Published 23.10.2026 · SEMERO — Express Post Service · ≈ 5 min read
How the 150 EUR threshold works
For private individuals, a 150 EUR threshold applies: a parcel with a customs value of up to 150 EUR clears without customs payments. If the value is higher, 10% duty is charged on the amount of the excess plus 20% VAT. If your parcel came via FedEx, order FedEx parcel customs clearance — UAH 2,000, 1 day.
The key point: the delivery cost is added to the goods value. That is why duty can arise even when the invoice is below 150 EUR, if the total with delivery exceeds the threshold.
Example: goods worth 20 EUR + delivery 200 EUR
Suppose the goods cost 20 EUR and delivery costs 200 EUR. The customs value is 20 + 200 = 220 EUR, which exceeds the threshold by 70 EUR. Customs payments are calculated on the excess amount: 10% duty plus 20% VAT.
That is why you cannot judge «will there be duty» from the goods price on the invoice alone — you must count the full customs value including delivery.
Rules for private individuals and for companies
- Private individuals. Up to 150 EUR — no customs payments; above that — 10% duty on the amount of the excess plus 20% VAT. The delivery cost is added to the goods value.
- Companies and sole proprietors (FOPs). The 150 EUR threshold applies to the entire customs value: goods + delivery + other invoice costs, at the exchange rate on the day of arrival. If the shipment is on CPT Ukraine terms and the total does not exceed 150 EUR, and the goods do not require permits, the cargo can pass without a declaration. Details are in the article "Invoices under 150 EUR for business: CPT terms and customs value".
What happens if a shipment is not cleared
Uncleared cargo can stay at customs for up to 30 days. After that, the carrier returns it to the sender, and such a return is chargeable. At the SEMERO customs warehouse the first 3 days of storage are free; storage is charged after that — so it is better to prepare the documents before the shipment arrives.
How to calculate duty in advance
You can estimate the payments for a private individual's parcel with our customs calculator. We described how to calculate duty on commercial DHL and FedEx cargo step by step in the article "How to calculate duty on DHL and FedEx cargo in advance".
For business cargo, only a broker's review of the documents gives an accurate picture: see the DHL customs clearance and FedEx customs clearance pages for clearance terms.
Frequently asked questions
What is the duty-free threshold for parcels to Ukraine in 2026?
For private individuals it is 150 EUR: up to 150 EUR a parcel clears without customs payments; above that, 10% duty on the amount of the excess plus 20% VAT is charged. The delivery cost is added to the goods value.
Is the delivery cost added to the customs value of a parcel?
Yes. That is why duty can arise even when the invoice is below 150 EUR, if the total with delivery exceeds the threshold. Example: goods worth 20 EUR + delivery 200 EUR = 220 EUR of customs value.
Does the 150 EUR threshold apply to companies and sole proprietors?
The 150 EUR threshold applies to private individuals. For companies and sole proprietors (FOPs), it applies to the entire customs value: goods + delivery + other invoice costs, at the exchange rate on the day of arrival. If the shipment is on CPT Ukraine terms and the total does not exceed 150 EUR, and the goods do not require permits, the cargo can pass without a declaration. Details are in the SEMERO blog article "Invoices under 150 EUR for business: CPT terms and customs value".
What happens if a parcel is not cleared?
Uncleared cargo can stay at customs for up to 30 days; after that the carrier returns it to the sender, and such a return is chargeable. At the SEMERO customs warehouse the first 3 days of storage are free.
Want to know the amount of customs payments before shipping? Send us the invoice and the goods description — a SEMERO broker will calculate the payments and check the documents in advance.