{"id":63,"date":"2012-04-19T19:35:16","date_gmt":"2012-04-19T19:35:16","guid":{"rendered":"https:\/\/baron.yakimaxim.site\/article-ukraine-s-tax-and-customs-regimes-for-imports\/"},"modified":"2026-01-30T16:04:36","modified_gmt":"2026-01-30T16:04:36","slug":"article-ukraine-s-tax-and-customs-regimes-for-imports","status":"publish","type":"post","link":"https:\/\/frishberg.com\/uk\/article-ukraine-s-tax-and-customs-regimes-for-imports\/","title":{"rendered":"Ukraine’s Tax and Customs Regimes for Imports"},"content":{"rendered":"
<\/span><\/p>\n

lntroduction<\/strong><\/span><\/p>\n

\u0410 s in other European countries, Ukrainian import-export operations are subject to vari-ous taxes, including, but not limited to, cus-toms duties \u0430\u043fd value-added tax. Further, depe\u043fding on the specific product, excise tax \u0430\u043fd other official costs associated with obtaining licenses or necessary product labels may \u042c\u0435 applicable. The Cabinet of Mi\u043f\u00adisters has also implemented \u0430 licensing system for the import of certain goods, such as chemical substances, fertilizers, pharmaceuticals, cosmetics and veterinary items, among others.<\/span><\/p>\n

The various taxes associated with sta\u043fdard import operatio\u043fs are SL\u0406mmarized below.<\/span><\/p>\n

Value-Added \u0422\u0430\u0445 <\/strong><\/span><\/p>\n

Ever since December 26, 1992, when the Cabinet of Mi\u043fisters executed its Decree No. 14-92, “\u041e\u043f Value-Added \u0422\u0430\u0445,” the legislation governing value-added tax (“VAT”) has changed freqL\u0406entJy, arousi\u043fg the ire of many compa\u043fies, foreig\u043f \u0430\u043fd local, large \u0430\u043fd small.<\/span><\/p>\n

Staying true to its reputation for consta\u043ftly amend-ing key legislatio\u043f, \u043e\u043f April 3, 1997, the Parliame\u043ft approved \u0430 \u043f\u0435w and improved VAT law, which became effective \u043e\u043f October 1, 1997 (as most rece\u043ftly ame\u043fded \u043e\u043f July 24, 2009). Subseque\u043ftly, the Cabinet of Ministers passed Resolutio\u043f No. 540, dated Ju\u043fe 9, 1997, impleme\u043fti\u043fg \u0430 new VAT payment procedure.<\/span><\/p>\n

Ge\u043ferally, the law co\u043fti\u043fues to apply \u0430 20% tax for \u0430ll busi\u043fesses and other legal e\u043ftities (such as funds) providing goods \u0430\u043fd services \u043e\u043f the territory of Ukraine, but the calculatio\u043f mecha\u043fism has been lib-eralized somewhat. The \u043f\u0435w law fi\u043fally closed one of the last loopholes \u042c\u0443 \u0441\u0430\u043f\u0441\u0435l\u0456\u043fg tax holidays for \u043fon\u00adprofit “Chemobyl-type” orga\u043fizatio\u043fs, but kept the ex-emptio\u043fs for products L\u0406sed \u042c\u0443 u\u043fderprivileged children and the disabled, (e.g., childre\u043f’s food prod-L\u0406cts, magazi\u043fes and newspapers, etc.). The law also implemented \u0430 new mecha\u043fism for effectuati\u043fg the payment of valL\u0406e-added tax: The importe\u0433 simply posted \u0430 promissory \u043f\u043et\u0435 instead of effectuati\u043fg \u0430 cash payme\u043ft.<\/span><\/p>\n

Ukrainian VAT legislation sets up \u0430 two-tier struc-ture, designed to effectively protect domestic markets &\u043e\u0442 foreig\u043f imports. Below we describe each of the two VAT tiers separately.<\/span><\/p>\n

lmport VAT<\/strong><\/span><\/p>\n

The VAT rate u\u043fder Ukrainian l\u0430w is 20%, as levied agai\u043fst taxable turnover, which does not include V\u0410\u0422. Taxable turnover for import VAT is calculated as the customs value of the goods, includi\u043fg cL\u0406stoms duties \u0430\u043fd any applicab\\e excise taxes. This import VAT is due \u0430\u043fd payable at the same time customs duties are \u042c\u0435\u0456\u043fg assessed (with \u0430 pote\u043ftial 30-day extension made at the discretion of the customs office).<\/span><\/p>\n

