Customs clearance of cars in Ukraine 2022: how much it costs and how to clear customs cars from the USA and Europe

Evgenia Krivko

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24.02.21

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The purchase of a car is accompanied by customs clearance. It implies a mandatory procedure for legalizing a foreign-assembled vehicle. Carrying out customs clearance of a car in Ukraine is necessary regardless of whether the vehicle is imported for a while or for the purpose of long-term operation.

On this page you can calculate the amount of customs duties using a car customs clearance calculator for residents of Ukraine. To do this, select the appropriate type of car and enter the required data. When calculating, the provisions set out in the customs legislation of the Customs Union are taken into account, as well as the rules due to the Law of Ukraine VR No. 2611-VIII dated November 8, 2018.

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Customs clearance of cars in Ukraine: features

Car customs clearance rules change frequently. There are preferential windows for Euro tickets, there are discounts for electric cars, and so on. Here are the basic rules for customs clearance of cars in Ukraine in 2021:

• You can clear customs an unlimited number of vehicles (vehicles - editor's note)
  of any age, if they meet environmental standards. Passenger cars must comply with the Euro-2 standard and higher, and trucks and buses must comply with Euro-5. The car must be deregistered in the country from which it is being transported.
• You cannot register a car that was produced or assembled in Russia.
• The vehicle must be registered within ten days after crossing the border. Otherwise, there will be a fine: if several days have passed since the delay - from 17 thousand UAH, if more than 30 days have passed - up to 170 thousand UAH.
• Until November 10, 2021, you can clear customs cars that were imported from Europe before the end of 2021 at a preferential rate. The car must be over five years old. Participants in the ATO and Joint Forces Operation (joint forces operation, a new format of military operation in eastern Ukraine. – Ed.)
  can do this until February 8, 2022.

Source: customs.gov.ua

You can avoid customs clearance of a car in Ukraine for 10 days if:

• The car is in Ukraine temporarily. The driver must cross the border every ten days. You need to enter and exit through different customs points.
• The car is transported in transit through Ukraine from one country to another.
• The owner of the car is a foreigner with the right to reside in Ukraine. He can drive a car for up to a year without customs clearance.
• Ukrainian car owners officially work for foreign companies. They can drive an imported car without official registration for up to twelve months from the date of crossing the border.
• Ukrainian car owners have temporary consular registration in another country. They can import one passenger car for up to 60 days during the year.

From 2021, the police can stop a car with a foreign registration to check whether the driver has the correct documents.

Taxes upon customs clearance of a car

When clearing a car through customs in Ukraine, you need to pay:

1Excise tax.

Calculated using the formula

Rate * Engine capacity (cm³/1000) * Number of complete years of the vehicle

The rate depends on the engine type.

The number of full years of a car is calculated as follows: you need to subtract the year of manufacture of the car from the current year and subtract one again. For example, a car produced in 2021. 2021 – 2021 – 1 = 4. If the vehicle is more than 15 years old, then a coefficient of 15 is used.

For electric cars, the excise tax is 1 euro per 1 kW of battery capacity. For hybrid passenger cars ( when the car is powered by an electric motor, and the internal combustion engine is used for recharging. – Ed.)

– 100 euros per car.

2Customs fee (duty)

. 10% – the total rate of the declared value of the car, but not less than the customs value according to the customs base. 0% – for electric cars.

There is an exception for cars from countries with which there is a free trade agreement. Then the duty will be calculated at a preferential rate for used passenger cars. The customs duty will be:

• From the EU – 4.5%.
• From Canada – 0%. If the car is under five years old and is used. Valid only until the end of 2021.
• Georgia – 0%. If the conditions for duty-free trade were met, that is, the ST-1 certificate of origin, direct purchase, direct shipment.

You can check the customs duty rate using UKTVED (Ukrainian classification of goods for foreign economic activity. – Ed.)

on the QD Professional portal.

3Value added tax (VAT)

. 20% of the amount on the cost of the car, duty and excise tax. If you import an electric car, you do not need to pay VAT until the end of 2022.

Customs may increase the cost of the car if it turns out to be lower than the base customs value. Due to this, duties and excise taxes will increase. You can calculate the cost of customs clearance using the calculator.

Duty table for semi-trailers in 2020

(charged depending on overall dimensions and weight):

This does not apply to special types of semi-trailers such as refrigerators and tanks. Refrigerated trucks are subject to customs based on their internal chamber volume. Refrigerated semi-trailers are equipped with a refrigeration unit to create the low temperature necessary for the transportation or storage of perishable goods (mainly food).

What to pay for besides taxes

In addition to taxes, there are other mandatory payments for customs clearance of cars in Ukraine:

1Fees to the Pension Fund.

