The law came into force on April 30.
On April 30, the Law №1998 came into force, which establishes VAT exemptions and duties for goods imported into Ukraine by international postal and express shipments, the value of which does not exceed the equivalent of 150 euros. The text of the Law was officially published in the newspaper “Voice of Ukraine”.
Until April 30, for ordinary individuals, the tax-free minimum when sending goods in consignments was 100 euros.
Now, if the value of the goods in the parcel exceeds 150 euros, the recipient must pay import duty and VAT. This is 10% of the amount of the difference between 150 euros and the cost of the parcel (for example, taxes and fees will be 20 euros from a parcel worth 200 euros).
messages from online stores, etc.
The limit of 100 euros was introduced in the summer of 2019. Deputies later admitted that this decision did not justify itself.
It will be recalled that these changes were adopted on January 25, 2022 (draft law №4278). In particular, the administration of VAT on operations on import of goods into the customs territory of Ukraine in international postal and express items has been improved.
First, the same value of tax-free VAT has been established. and customs duties on goods for both business and the general public.
Second, it simplifies the payment of tax by postal operators and express carriers in the case of declaration goods using the relevant electronic registers of international postal and express shipments.
The law also provides for new rules of customs clearance. However, there is a transition period of 6 months to start implementing the provisions. Therefore, the new rules of customs clearance will come into force later – from October 30, 2022.
