New rules for taxation of parcels from abroad to be applicable from 2019
Limitations on tax-free parcels from abroad, which will introduce payment of 20% VAT, 10% import duty and excise when an individual receives more than three parcels by international postal and express mail per month with a total price of over EUR 150, will become effective from January 1, 2019.
This is stipulated in the law of amendments to the Tax Code of Ukraine, which was published in the Holos Ukrayiny newspaper.
The current rules for duty-free importation of goods in hand or accompanied luggage worth up to EUR 500 (up to EUR 1,000 at airports) and weighing up to 50 kg will remain valid for those who stay outside Ukraine for more than 24 hours and enter the country no more than once per 72 hours. In accordance with the new provisions, if entry is more frequent, one can import goods worth only EUR 50. The bill with new rules for tax-free parcels was passed by the Ukrainian parliament on December 7, 2017. The rules were to be originally introduced from January 1, 2018, but then the introduction was postponed for one year.