Customs Code of Ukraine
The Customs Code of Ukraine is the codified law governing the movement of goods across Ukraine's customs border, their clearance, taxation, and control. The current code was adopted by the Verkhovna Rada in 2012 and entered into force on 1 June 2012, replacing the previous Customs Code of 2002. It sets out the rights and obligations of participants in foreign economic activity and of customs authorities, and defines the types of customs payments and formalities. Ukrainian customs legislation is amended frequently, including provisions on the taxation of parcels from foreign marketplaces.
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Ukraine's parliament adopts law ending VAT exemption for foreign marketplace parcels
On 15 October, the Verkhovna Rada adopted draft law No. 16051-1 in its second reading, introducing 20% VAT on goods bought through foreign online marketplaces regardless of value. For purchases up to €150, the tax will be calculated and paid by the marketplace itself, not the buyer. The new rules cannot take effect before 1 July 2027 and only after a government decision. The bill is tied to Ukraine's commitments to the IMF and the EU.