Billions of small parcels cross borders every year, creating a new consumption model - fast, cheap and as simplified as possible.. At the same time, this model has created significant fiscal and competitive challenges for national economies..
Scale.
According to a study conducted by specialists from the Institute of Socio-Economic Transformation based on data from the State Customs Service, in 2025 the total cost of international postal and express mail to Ukraine amounted to UAH 167.3 billion. Of these, 92.9 billion UAH (56%) are goods for which customs duties were not assessed due to benefits of up to 150 euros. The dynamics of growth in the number of tax-free parcels is about 50% annually.
The benefit enshrined in Article 196 of the Tax Code allows you not to pay VAT when importing goods worth up to 150 euros to the address of one recipient. It was originally created to simplify the administration of private parcels. But in the context of the explosive development of e-commerce, it has become a tool for mass small imports without taxation, in particular, “gray” schemes using benefits.
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According to the study, potential budget losses from non-payment of VAT alone in 2026 will reach UAH 27 billion, provided current growth rates are maintained.. But the fiscal aspect is only part of the problem. Much more important is the strategic effect that a revision of this benefit could have.
Experience of the USA and the European Union.
The United States has long had one of the highest thresholds in the world—$800.. The United States Postal Service collects taxes directly from recipients of packages sent via international mail.. Express carriers and/or brokers may also issue invoices and/or collect payments from recipients paid to Customs on their behalf.. An importer of goods into the United States was exempt from paying taxes if the shipment/consignment had a value of less than $800. and “imported by one person in one day”, and customs clearance was carried out according to a simplified procedure with minimal inspection and control.
In August 2025, this regime was abolished for goods in international parcels. The reasons were: explosive growth in the number of small import shipments, undermining competitive conditions for local manufacturers, risks of counterfeit and dangerous products.
From July 1, 2021, the European Union introduced the Import One Stop Shop (IOSS) system, which abolished the VAT exemption for goods worth up to 22 euros and established a single VAT administration mechanism for imports up to 150 euros. IOSS allows foreign sellers and marketplaces to register in one member state, charge VAT at the rate of the country of consumption, declare and pay tax centrally. This regime provides for the payment of tax immediately when purchasing goods; there are no complications in administration and receipt of parcels for the consumer.
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In addition, the EU has already adopted a new decision - from 2028, to completely abolish the exemption from customs duties for goods worth up to 150 euros (by removing the relevant provisions of Regulation (EC) No. 1186/2009), recognizing that it is this threshold that creates systemic opportunities for undervaluation and artificial fragmentation of shipments. A mechanism is currently being worked out to introduce a €2 handling fee for each small parcel imported into the EU (mainly from the Chinese market).
International practice shows: when the model of “mass small imports without taxes” loses its attractiveness, large marketplaces and online retailers begin to look for more economically profitable alternatives. One of them is a physical presence in the country of sale through local warehouses, fulfillment centers, offline stores or affiliate networks.
Physical presence of sellers.
The physical presence of marketplaces and related companies ensures:.
stable receipts of VAT, profit tax and unified social tax;
reduction of the shadow segment and optimization schemes through small shipments;
predictability of budget revenues instead of dependence on customs statistics.
Thus, the state receives a long-term tax base, rather than a one-time effect from imports.
And the emergence of marketplaces into a physical presence creates jobs not only directly in logistics or retail trade, but also in related industries: warehouse logistics and transport; IT services; security, real estate. This is especially important for regions where logistics hubs can become points of economic recovery. That is, we are talking about new jobs and infrastructure development.
In addition, the physical presence of marketplaces and the localization of their activities in Ukraine mean that they are subject to a full regulatory field, which today often does not apply to cross-border online trading.
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In particular, such companies will fall under:.
state control in the field of product safety and quality (market surveillance, labeling requirements, product conformity);
antimonopoly and competition legislation, including rules to prevent abuse of market power and unfair competition;
requirements for advertising and marketing practices, in particular regarding the truthfulness of information, consumer protection and avoidance of manipulation;
general consumer protection rules that are difficult to effectively apply to companies without a legal and physical presence in the country.
This creates fairer conditions for Ukrainian business and increases the level of consumer protection, because large international platforms begin to operate under the same rules as local companies.
Experience of international marketplaces.
Shein opened its first physical store in Europe, particularly in France, in November 2025. After this, the company plans to expand to additional locations inside Galeries Lafayette in Dijon, Reims, Grenoble, Limoges and Angers.
Previously, Shein organized temporary pop-up stores in big cities such as Madrid, London or Manila. They were used most often to promote the brand and showcase collections, but were not permanent stores.
Amazon is also a good example: the company has hundreds of physical stores (Amazon Go, Amazon Fresh, bookstores, etc.). ) in the USA, as well as local marketplace platforms in many countries, where it develops both offline logistics and offline sales method.
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Chinese marketplace JD. com has opened its own local fulfillment centers in the Incheon and Icheon areas of South Korea to process and deliver goods to local customers, a step towards a real presence in the market.
Temu has not yet physically opened stores, but has implemented the Local Seller Program in the USA and Europe, which involves the participation of local sellers and expanding presence in the local market (infrastructure, warehouses, sales through local partners).
***.
World practice shows:
when the “gray” model of small tax-free imports becomes economically unprofitable, large marketplaces begin to invest physically in the country.
Ukraine has all the prerequisites for this process to happen here too. The tax decision to abolish the exemption for the import of goods may become an entry point for new businesses, warehouses, logistics centers and retail chains. And then the tax on marketplaces will not become a restriction for the consumer, but a driver of economic development.
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