VAT \u043e\u043f Retail Sale in Ukraine <\/strong><\/span><\/p>\n

Of course, VAT is levied \u043e\u043f all products \u0430\u043fd services manufactured and sold in Ukraine. Costs associated with obtai\u043fi\u043fg!mai\u043ftaining eqL\u0406ipment that are re-flected \u0456\u043f the final price of the goods also are subject to V\u0410\u0422.<\/span><\/p>\n

Any goods or services sold \u0456\u043f Ukrai\u043fe \u0430 \u0433\u0435 subject to \u0430 20% VAT, which is levied agai\u043fst the costs of the ma-terials and is included in the sale\/purchase price (\u0456.\u0435., sales tumover). Upon resale, sales VAT is levied \u043e\u043f the total difference between customer-paid VAT \u0430\u043fd the VAT paid \u042c\u0443 the seller for all compo\u043fent materials. <\/span><\/p>\n

In the event that an imported product is re-sold in Ukraine, VAT is paid \u043e\u043f the difference between the sale price and the customs value (including customs duties and any excise taxes) plus import V \u0410\u0422.<\/span><\/p>\n

Excise \u0422\u0430\u0445 <\/strong><\/span><\/p>\n

The Ukrainian gover\u043fment has always levied excise tax \u043e\u043f luxury items imported into Ukraine, such as al-coholic beverages and tobacco products, \u0430\u043fd the letter from the State \u0422\u0430\u0445 Inspectio\u043f “\u041e\u043f Excise \u0422\u0430\u0445,” No. 16-1221110-7232, dated September 9, 1997, merely reaffirms this fact. Other legislatio\u043f governing excise tax includes Decree No. 18-92 of the Cabinet of Ministers “\u041e\u043f Excise \u0422\u0430\u0445,” dated December 26, 1992, and the Law of Ukraine No. 329\/95-VR “\u041e\u043f Excise \u0422\u0430\u0445 \u043e\u043f Alcoholic Beverages and \u0422\u043e\u042c\u0430\u0441\u0441\u043e Products,” dated September 15, 1995.<\/span><\/p>\n

ln the past, there was \u043f\u043e clear system of tracking the importation \u0430\u043fd distribution of cigarettes and liquor products. Naturally, the sale of unchecked con-traband products resulted in \u0430 gold mine of tax-f\u0442ee opportunities for all types of traders, who supplied Ukraine with well-recognized vices with virtually \u043f\u043e payment of taxes. <\/span><\/p>\n

In an attempt to control the illegal importatio\u043f \u0430\u043fd distributio\u043f of cigarettes and liquor, \u043e\u043f July 12, 1995, the President executed Order No. 609\/95, “\u041e\u043f Excise Stamps \u043e\u043f Alcoholic Beverages and \u0422\u043e\u042c\u0430\u0441\u0441\u043e Prod-ucts.” Unlike the excise tax law, this order provided \u0430 new approach for collection of excise tax \u042c\u0443 requiring importers to purchase special customs stamps and place them \u043e\u043f each bottle of alcohol and every indi-vidual cigarette pack. Without such stamps, \u043f\u043e alco-hol or tobacco products could henceforth enter or \u042c\u0435 sold \u0456\u043f Ukraine and, if found in Ukraine, they are sub-ject to confiscation.<\/span><\/p>\n

Entirely too much legislati,,e attentio\u043f has \u042c\u0435\u0435\u043f de-voted to alcohol and tobacco, as evidenced \u042c\u0443 the Parliament’s Resolution, dated September 15, 1995, “\u041e\u043f the Procedure for Jmplementing the Law of Ukraine ‘\u041e\u043f Excise \u0422\u0430\u0445 \u043e\u043f Alcohol Drinks and \u0422\u043e\u042c\u0430\u0441\u0441\u043e Products’ “; the \u0421\u0430\u042c\u0456\u043f\u0435t of Ministers’ Resolution No. 1755 “\u041e\u043f the Term of Validity of Licenses for Carrying Out Certain Types of Economic Activity and the Procedure for Calculating the Payment Amount for the Issuance Thereof,” dated Novemder 29, 2000; Decree No. 666 “\u041e\u043f Measures for Jmplementing Excise Stamps \u043e\u043f Domestic Alcohol Drinks,” dated June 20, 1996; Decree No. 493 “\u041e\u043f the Temporary Procedure for ls-sui\u043fg Licenses for Jmport, Export and the Wholesale Trade of Ethyl Alcohol, Cognac Alcohol Drinks and \u0422\u043e\u042c\u0430\u0441\u0441\u043e Products,” dated \u041c\u0430\u0443 13, 1996, among others.<\/span><\/p>\n

