The initiative is led by Daniil Hetmantsev, the head of the Finance Committee. The primary aim of the document is to restrict the shipment of certain goods to Ukraine, even in personal deliveries.
Cancellation of Benefits for Low-Value Packages
The proposed bill seeks to abolish the current regulation that exempts goods valued up to 150 euros from taxes. If the initiative is approved, all goods arriving through international express shipments will be subject to a value-added tax (VAT) of 20%, regardless of their value.
Exceptions will only be made for goods valued at up to 45 euros that are sent from one individual abroad to another individual in Ukraine. However, there are several conditions:
- The item must be intended for personal or family use.
- The shipment must be gratuitous.
- The quantity and characteristics of the shipped item must not indicate its commercial purpose.
The bill does not clarify how customs authorities will determine the commercial intent.
0 Restrictions on the Shipment of Certain Goods
Even for packages valued up to 45 euros, it is proposed to prohibit the tax-free shipment of certain categories of goods, including:
- excise goods;
- perfumes exceeding 50 grams and toilet water exceeding 0.25 liters;
- coffee exceeding 500 grams or coffee extracts and essences exceeding 200 grams;
- tea exceeding 100 grams or tea extracts and essences exceeding 40 grams.
If the specified limits are exceeded, the recipient will have to pay VAT at a rate of 20%, even if the value of the package does not exceed 45 euros.
1 Possible Consequences
The new initiative, if adopted, may lead to an increase in the cost of international shipments and complicate their receipt for citizens. This will particularly affect Ukrainians who frequently receive goods from abroad for personal use.
Currently, it remains unclear how the characteristics and purposes of the goods will be determined in practice, as well as how this will impact postal and logistics services.
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