If the vehicle is registered in the country for the first time. The cost is calculated using the formula:

(Assessed value of the car + Excise tax + Duty + VAT) * %

The law “On the fee for compulsory state pension insurance” specifies the following percentages:

• 3% – if the cost is less than 165 times the subsistence minimum for able-bodied persons;
• 4% – if the cost is from 165 to 290 times the subsistence minimum for able-bodied persons;
• 5% – if the cost is 290 times the subsistence level.

The cost of living is set on January 1 of the current year. That is, if the value of your car:

• less than or equal to UAH 374,550, you need to pay 3%;
• more than 374,550 UAH, but less, you need to pay 4%;
• more than 658,300 UAH, you need to pay 5%.

When re-registering a car, you do not need to pay a fee to the Pension Fund.

2Fee for state registration

. You need to pay at the service center of the Ministry of Internal Affairs. The amount is:

• 190.15 UAH – registration of a foreign-made vehicle;
• approximately 178.20 UAH – license plate;
• 219 UAH – certificate form.

3Transport tax.

You need to pay for cars whose average market price is more than UAH 2,250 thousand. That is, more than 375 minimum wages. And if the car is less than five years old. Transport tax is 25 thousand UAH per year. You can calculate the approximate cost of a car using the calculator here.

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Customs value of imported cars

The customs value of a vehicle is the average market price of a vehicle under normal retail conditions. According to customs requirements, the customs value of a car is not affected by its technical condition, discounts due to an accident or damage. The car is perceived by customs officers as ideal for its year of manufacture.

The customs value of transport affects duties, clearance fees and VAT.

You can determine the customs value of a car using the following methods:

• based on the transaction price of this car;
• based on the transaction price for an identical car;
• based on the transaction price with a similar car;
• based on subtraction;
• based on addition;
• in a backup way.

The first method is considered the main one. But it is used if the car is no more than three years old and was purchased from the manufacturer or an official dealer. To estimate the cost of used vehicles, the latter method is most often used.

To do this, use information from:

• catalogs of companies that provide statistics on current prices;
• expert opinions;
• profile sites and so on.

At customs they also look at the technical indicators of the car: mileage, equipment, and so on.

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Customs clearance of cars "Europlates"

A “Euro plaque” is a used car imported from Europe without customs clearance. From June 15 in Ukraine they can be registered at a preferential rate and not pay a fine of 170 thousand UAH. Combatants can do this until February 2, 2022, and all others until November 10, 2021. According to this law, the duty does not depend on the cost of the car, but on the year of manufacture, type and capacity of the engine.

The benefits apply to cars and trucks weighing up to 3.5 tons. You can clear a car through customs in Ukraine according to these requirements if:

• the car had European registration;
• More than five years have passed since its release;
• The car was imported to Ukraine before the end of 2021.
• passenger cars comply with the environmental standard “Euro-2”, and trucks “Euro-5”;
• one owner clears one car for personal use.

To clear a vehicle through customs within this period, you need to deregister it abroad, draw up a sales contract and export documents. After customs, you need to change the license plates to Ukrainian ones and register the car at the service center of the Ministry of Internal Affairs.

How much will such customs clearance cost?

Customs clearance of “Europlates” during this period will take place at a preferential rate for excise duty and VAT. For such customs clearance you need to pay 8500 UAH. For this fee, they will be allowed to take the car out of Ukraine if there is no point in registering it. If you do register a “Euro plaque”, the cost will depend on the engine size and age of the car. The larger they are, the more expensive customs clearance will be.

The amount of excise duty can be calculated using the formula:

Base rate + Ve + Fe

Base rate

depends on the age of the car:

• 5-9 years – 0;
• 10 years – 25 euros;
• 11 years – 50 euros;
• 12 years – 75 euros;
• 13 years – 100 euros;
• 14 years – 125 euros;
• 15 years and more – 150 euros.

Ve

– is the volume of the internal combustion engine of a car multiplied by a coefficient. The coefficient is:

• 0.2 euros – if the engine volume is 2001-3000 cm³;
• 0.25 euros – if the engine capacity is up to 2000 cm³ and from 3001 to 4000 cm³;
• 0.35 euros – if the engine capacity is up to 4001 to 5000 cm³;
• 0.5 euros – if the engine volume is more than 5000 cm³.

Fe

– tax rate for vehicles powered by an internal combustion engine with compression ignition (diesel or semi-diesel). For such cars it will be 100 euros, for others – 0.

Source: customs.gov.ua

The State Customs Service wrote in its telegram channel that from June 15 to July 31, 2021, 17 thousand “euro plaques” were registered under the new law. This brought UAH 600 million to the budget.

Which cars cannot be cleared through customs?

