Importer’s reference guide taxation of goods by customs regime

CCU – Customs Code of Ukraine dated March 13, 2012 No. 4495-VI (as amended) TCU – Tax Code of Ukraine dated December 2, 2010 No. 2755-VI (as amended)

IMPORT (Release for Free Circulation) 

Foreign goods released for free circulation on the customs territory of Ukraine after payment of all customs duties and completion of all required customs formalities (Art. 74 CCU).

• Customs duty: charged and paid per Arts. 272, 277, 286(1) CCU
• Excise tax: charged and paid per Art. 213.1.3, Art. 222.2 TCU
• VAT: charged and paid per Art. 185.1(c), Arts. 190–191 TCU

RE-IMPORT 

Goods previously exported or processed for export are released for free circulation in Ukraine with exemption from customs duties and without non-tariff regulatory measures (Art. 77 CCU).

• Customs duty: not payable per Art. 283(1)(1), Art. 286(2) CCU
• Excise tax: not payable if VAT is also exempt; otherwise payable on general terms
• VAT: not payable per Art. 206.3 TCU, except for operations under Art. 78(2)(3) CCU

EXPORT (Final Export) 

Ukrainian goods released for free circulation outside the customs territory of Ukraine with no obligation to return (Art. 82 CCU).

• Customs duty: export duty charged per Arts. 273, 280(7), 286(4) CCU where applicable
• Excise tax: not payable per Art. 213.2.1 TCU
• VAT: not payable per Art. 195.1.1(a) TCU

RE-EXPORT 

Goods previously imported into Ukraine or a free customs zone are exported without payment of export duties and without non-tariff regulatory measures (Art. 85 CCU).

• Customs duty: not payable per Art. 283(1)(2), Art. 286(5) CCU
• Excise tax: not payable per Art. 213.2.1 TCU
• VAT: not payable per Arts. 195.1.1(b), 206.5 TCU

TRANSIT 

Goods and/or commercial vehicles move under customs control between two customs offices without use of the goods, without customs duty payment, and without non-tariff regulatory measures (Art. 90 CCU).

• Customs duty: not payable per Art. 284 CCU
• Excise tax: not payable per Art. 213.3.3 TCU
• VAT: not payable per Art. 206.6 TCU

Note: A unified border crossing fee applies per the Law of Ukraine “On the Unified Fee Collected at Border Crossing Points.”

TEMPORARY IMPORTATION 

Foreign goods imported for specific purposes with full or partial conditional exemption from customs duties; must be re-exported unchanged within the set period (Art. 103 CCU).

Full conditional exemption (Art. 105 CCU):

• Customs duty: not payable per Art. 284(1)(1) CCU
• Excise tax: not payable if VAT is also exempt
• VAT: not payable per Art. 206.7.1 TCU

Partial conditional exemption (Art. 106 CCU):

• Customs duty & VAT: 3% of the amount that would be payable upon release for free circulation, charged for each full or partial calendar month of the declared stay in Ukraine

TEMPORARY EXPORTATION 

Ukrainian goods exported temporarily with full conditional exemption from customs duties; must be re-imported unchanged within the set period (Art. 113 CCU).

• Customs duty: not payable per Art. 284(1)(2), Art. 286(8) CCU
• Excise tax: not payable per Art. 213.2.1 TCU
• VAT: not payable per Art. 206.8 TCU

CUSTOMS WAREHOUSE 

Foreign or Ukrainian goods stored under customs control with full conditional exemption from customs duties and without non-tariff regulatory measures (Art. 121 CCU).

• Customs duty: not payable per Art. 284(1)(1), Art. 286(9) CCU
• Excise tax: not payable if VAT is also exempt
• VAT: not payable per Art. 206.9 TCU

FREE CUSTOMS ZONE 

Foreign goods imported into a free customs zone and exported outside Ukraine’s customs territory are exempt from customs duties; Ukrainian goods brought into the zone are subject to duties at standard export rates (Art. 130 CCU).

• Import duty on foreign goods: not payable per Art. 284(1)(1), Art. 286(10) CCU
• Export duty on Ukrainian goods: payable at standard export rates
• Excise tax: not payable if VAT is also exempt
• VAT: not payable per Arts. 206.10.1–206.10.2 TCU

DUTY-FREE TRADE 

Goods not intended for free circulation in Ukraine are sold under customs control at border crossing points and on international commercial transport, with conditional exemption from import/export duties and without non-tariff regulatory measures (Art. 140 CCU).

• Import duty on foreign goods: not payable per Art. 284(1)(1), Art. 286(11) CCU
• Export duty on Ukrainian goods: payable at standard export rates
• Excise tax: not payable if VAT is also exempt
• VAT: not payable per Arts. 206.11.1–206.11.2 TCU

INWARD PROCESSING 

Foreign goods are processed within Ukraine under an established procedure with full conditional exemption from customs duties and without non-tariff regulatory measures (Art. 147 CCU).

• Customs duty: not payable per Art. 284(1)(1), Art. 286(12) CCU
• Excise tax: not payable if VAT is also exempt
• VAT: not payable per Art. 206.12 TCU

OUTWARD PROCESSING 

Ukrainian goods are processed outside the customs territory of Ukraine without non-tariff regulatory measures, subject to return of the goods or processed products under the import regime (Art. 162 CCU).

Ukrainian goods placed under this regime:

• Export duty: payable where required by law, at standard export rates
• Excise tax: not payable per Art. 213.2.1 TCU
• VAT: not payable per Art. 206.13 TCU

Processed products upon return:

• Customs duty: not payable if goods are returned within the set period in the same or repaired/replaced condition under warranty obligations; otherwise, partial exemption applies — only the positive difference between the duty on processed products and the duty that would have applied to the originally exported goods is payable
• Excise tax: charged at standard rates per Art. 215 TCU
• VAT: not payable if returned under warranty; partial exemption applies in other cases — only the positive VAT difference between the processed products and the originally exported goods is payable

DESTRUCTION OR RENDERING UNUSABLE 

Foreign goods are destroyed or rendered permanently unusable under customs control, with full conditional exemption from import duties and without non-tariff regulatory measures (Art. 175 CCU).

• Customs duty: not payable per Art. 284(1)(1), Art. 286(14) CCU
• Excise tax: not payable if VAT is also exempt
• VAT: not payable per Art. 206.14 TCU

ABANDONMENT TO THE STATE

The goods holder relinquishes foreign goods to the state without any conditions in their own favor (Art. 183 CCU).

• Customs duty: not payable per Art. 286(15) CCU
• Excise tax: not payable if VAT is also exempt
• VAT: not payable per Art. 206.15 TCU