Invoice under 150 EUR for business: CPT terms, customs value and when a declaration is still required

What customs value means in Ukraine

Customs counts more than the price of the goods. The customs value consists of:

• the value of the goods according to the invoice;
• the cost of delivery to Ukraine;
• other costs stated on the invoice: packaging, payment fees and so on.

It is this total, converted into EUR at the exchange rate on the day the cargo arrives, that is compared with the 150 EUR threshold.

When a company's cargo can clear without customs payments

This is possible if the shipment is on CPT Ukraine terms (Carriage Paid To). Under these terms the delivery cost is already included in the goods price on the invoice, so the invoice amount is the customs value.

If this amount does not exceed 150 EUR on the day of arrival and the goods do not require permits or certification, the cargo can pass without filing a customs declaration and without paying duty and VAT.

A typical mistake: "goods for 1 dollar"

Sometimes a supplier puts a symbolic price on the invoice, for example 1 dollar, and does not state the delivery terms. This does not help.

1. 1The invoice has no delivery terms, so the carrier (DHL or FedEx) provides customs with a transport certificate showing the actual delivery cost.
2. 2Customs adds the delivery cost to the value of the goods.
3. 3If the total exceeds 150 EUR on the day of arrival, the goods are filed under a customs declaration. Duty is charged at the rate for the goods code (UKTZED), plus VAT.

Example: goods for 1 dollar, delivery 200 EUR. The customs value exceeds 150 EUR, so a declaration and payment of duty and VAT are required.

Even under 150 EUR: when permits are required

The 150 EUR threshold concerns payments only. It does not cancel the requirements for the goods themselves. If importing requires permits or certification, the cargo will be held even for 1 EUR plus delivery within 150 EUR, until the recipient provides the necessary documents.

Example: alcohol samples. To import them, the recipient must hold the relevant licence, regardless of the value of the samples.

That is why before shipping you should check not only the amount, but also the goods code and its requirements.

How to prepare a shipment to avoid surprises

1. 1Agree the delivery terms with the supplier: CPT Ukraine if you want delivery included in the price.
2. 2Ask for the invoice to show the real value, an accurate description of the goods and the delivery terms.
3. 3Calculate the customs value: goods + delivery + other invoice costs, in EUR at the exchange rate on the day of arrival.
4. 4Check the UKTZED code for whether permits, certificates or licences are required.
5. 5Send the documents to the broker before shipping. We will check them for customs clearance eligibility and then select the delivery method.

What happens if the cargo is not cleared

Uncleared cargo is stored for up to 30 days, after which the carrier returns it to the sender at the sender's expense. At the SEMERO customs warehouse the first 3 days of storage are free; after that storage is chargeable.

How SEMERO helps

SEMERO is a customs broker with its own licence UACBR125000640. We check the invoice and delivery terms before shipping, calculate the customs value and payments, and if needed file the customs declaration for DHL and FedEx cargo. Customs clearance for legal entities and sole proprietors (FOPs) costs 5000 UAH, the term is 1 day; duty and VAT are calculated separately. How the 150 EUR threshold works for parcels of private individuals is covered in the article "Customs duty on parcels from abroad in 2026".

Frequently asked questions