A vehicle cannot be cleared through customs with benefits if:

• these are minibus, bus, motorcycle and truck;
• the “Euro plaque” was imported into Ukraine after December 31, 2021;
• the car was produced or assembled in Russia;
• import cars from the temporarily occupied territory of Ukraine.

Source: customs.gov.ua

How to clear customs from Japan, Belarus and the USA

Throughout the Customs Union, the same laws apply, equally valid for the Russian Federation, Belarus and Kazakhstan.

It also does not matter where you bring the car from - from the USA, from the EU, Japan or Australia - the calculation of customs duties is carried out according to the same formula.

To clear customs and import a car into the territory of the Russian Federation or the Customs Union as a whole, the following factors are taken into account:

1. engine capacity;
2. the age of the imported car;
3. engine type - gasoline, diesel, hybrid, electric car.

It is also of great importance who imports the vehicle - a private or legal entity. For the latter, customs clearance will be too expensive, so various companies, as a rule, register the purchase in the name of one of their employees, and after registering the car in the Russian Federation, they either sign a lease agreement with him or buy the car under a sales contract.

What documents should you have with you at customs?

When you import a car, you need to provide the following documents at the border:

• passport and TIN;
• car purchase and sale agreement;
• vehicle registration certificate or registration certificate;
• documents that confirm the value of the car, for example, an invoice and an export declaration, if any;
• number of the previous declaration, if issued.

An inspection report is drawn up at customs. If you have not completed a customs declaration, you will need to pay advance customs payments. But this is not a guarantee that the car will be cleared through customs at this price. The final cost will be determined by the customs office at the place of registration or temporary residence.

If everything is fine, marks will be placed on the car ownership documents. You will receive a customs declaration, an MD-1 receipt indicating that you paid a cash deposit, and a certified copy of the Customs Inspection Report.

To clear a car through customs in Ukraine at the place of registration, you need the following documents:

• customs declaration for the vehicle;
• Customs inspection report and other documents issued at the border;
• car purchase and sale agreement;
• car registration certificate or registration certificate;
• certificate of conformity, if the technical passport does not indicate an environmental standard;
• other documents that confirm the cost of the car, for example, an invoice, an export declaration, if any.

The car must enter the customs control zone. It costs 250 UAH. If you don’t manage it in one day, then subsequent days cost 90 UAH/day. At this stage, customs will calculate the required payments. If you paid less at the border, you will need to pay extra. If more, you will be refunded the difference. The final cost depends on currency exchange rate fluctuations and the final cost of the car. For example, if customs considers the price in the sales contract to be too low.

At the end, the owner receives a vehicle registration certificate.

An example of customs clearance of a car in Ukraine

Let's calculate the cost of customs clearance using an example. Volkswagen Passat 2017 from the USA. Has damage from hail, mileage 52 thousand km, engine capacity 1.8 liters. The price of the car at auction in the USA is $3600.

Estimated value = customs value = acquisition cost – $3600. Exchange rates from the NBU as of October 22, 2021:

• dollar – 26.2016 UAH;
• euro – 30.4934 UAH.

At this rate, customs clearance will cost:

• duty = $3600 * 0.1 * 26.2016 = 9432.58 UAH;
• excise tax = 50€ * 1.8 * (2021–2017–1) * 30.4934 = 50€ * 1.8 * 3 * 30.4934 = 8233.22 UAH;
• VAT = ($3600 * 26.2016 + 9432.58 + 8233.22) * 0.2 = 111,991.56 * 0.2 = 22,398.31 UAH.

All customs clearance: 9432.58 + 8233.22 + 22,398.31 = 40,064.11 UAH.

Contribution to the Pension Fund:

1. $3600 * 26.2016 + 40,064.11 = 134,389.87 UAH;
2. 389.87 * 0.03 = 4031.7 UAH.

Conclusion

The rules for customs clearance of cars in Ukraine depend on the vehicle itself: its price, engine size and age. They affect duty, excise tax, VAT and the Pension Fund fee. For some cars, rates are lower, for example, for electric cars, “Europlates” - during the preferential window, and vehicles from countries with which there is a free trade agreement.

You can calculate the cost of customs clearance using a calculator, but the final price will be announced at customs. It may change due to currency fluctuations and how your car is valued there.

In Ukraine, cars that were produced or assembled in Russia or in the occupied territories are not cleared through customs.

For customs clearance of a car in Ukraine, ten days are given from the moment of crossing the border. To do this, you need to contact the customs service at the place of registration with the vehicle and a package of documents for it. If the car is not registered on time, there will be a fine of 17 thousand UAH to 170 thousand UAH. It depends on the time of delay.

Now the Ministry of Digital Development is developing an experimental project according to which it will be possible to clear a passenger car in Ukraine through the “Diya” platform.