Changes were introduced in accordance with the Law No. 2628-VIII on amendments to the Tax Code of Ukraine.

Such innovations will be applied to goods in international and express shipments arriving in Ukraine, the total cost of which exceeds the equivalent of 100 euros for one recipient in one dispatch from one sender.

As it's noted, additional payments will be two: 20% VAT and 10% customs duty. All this recipient will have to pay only from the amount that went beyond 100 euros. That is, for a package within which goods for 120 euros - taking into account the cost of delivery - from the top must be added 4 euros of VAT and 2 euros of customs duties.

To calculate the amount, the NBU rate, set at 00:00 on the day of submission of the customs declaration or determination of tax liabilities, will be applied.

However, please note that the rule of "100 euros" applies only to ordinary citizens. Legal entities and individual enterpreuners can pay no fee for a package up to 150 euros.

Also, the changes do not apply to the rules of personal import: the total value of imported goods up to 500 euros (up to 1000 euros at airports) is not taxable.

The charging of customs payments for goods transported in international postal items and subject to taxation shall be effected on the date of departure by the postal operators of the departure for customs inspection, together with the customs declarations of the CN 23 and other necessary documents, and not at the time of their purchase abroad.