Customs Duties or Import dutyA tax charged on certain goods which are brought into a coun... 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 taxKnown as VAT (Value Added Tax) in the UK. A tax based on the... 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
- Excise taxA fee imposed by a government on personal or corporate incom... 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.
- The rates of excise taxA fee imposed by a government on personal or corporate incom... can be ad valorem (a percentage of the value of the goods), specific (in monetary units per unit of goods), or combined.
- A special local 5% excise taxA fee imposed by a government on personal or corporate incom... 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).
- Starting March 2016, Ukraine introduced a special electronic administration system for excise taxA fee imposed by a government on personal or corporate incom... on fuel (one month testing period following full implementation). This system is aimed to control income and outcome flows of fuel in the marketThe commercial activity of buying and selling goods and serv.... 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 rateAlso known as Foreign Exchange Rate. The rate, which can var... 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 dutyA tax charged on certain goods which are brought into a coun...
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