Ukraine Country Commercial Guide
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Import Tariffs
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According to Article VII of the Law of Ukraine on Foreign Economic Activity, Ukraine’s import tariff schedule includes three rates of import duties: 

  • Full:  The full rate of import duties can be from two to ten times higher than the Most Favored Nation rate.
  • Most Favored Nation (MFN):  Upon joining the WTO in 2008, Ukraine applied new, lower MFN rates to all goods originating from WTO members, in agreement with Article I of the 1994 GATT.
  • Preferential:  Preferential rates (lower than the MFN rates) apply to imports from countries with which Ukraine has a Free Trade Agreement (FTA) or other preferential trade agreement, i.e., imports primarily from the former Soviet CIS countries.

Ukraine, despite outlining three import duty rates, has yet to apply full rate duties, having aligned preferential and Most Favored Nation (MFN) rates instead. As a result, a single import duty rate now applies to all trading partners, the United States included.

Most customs tariffs are levied at ad valorem rates, and only 1.5% of tariff line items are subject to specific or combined rates of duty.  The average applied tariff rate fell to 4.95% after WTO accession in 2008 and further decreased to 4.8% in 2011.

Current customs duty rates are set by two supplements to the Law on Customs Import Tariffs of Ukraine № 584-VII.  Exporters can learn about current Ukrainian customs duty rates by first browsing the U.S. Harmonized Tariff Schedule for the specific numeric code(s) for the exported product and then match the code(s) to the Ukrainian Customs Tariff Schedule.  The 6-digit HS Codes coincide with both Schedules. Please, contact FCS Kyiv office for 10-digit codes interpretation.

In addition to customs duties, the following goods are also subject to excise tax pursuant to Article 215 of the Tax Code of Ukraine:

  • Ethyl alcohol and other distillates, alcoholic beverages, beer
  • tobacco products, tobacco, and manufactured tobacco substitutes
  • liquids used in electronic cigarettes
  • fuel
  • passenger cars, body thereto, trailers, motorcycles, vehicles designed for transportation of 10 persons or more, goods-carrying vehicles
  • electricity

Excise duties are assessed as a percentage of the sum of the declared customs value, customs duties, and fees paid for importing products. Excise rates are in Article 215 of the Tax Code of Ukraine № 2755-VI.  Tariffs and excise payment must be made in Ukrainian currency at the Ukrainian National Bank exchange rate effective on the day of payment.

The VAT Rate is 20 Percent on Most Goods

Due to the controversial nature of VAT repayments, where numerous foreign entities were left waiting millions of dollars in VAT refunds in 2015 and 2016, the Ukrainian government undertook reforms to streamline the VAT refund process. Reforms included the implementation of the Register of VAT Refund Claims, a system ensuring refunds are processed automatically and issued in the order that applications are received. Despite these improvements, there are indications that the ongoing conflict has once again led to delays in processing VAT refunds.

To facilitate smoother customs operations amidst martial law, Ukraine has enacted several import relaxations. These adjustments are encapsulated within Law No. 2142 – IX, which offered a series of measures designed to simplify customs procedures and mitigate disruptions during this period.

  • Import duty exemptions for legal entities on goods brought into free circulation (except for specific excise goods such as ethyl alcohol, other alcohol distillates, alcoholic beverages, and tobacco products)
  • Exemption from VAT, import duty, and excise tax for cars and other vehicles imported by individuals
  • VAT exemption on goods imported by taxpayers categorized under single tax groups I to III, allowing these goods to be declared using a preliminary customs declaration, ensuring customs formalities are completed within an hour

During martial law, there is an exemption from import duty and a pause on non-tariff regulations for specific goods including personal protective equipment intended for use by law enforcement, the armed forces, and other military formations, encompassing territorial defense units; and specified medicines and medical devices, including those not registered in Ukraine.

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