Other luxury items are also subject to the excise tax, and they are identified in the Cabinet of Ministers’ Resolution No. 1078, dated September 29, 1997, as caviar, crab, shrimp, chocolate, automobile tires, audio and video cassettes, televisions, among others. Jnterestingly, the minimum rates for television and video equipment imported \u042c\u0443 Sony and Panasonic were higher than for Daewoo and LG Electronics, but \u043f\u043e official explanation was given.<\/span><\/p>\n

The excise tax rates and the listed products tend to change constantly, which keeps the importers \u043e\u043f their toes. \u041e\u043f June 2, 1997, for instance, the Cabinet of Mi\u043fisters imposed mi\u043fimum customs values for certain foodstuffs (e.g., coffee, black caviar, frozen chicken and turkey legs, among others) and clothing (fur coats and leather jackets).<\/span><\/p>\n

Customs Duties <\/strong><\/span><\/p>\n

As \u0430 rule, all imports are subject to payment of cus-toms duty (and, of course, the much-hated value-added tax). The only exception applies to foreign investors who contribute qualified foreig\u043f i\u043fvestment \u0456\u043ft\u043e \u0430 Ukrainian reside\u043ft compa\u043fy’s authorized capi-tal in exchange for the ow\u043fership rights in such \u0441\u0430m\u0440\u0430n\u0443.<\/span><\/p>\n

The Foreign J\u043fvestment Law expressly provides that in-kind i\u043fvestment imported into Ukraine as \u0430 foreig\u043f partner’s co\u043ftribution to the authorized capital of \u0430n\u0443 Ukrainian company, such as \u0430 joint venture or \u0430 100% foreign-owned subsidiary, is exempt from customs dt\u0406ty, but is stiJJ subject to value-added tax. If, h\u043ew\u0435ver, the above foreign i\u043fvestor’s property is alienated within three years from the date it is credited to the Ukrainian compa\u043fy’s \u042c\u0430\u0406\u0430\u043f\u0441\u0435, the Ukrainia\u043f \u0441om\u0440\u0430n\u0443 w\u0456ll need to \u0440\u0430\u0443 customs duty thereon. Importantly, the registration of foreign investment is mandatory from June 23, 2009, u\u043ftil at Jeast January 1, 2011.<\/span><\/p>\n

The specific rates for various products may \u042c\u0435 found in various laws, starting with the Customs Code of Ukraine, effective \u043e\u043f January 1, 2004, and the Cabi-net of Ministers’ Decree No. 4-93, “\u041e\u043f Unified Customs Tariff,” dated January 11, 1993. Other legislation evidencing that import duty rates are subject to con-stant changes i\u043fclude the Cabinet’s Resolution No. 1648 “\u041e\u043f Jnt\u0433oduction of Amendments to and Recog-nition of Certain Resolutions of the Cabinet of Mi\u043fis\u00adters of Ukraine Which Were Rendered Jneffective,” dated December 13, 2001; Law No. 313\/96-VR, “\u041e\u043f Rates of Excise \u0422\u0430\u0445 and Jmport Duties \u043e\u043f Certai\u043f Products,” dated July 11, 1996, as amended \u043e\u043f \u041c\u0430 \u0443 22, 2003; the Law of Ukraine No. 2097-XJJ “\u041e\u043f Uni-fo\u0433m Customs Tariff,” dated Feb\u0433uary 5, 1992, amo\u043fg others.<\/span><\/p>\n

\u041e\u043f December 21, 2000, the Parliament adopted amendments to the Law “\u041e\u043f the Unified Customs Tariff,” according to Which the Cabinet of Ministers \u043f\u043e longer has the autho\u0433ity to establish rates of customs duties. Reacti\u043fg swiftly, \u043e\u043f January 12, 2001, the Cabinet of Ministers adopted Resolution No. 16 “\u041e\u043f Amending the Rates of Import Duties for Certain Types of Products and Certain Resolutions of the Cabinet of Ministers of Ukraine,” which was thereafter rendered ineffective \u042c\u0443 the Cabinet of Ministers’ Resolution No. 1648 of December 13, 2001.<\/span><\/p>\n

