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Customs or Import duty for Television parts – circuit boards, Tv power board, to Ukraine

The Customs or Import duty for Television parts – circuit boards, Tv power board, to Ukraine is classified under Cameras, Audio & Video(cdf categories).

The HSCODE applied for Television parts – circuit boards, Tv power board, is 85-29-90-97-90

The tax is applied on the total sum of item cost, insurance cost and shipment cost.

The custom/import taxes are:

General duty is 1%

The average VAT rate applicable in Ukraine is 0.2

Note: If the special tariff rate is NULL then general duty is applicable.

The other taxes applicable are:

Excise duty

To know more information on which tariff rate is applicable from the country you are importing to, look here

To get the accurate amount, calculate here

Calculation method:

Customs Duties or Import duty and taxes will be pending and need to be cleared while importing goods into Ukraine whether by a private individual or a commercial entity.

The valuation method is CIF.

Below table provide the Duty and Sales tax for Ukraine :

Duty Rates Average Duty Rate Sales Tax(GST) VAT rate Threshold on goods
0% to 60% 10% NA ST=20%
VAT = ST * (CIF + duty+ Excise duty)
if FOB is less than 150 Euro then import is duty and VAT are exempted

Other taxes and customs

Excise Duty on products like alcohol and tobacco would be applicable.

Excise taxes

  1. Excise tax applies to certain goods imported to or produced in Ukraine. Excisable goods include ethyl alcohol, alcoholic beverages, beer, tobacco and tobacco products, cars, car bodies, motorbikes, electricity, liquefied gas, petrol, diesel fuel, other fuel material, and electric power.
  2. The rates of excise tax can be ad valorem (a percentage of the value of the goods), specific (in monetary units per unit of goods), or combined.
  3. A special local 5% excise tax applies to retail sales of alcoholic drinks, beer, and tobacco products, and of EUR 0.042 per 1 litre of fuel (i.e. petrol, diesel fuel, or gas).
  4. Starting March 2016, Ukraine introduced a special electronic administration system for excise tax on fuel (one month testing period following full implementation). This system is aimed to control income and outcome flows of fuel in the market. The system requires entities to issue and register excise accounting documents (excise invoices) electronically on each sale operation of the fuel.

Excise taxes are applied to a number of luxury goods, including alcohol, automobiles, jewelry, tires, and tobacco. Excise duty rates are expressed as a percentage of the declared customs value, plus customs duties and customs fees paid for importing products. Excise duties for alcohol, tobacco, and automobiles are not calculated by their customs value, but rather by volume, units, or weight (engine volume, in the case of automobiles) imported into Ukraine and are declared in EURO per unit. Excise duty payment should be made in Ukrainian currency at the exchange rate effective on the day of payment. The value of excise duty is calculated in the following way:

[(V+D+F) x R]/100
where: V = customs value of goods
D = import duty
F = customs fee
R = excise rate (a percentage for goods other than alcohol, tobacco, and automobiles)

VAT is levied at 20%, based on the customs value on the invoice, and is generally payable at the time of customs clearance by the importer, though a promissory note can also be applied. (V+D+F) multiplied by 20 (rate of VAT) and divided by 100 will give the amount payable of VAT.

More information on import excise duties: Ukrine gateway for Import Excise Duties website

Prohibited Items:

  • Passport and other identification documents
  • Military certificates
  • Permissions for gun carriage
  • Commodities requiring special temperature regimes
  • Commodities addressed to foreign ships
  • All food stuff products for private individuals
  • All products (toothpaste, devices, etc) for medical purposes for private individuals
Other related items:

Cameras & photography binoculars
Magnifying glasses & loupes
Microscopes
Telescopes – infrared
Tripods & mounts for telescopes – incorporating optical fibre
Digital camera body
Digital camera lcd
Film camera – fixed focus: handheld – 110 camera
Electronics camera
Digital printing
Film – colour (< 35mm)
Flash apparatus – flashcube or flashbulb
Cameras & photography lenses & filters filter
Lenses – mounted lens for cctv camera
Canon camera accessories
Mirrors & prisms – mirrors
Movie projector
Sony Electronic goods
Mp3 accessories
Dvd home cinema system
Electronic Audio player
Iphone arm band
Karaoke machine
Home theatre & projectors projector mount of base metal
Mobile Phone screen guards
Set top boxes – internet & television / satellite receiver
Television brackets of metal or Tv stand
Television parts – circuit boards, Tv power board