The draft law on taxation of postal items, registered in the Verkhovna Rada by the Chairman of the Committee on Finance, Tax and Customs Policy Danylo Hetmantsev, provides for restrictions on sending a number of goods to Ukraine, even in personal parcels. This is evidenced by the norms draft law No. 12429, registered in parliament on January 20.
In general, this bill proposes to abolish the norm of tax exemption for the import of goods into Ukraine worth up to 150 euros. Thus, all goods in international express shipments will be subject to VAT at a rate of 20%, regardless of their value.
The only exception is goods worth up to 45 euros that an individual sends from abroad to another individual in Ukraine. In this case, such goods must be sent by the sender to the recipient without any payment, be intended for personal or family use by the recipient, and their characteristics and quantity must not indicate that they are being imported for any commercial purpose. The draft law does not specify how the customs authorities will determine the presence or absence of such a “commercial purpose”.
At the same time, a number of goods will be prohibited from being sent without paying taxes, even in parcels between individuals worth up to 45 euros, these are:
- excisable goods;
- perfume in a volume of more than 50 grams, or toilet water in a volume of more than 0,25 liters;
- coffee in a volume of more than 500 grams, or coffee extracts and essences in a volume of more than 200 grams;
- tea in a volume of more than 100 grams, or tea extracts and essences in a volume of more than 40 grams.
That is, if the volume of these goods exceeds the established limit, even for a private parcel worth up to 45 euros, the recipient will have to pay 20% VAT.
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