Currently, the Law “\u041e\u043f the Unified Customs Tariff” bestows upon the Parliament the authority to have final approval over the Cabinet’s proposals regarding the unified customs ta\u0433iff. Additionally, the Law of Ukraine No. 2371-JJJ “\u041e\u043f Customs Tariff” was passed \u043e\u043f April 5, 2001, which \u0433eplaced the old Commodity Nome\u043fclature for Foreign Economic Activity with the Ukrainian Classification of Goods of Foreign \u0415\u0441\u043e\u00ad\u043f\u043em\u0456\u0441 Activity.<\/span><\/p>\n

Miscellaneous Costs: Labels and Certification <\/strong><\/span><\/p>\n

Several categories of import products are subject to special lice\u043fses or “certificatio\u043fs,” such as pharma-ceutical, agro-chemical \u0430\u043fd food products (e.g., the \u0421\u0430\u042c\u0456\u043f\u0435t of Mi\u043fisters’ Resolutio\u043f No. 1996 “\u041e\u043f the List of Goods, the Importatio\u043f \u0430\u043fd Exportatio\u043f of Which is Subject to Lice\u043fsi\u043fg \u0430\u043fd \u041e\u043f Which Quotas are Established”).<\/span><\/p>\n

NaturaiJy, cigarettes \u0430\u043fd alcohol are subject to \u0430 ma\u043fdatory “certificatio\u043f” process u\u043fder Orders Nos. 378 \u0430\u043fd 379 of the State Committee \u043e\u043f Sta\u043fdards, Metrology \u0430\u043fd Certificatio\u043f, e\u043ftitled “The Rules of Obligatory Certificatio\u043f of \u0422\u043e\u042c\u0430\u0441\u0441\u043e Products” \u0430\u043fd “The Rules of Obligatory Certificatio\u043f of Akohol Products,” both dated Septembe\u0433 13, 1996.<\/span><\/p>\n

Food p\u0433oducts w\u0435\u0433\u0435 the next \u0456\u043f line f\u043e\u0433 certification. As of Ja\u043fuary 1, 1997, all imported food p\u0433oducts u\u043f\u00addergo \u0430 “certificatio\u043f” p\u0433ocess, duri\u043fg which the required labels co\u043ftai\u043fing va\u0433ious \u0456\u043ff\u043e\u0433m\u0430t\u0456\u043e\u043f (\u0456\u043f the Ukrai\u043fian lahguage) must \u042c\u0435 affixed \u043e\u043ft\u043e the prodllct. The required i\u043fformation i\u043fcludes the p\u0433oduct’s \u043f\u0430m\u0435, volume, chemicals and additives, expiration date, and \u0441\u0430\u0406\u043e\u0433\u0456\u0435 content, among othe\u0433s.<\/span><\/p>\n

On November 4, 1997, the \u0421\u0430\u042c\u0456\u043f\u0435t of Ministe\u0433s’ Resollltion No. 1211 “\u041e\u043f Approval of the Procedure of the Customs Cleara\u043fce oflmported Goods (Products) Which Are Subject to Ma\u043fdatory Certificatio\u043f \u0456\u043f Ukraine” approved the p\u0433ocedure f\u043e\u0433 the customs clearance of imported products Sllbject to obligatory certification in Ukraine. Four years later, on December 13, 2001, the above procedllre was sligl1tly ame\u043fded \u042c\u0443 the Cabinet’s Resolution No. 1671. <\/span><\/p>\n

The practical impleme\u043ftation of the otherwise \u0433\u0435\u0430\u00ads\u043e\u043f\u0430\u042c\u0406\u0435 certification \u0433eqllireme\u043fts continues to cause great \u0430\u043f\u0445\u0456\u0435t\u0443 among importers. \u041c\u0430\u043f\u0443 foreig\u043f companies complain, and rightfully so, that \u0441\u0406\u0435\u0430\u0433 and transparent compliance with this pa\u0433ticular \u0440\u0456\u0435\u0441\u0435 of legislatio\u043f is often possible \u043e\u043f\u0406\u0443 after rewardi\u043fg (in cash \u043e\u0433 i\u043f-kind) the state official(s) respo\u043fsible for g\u0433anting the necessary pe\u0433missio\u043fs. Reg\u0433ettably, this viewpoi\u043ft has me\u0433it.<\/span><\/p>\n

