For individuals

Customs rules for individuals

Customs clearance of international express consignments in Ukraine is governed by Chapter 36 and other articles of the Customs Code of Ukraine.

Customs charges calculator

If the customs value exceeds EUR 150, the amount above that limit is subject to import duty (10%) and VAT (20%). The calculator uses the current NBU exchange rate.

The result is indicative. The final amount is confirmed by customs during clearance.

Currency

Full customs rules for individuals →

Key rules and limits

Duty-free limit: goods sent in a single express consignment to one recipient (an individual) with a value not exceeding EUR 150 enter Ukraine without import duty or VAT.

Taxation: if the invoice value exceeds EUR 150, the excess is subject to 10% import duty (on the part above EUR 150) and 20% VAT on the taxable base (the difference plus the duty).

Important: delivery cost is not part of this threshold — for individuals the EUR 150 limit applies to the invoice value of the goods. For companies and sole traders the rules differ: the threshold applies to the entire customs value (goods + delivery + other invoice costs), at the exchange rate on the day of arrival. Details are in the article “Invoice under 150 EUR for business: CPT terms and customs value”.

Declaration: instead of a standard customs declaration, express carriers file special registers of international postal and express consignments that replace customs declarations.

If your parcel arrived via FedEx, order FedEx parcel customs clearance — UAH 2,000, 1 day.

Storage terms and restrictions

Storage: an express consignment may remain under customs control for up to 30 days, extendable by customs for up to 15 more days upon the declarant's request.

Prohibitions: goods that may not be imported into Ukraine by law (weapons, narcotics, hazardous substances, etc.) are prohibited in express consignments. Violations lead to confiscation.

Sources: Customs Code of Ukraine (zakon.rada.gov.ua), customs.gov.ua.

⚠️ Draft laws (No. 12360 on the Customs Code and No. 14025 on the Tax Code) may cancel the EUR 150 duty-free allowance. Confirm current terms before shipping — SEMERO updates this page when legislation changes.

Goods categories

🔴 Prohibited

Weapons and ammunition, explosives, narcotics, radioactive materials, infectious/biological materials, live animals, human remains, cash, counterfeit goods, sanctioned goods, damaged lithium batteries, hazardous waste, bladed weapons, asbestos.

🟠 Only after approval

Lithium batteries and power banks, equipment with lithium batteries, perfumes, nail polish, paints and solvents, chemicals, dry ice, aerosols, medicines, biological samples, alcohol, food, cosmetics, precious metals and jewellery, antiques, art, fur and animal products, plants, seeds, dual-use goods.

🟢 Usually allowed

Documents, contracts, passports and IDs, product samples, clothing, footwear, components, advertising materials, books, most industrial goods without hazardous components.

Even a green-category item may be restricted for a specific destination — rules depend on the route and carrier (DHL, FedEx), so confirm details with a SEMERO manager before shipping.

+38 (063) 843 10 10 · WhatsApp · 911@semero.ua

Updated: 06 Sep 2026