Changes to the customs and tax legislation of Ukraine come into force

As of today, the non-taxable value of goods sent by international mail to the territory of Ukraine, addressed to individuals, is 100 EUR in one despatch, regardless of the quantity of parcels. Under "Despatch" means one flight that arrives at customs from one carrier. The customs value of the goods is calculated by adding the value of all the packages per consignee in the despatch.

If the value of goods exceeds the limit for duty-free importation, taxes will be charged on the excess amount: 10% - duty and 20% - VAT. VAT is charged on the amount of excess of the limit and the accrued duty.

An example of calculation of the tax on the value of the goods 150 EUR:

• the amount of excess of the limit - 50 EUR
• customs fees - 50 * 10% = 5 EUR
• VAT: (50 EUR + 5 EUR) * 20% = 11 EUR
• tax: 5 EUR + 11 EUR = 16 EUR

If on the same day the parcels are received by customs for one recipient in few despatches from few carriers, the parcels value from different despatches is not summed up.

Do not forget to follow new rules when shopping in your favorite stores in Europe to avoid additional costs for customs clearance, and the SMART Connect intelligent system will alert you to exceed the limit during parcel formation. More information on the operation of the customs control system is available here.