Shipping to Ukraine After €45 Reform: New Customs Rules

What Has Changed in the Rules

Before the reform, a recipient in Ukraine could receive a parcel worth up to €150 without duties or VAT. The limit applied to one shipment per individual.

With the reform, the limit has been reduced to €45. Above this threshold, the following are added to the cost of the goods:

- Import duty of 10% of the excess amount - VAT of 20% of the full cost of the goods plus the accrued duty

The reform concerns B2C parcels from marketplaces and online stores. Transfers between individuals (gifts, personal items) still operate under the old rules for now — but this rule has changed twice in two years, so consider the worst-case scenario.

Calculation Example

You ordered a sweater for €80 from a German store. Delivery via consolidator to Ukraine.

Old formula: the parcel is cheaper than €150, no duties. €0 to pay.

New formula: duty 10% × (€80 − €45) = €3.50. VAT 20% × (€80 + €3.50) = €16.70. Total: €20.20 on top of the sweater price.

This is noticeable on the price of a small item: €80 turns into €100.20. For expensive orders, the percentage is the same, but the absolute amount is more daunting.

Who the Reform Does NOT Affect

Several types of shipments remain under the old rules:

Medicines for personal use with a prescription pass without duty and VAT, regardless of cost. An accompanying document from a doctor is required.

Personal belongings when moving fall into a separate category of customs clearance, which has its own conditions and a higher limit.

Books, magazines, and printed matter are subject to a reduced VAT rate or no VAT at all. If the parcel contains only this, the calculation will be different.

What to Do for Senders

If you are sending small gifts up to €45 to relatives, nothing changes, the parcel will arrive without extra charges.

If the parcel is more expensive, talk to the recipient in advance. A surprise in the form of a customs bill spoils the impression of the gift. It is better to warn and discuss whether they are willing to pay extra, or whether it is worth dividing the order into several small parcels.

For business — shipments to Ukrainian e-commerce — it is worth reviewing pricing. It is better to include the expected duty and VAT in the cost on the receipt so that the end customer knows the full price immediately.

The exact date of the reform's full entry into force is being clarified — sources give different estimates from the end of 2025 to mid-2026. We are following the publications of the State Customs Service. An up-to-date calculation is available on our [Customs](/ru/customs#calculator) page.