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Export to Ukraine

The following import taxes and duties are payable by the importer when goods are imported into
Ukraine: import duty, excise duty and VAT.

Import duty is calculated in accordance with the Customs Tariff. Currently there are two rates of
duty: relieved rates and full rates. Relieved rates of duty apply to goods manufactured in countries
which have Most Favoured Nation status. Otherwise full rates of duty apply. Since Ukraine is still
negotiating its WTO accession the Customs Tariff undergoes numerous changes with particular
rates decreased on demand of countries that are the parties of negotiations.
Excise duty is similar to Excise tax for domestic manufacturers and is applied to a limited range of
goods imported into Ukraine, including alcoholic beverages, beer, tobacco and tobacco products,
cars, petrol, diesel fuel and jewellery.

VAT on imported goods, services and works has the same rate as that on domestic sales (20%).

Other import-related fees include:

* customs fees are charged for customs clearance and customs control of motor vehicles, goods
and other items that cross the customs border of Ukraine;
* unified fee is charged at points of crossing the border of Ukraine upon national and foreign
owners of motor vehicles. UF consists of fees for customs control of cargoes and motor vehicles in
transit and for sanitary, veterinary, sanitary, radiological and environmental control.
* port fees are special fees charged at Ukrainian ports. They are: ship fees, anchor fees, canal
fees, lighthouse fees, cargo fees, administrative fees and sanitary fees.



Note: The information on this page is provided as a public service, however we cannot
guarantee that the information is current or accurate. Visitors are advised to verify the
information before acting on it.
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Embassy of Ukraine in the Republic of Singapore