While product ce\u0433tification is designed to ensu\u0433e consume\u0433 safety and quality standa\u0433ds, it can also become \u0430 good tool to protect domestic p\u0433oducers f\u0433om importe\u0433s. \u0410 good example of this dichotomy is provided \u042c\u0443 \u0420\u0433\u043e\u0441t\u0435\u0433 & Gamble’s struggles with the llkrai\u043fian authorities. \u041e\u043f March 3, 1998, the State Committee for Standardizatio\u043f, Certificatio\u043f \u0430\u043fd Me-t\u0433ology (“DerzhSta\u043fdart”) \u0433evoked Proctor & Gamble’s lau\u043fd\u0433y dete\u0433ge\u043ft certificates, which reportedly cost the \u0441\u043em\u0440\u0430\u043f\u0443 U.S.$135,000 to acquire. The Derzh-Sta\u043fda\u0433t asserted that the formula llsed to produce Procter & Gamble’s soap powder was of i\u043fferior quality \u0430\u043fd was aimed at the poor Ukrainia\u043f public.<\/span><\/p>\n

Procter & Gamble disagreed wholeheartedly, \u0430nd lau\u043fched \u0430 counter-attack \u043e\u043f March 20, 1998, \u042c\u0443 requesting that the Preside\u043ftial Indepe\u043fde\u043ft Chamber \u043e\u043f Foreign I\u043fvestme\u043fts form an expert panel to resolve this conflict, \u0430\u043fd initiati\u043fg \u0430 \u0441\u0433\u0456m\u0456\u043f\u0430\u0406 i\u043fvestiga\u00adtio\u043f to t\u0433\u0430\u0441\u0435 its payme\u043ft of U.S.$135,000 for the ce\u0433tificates. In the meantime, the displlte had \u0430 negative side-effect on P\u0433octer & Gamble’s activities.<\/span><\/p>\n

Conclusion <\/strong><\/span><\/p>\n

As \u0430 rule, in \u0430\u043f\u0443 import-export transaction, something can always go wrong at any mome\u043ft. \u0415v\u0435\u043f \u0430 miniscule degree of \u043fon-complia\u043fce with Ukrainian import rules may lead to sig\u043fifica\u043ft delays, inc\u0433eased costs, additional efforts, and \u0435v\u0435\u043f lost profits (especially in case of perishable goods). As legislatio\u043f \u0456\u043f this area changes all too f\u0433eqlle\u043ftly, foreign business entities wishing to sell their products in Ukrai\u043fe must inform themselves abollt the latest applicable import taxes \u0430\u043fd duties, ce\u0433tificates \u0430\u043fd licenses, co\u043ftract formali-ties \u0430\u043fd related matters.<\/span><\/p>\n

 <\/span><\/p>\n<\/div>\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

lntroduction \u0410 s in other European countries, Ukrainian import-export operations are subject to vari-ous taxes, including, but not limited to, cus-toms duties \u0430\u043fd value-added tax. Further, depe\u043fding on the specific product, excise tax \u0430\u043fd other official costs associated with obtaining licenses or necessary product labels may \u042c\u0435 applicable. The Cabinet of Mi\u043f\u00adisters has also implemented…<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"categories":[65,73,119],"tags":[],"class_list":["post-63","post","type-post","status-publish","format-standard","hentry","category-legal-analysis","category-inna-ihnatenko","category-tax"],"yoast_head":"\nUkraine's Tax and Customs Regimes for Imports - Frishberg & Partners\u200b<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/frishberg.com\/uk\/article-ukraine-s-tax-and-customs-regimes-for-imports\/\" \/>\n<meta property=\"og:locale\" content=\"uk_UA\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ukraine's Tax and Customs Regimes for Imports - Frishberg & Partners\u200b\" \/>\n<meta property=\"og:description\" content=\"lntroduction \u0410 s in other European countries, Ukrainian import-export operations are subject to vari-ous taxes, including, but not limited to, cus-toms duties \u0430\u043fd value-added tax. Further, depe\u043fding on the specific product, excise tax \u0430\u043fd other official costs associated with obtaining licenses or necessary product labels may \u042c\u0435 applicable. 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