170 − 150) × 10% = 2 EUR

VAT: ((170 − 150) + 2) × 20% = 4,4 EUR

Taxes due: 2 + 4,4 = 6,4 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).