How is the taxation of goods that arrive in international mail to individuals?

According to part six of Art. 374 of the Customs Code of Ukraine dated March 13, 2012 No. 4495-VI with changes and additions.

Goods (except for excisable goods), the total invoice value of which does not exceed the equivalent of 150 Euros, which are transported (sent) to the customs territory of Ukraine to the address of one recipient in one dispatch from one sender in international mail, to the address of one recipient in one cargo of an express carrier from one sender in international express shipments, are subject to oral declaration on the basis of shipping documents and are not subject to customs duties.

This means that each person can receive one parcel from one sender and from one carrier once a day with goods with an invoice value of up to 150 Euros, without paying customs duties.

Invoice value is the value indicated on the invoice, invoice, receipt, tag on the product. Excluding delivery and insurance.

Goods (except excisable goods) that are moved (sent) in international postal, international express mail, the total invoice value of which exceeds the equivalent of 150 euros, but does not exceed the equivalent of 10,000 euros, subject to written declaration in the manner prescribed for citizens, and are subject to:

a) import duty at a rate of 10%

b) value added tax 20%

The tax base for such goods is a part of their total invoice value that exceeds the equivalent of 150 euros (part seven of Art. 374 of the TCU).

 

When crossing the border by plane in carry-on baggage or accompanied baggage.

In accordance with the provisions of Art. 374 of the Customs Code of Ukraine dated March 13, 2012 No. 4495-VI with changes and additions:

a) goods (with the exception of excisable ones) imported by citizens no more than once a day through the checkpoints open for air traffic across the state border of Ukraine, in accompanied baggage and / or carry-on luggage and the total invoice value of which does not exceed 1000 euros;

This means that if there are goods worth up to 1000 Euros in your suitcases and bags and you cross the border by plane, you are exempted from paying customs duties.

b) the import duty at a rate of 10 percent of the invoice value and value added tax at the rate established by the Tax Code of Ukraine dated December 2, 2010 No. 2755-VI with amendments and additions (hereinafter – GCC) is imposed on goods (except for excisable), the total invoice value which does not exceed the equivalent of 10,000 euros, which are imported by citizens into the customs territory of Ukraine in hand luggage and / or in accompanied baggage through checkpoints across the state border of Ukraine open for air traffic.

The tax base for such goods is the part of their total invoice value in excess of the equivalent of 1,000 euros.

When crossing the border by car or on foot.

In accordance with parts one and two of Art. 374 of the Customs Code of Ukraine dated March 13, 2012 No. 4495-VI with amendments and additions, goods imported by citizens no more than once a day through other than open for air traffic checkpoints across the state border of Ukraine are exempted from customs duties. accompanied baggage and / or carry-on baggage, the total invoice value of which does not exceed 500 euros and the total weight of which does not exceed 50 kg.

This means that once every 24 hours one person has the right to import cargo weighing up to 50 kg and costing up to 500 Euros, without paying customs duties.

According to the fourth part of Art. 374 TCU are subject to import duty at the rate

10 percent of the invoice value and 20 percent of the value added tax, the total invoice value of which exceeds the equivalent of 500 euros or the total weight of which exceeds 50 kg, which are imported by citizens into the customs territory of Ukraine in carry-on luggage and / or in accompanied luggage through other than open for air traffic, checkpoints across the state border of Ukraine.

The tax base for such goods is the part of their total invoice value that exceeds the equivalent of 500 euros or the value of the goods, calculated in proportion to the weight, exceeds 50 kg.

Goods (except for excisable goods), the total invoice value of which exceeds the equivalent of 10,000 euros, sent (moved) to the customs territory of Ukraine in accompanied baggage, carry-on baggage through checkpoints other than those open for air traffic across the state border of Ukraine, are subject to declaration and customs clearance with the submission of a customs declaration provided for by the legislation of Ukraine for enterprises, as well as permits (licenses), certificates of conformity or certificates of recognition of conformity in cases established by the legislation of Ukraine for subjects of foreign economic activity, and are subject to import duty at the full rates of the Customs Tariff of Ukraine, special types of duty according to the first part of Art. 275 TCU and value added tax at the rate established by the TCU (part eight of Art. 374 TCU).