On April 30, Law No. 1998 came into force, which establishes VAT and customs duty exemptions 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 "

Until April 30, for ordinary individuals, the non-taxable minimum for sending goods in shipments 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 difference between 150 euros and the value of the parcel (for example, taxes and fees will be 20 euros on a parcel worth 200 euros).

To calculate the cost of goods, the recipient provides customs officers with checks, labels, bank statements, e-mails from online stores, etc..

The limit of 100 euros was introduced in the summer of 2019. Subsequently, the deputies admitted that this decision did not justify itself..

Recall that these changes were adopted on January 25, 2022 (draft law No. 4278). In particular, the administration of VAT on operations for the import of goods into the customs territory of Ukraine in international postal and express shipments was improved..

Firstly, the same cost of non-taxable VAT and duty-free goods shipments is established for both business and the population..

Secondly, the payment of tax by postal operators and express carriers is simplified in the case of declaring goods using the relevant electronic registers of international postal and express shipments..

The law also provides for new customs clearance rules. However, this part provides for a transitional period of 6 months for the application of the provisions. Therefore, the new customs clearance rules will come into effect later - from October 30, 2022.