On January 25, 2022, the parliament of Ukraine supported the amendments to the Customs and Tax Codes, which increased the limit on duty-free delivery of parcels from abroad, the invoice value of which was from 100 euros to 150 euros.
The changes will also apply to the collection of value-added tax – for individuals, the taxable base is only a part of their invoice value, exceeding 150 euros.
In addition, it is prohibited by law to send alcoholic beverages and tobacco products, regardless of their value.
The laws also introduce electronic declaration of international postal and express shipments, establishing the possibility of deferring tax payment within 30 days from the date of registration of the temporary register.
Responsible for the calculation and payment of VAT, if the goods come to Ukraine through postal services, will be the postal operators themselves.
The law takes effect from the day following its publication.