Customs Duties on Parcels from China to Ukraine – Rules and Rates

In light of recent events (specifically, the draft law proposing customs duties on parcels from abroad worth more than 45 euros), it’s worth learning about the current taxes paid by importers. We will take a detailed look at taxation and customs clearance for private and commercial shipments.

What is the tax on parcels from China to Ukraine?

Today, private international parcels under 150 euros are not subject to VAT (Ukrainian VAT) and are not subject to customs clearance, meaning no customs duties or other fees need to be paid.

Private individuals pay taxes on parcels from China to Ukraine when the value exceeds 150 euros, and the fees are calculated based on the difference between the limit and the actual value. For example, if you ordered from AliExpress for 350 euros:

• 10% duty on 200 euros will be 20;
• 20% VAT on the difference and the duty sum, i.e. 44 euros.

The total amount of fees will be 64 euros for a 350-euro parcel. Typically, individuals pay these fees at the post office upon receiving the parcel.

The import tax on goods from China is more complicated. Entrepreneurs make large purchases of goods in China, in large quantities, and import them as commercial entities.

Import Duty

It depends on the product’s HS code. It can be ad valorem (a percentage of the customs value), specific (a fixed amount per unit), or combined. Some groups have zero rates (e.g., under free trade agreements).

You must submit a declaration before the goods arrive at the checkpoint. Customs officers check everything, and if all is in order, the goods are passed in a few hours.

Customs brokerage services

Get a consultation

Value Added Tax (VAT)

The standard rate is 20%, calculated from the customs value of the goods, which includes the cost of the goods, insurance, delivery to the border, and other expenses outside Ukraine. It also includes import duties and excise taxes (if any).

Many people confuse the concept of customs value, thinking it’s just the price of the goods. In reality, customs value is the total expenses for the goods when crossing the border.

Excise Tax

Paid on the import of alcoholic beverages, tobacco products, fuel, vehicles. The excise rate depends on the type of product and its quantity (liters, cubic meters, units).

Customs Fees

• Administrative fee for customs clearance (from 0.2% to 1% of the customs value, but no more than 50 euros).
• Storage fees (if required).

Additionally, anti-dumping, compensatory, and special duties apply according to Ukraine’s trade policy.
It’s impossible to calculate a universal tariff, as it depends on the type of imported goods.

Possible Problems with the Taxation of Chinese Goods

There’s ongoing discussion about regulating and controlling products from China. Ukrainians order a lot from marketplaces due to low prices, which negatively impacts the development of local businesses. Another reason for introducing taxation and customs duties on parcels up to 45 euros is shadow schemes.

The Ukrainian Customs Service reported that in 2023, around one hundred individuals received 15.4 thousand parcels worth 76.1 million UAH. "Businessmen" were registering purchases as private (each under 150 euros), thus avoiding customs clearance and VAT payments. Therefore, the draft law limiting duty-free imports is on the agenda.

DiFFreight’s area of operation is the delivery of goods from China to Ukraine and other destinations. Our experts have identified three main issues faced by clients when it comes to the taxation and customs clearance of Chinese goods:

• Filling out and submitting the customs declaration. Incorrect HS codes may lead to increased duties (to your detriment), fines, and even confiscation.
• Incomplete document packages. The sender arranges export documents, while the importer is responsible for all import-related documents. Permits, certificates, and licenses must accompany the cargo when passing customs.
• Import of contraband and counterfeit goods. The first category often involves underreporting the customs value. The second category involves counterfeit branded products.

Logistics must be "clean": any goods for commercial purposes imported into Ukraine must undergo customs clearance. It’s better not to risk it and entrust the document preparation to professionals.

DiFFreight provides customs brokerage services to ensure you transparently and promptly pay all fees and charges. After official clearance, you will have all the necessary documents for your cargo, which is especially important for online sales. Today, it’s difficult to operate without documents—even "Nova Poshta" requests confirmation of the goods’ origin from entrepreneurs as commercial shipments increase. With DiFFreight, your import will be fully legal with a complete set of documents for smooth trading.

Trust tax payments to professionals and forget about the risks.

It doesn’t matter if you're an individual or a business; you must pay taxes on orders from China. In the former case, only when the limit of 150 euros is exceeded.

Since there is so much bureaucracy involved in transporting and importing goods, it’s best to find a reliable customs broker. Our company can help you properly clear the goods purchased from any country. We also offer services for your business: supplier search in China and warehousing services in China. Schedule a consultation with DiFFreight experts to learn more about quotas, restrictions, duties, taxes, and excise fees when importing goods.