Ukraine

Specific Information

Ukraine's customs framework is governed by the Customs Code of Ukraine (adopted 2012, significantly amended July and October 2024). Goods are classified under the Ukrainian Classification of Goods of Foreign Economic Activity (UKT ZED), which is based on the Harmonized System and the EU Combined Nomenclature.

Inventory Requirements: The detailed inventory must include a full description of each item, the total number of pieces, the customs value per item, and a total customs value that aligns with the pro-forma invoice. Diplomats are exempt from this requirement. If no detailed inventory is provided, the customs officer may conduct an intensive physical inspection and re-evaluate every item, a process that can take 3 to 10 working days and may result in significantly increased customs fees and VAT.

Electrical Items and Media: DVDs, CDs, and audio/video tapes should be packed into separate sealed boxes. Temporary import of any quantity of CDs and DVDs is allowed, but the owner must re-export the same quantity on departure. If the owner departs without the media, they are permitted to take 20 CDs/DVDs without penalty.

Organization Requirement: The organization named on the air waybill must be registered in Ukraine.

Without Qualifying Status: Any importer who does not hold a diplomatic card, service card, work permit/contract, or permanent residence permit, and is not a returning Ukrainian citizen, is subject to customs declaration per Harmonized System (HS) code for every inbound shipment. The cost of each customs declaration is determined during the clearance process.

Wartime Import Procedures: Under martial law, special customs control procedures apply:

• Humanitarian aid is cleared under a declarative principle using simplified procedures (CMU Resolution No. 174, March 2022).
• Certain goods may qualify for deferral of customs payments during the martial law period (CMU Resolution No. 236, March 2022). These include medicines, medical products, food products, and military goods.
• Import duty exemptions for legal entities apply to most goods brought into free circulation, excluding excisable goods (alcohol, tobacco, ethyl alcohol distillates).
• Vehicles imported by individuals are exempt from VAT, import duty, and excise tax under martial law provisions.

Electronic Pre-Declaration: Since 2023, Ukraine operates an electronic pre-declaration system. Declarations can be submitted in advance through the State Customs Service portal (customs.gov.ua) using a qualified electronic signature.

ISPM 15: All wood packaging materials must comply with ISPM 15 phytosanitary treatment standards.

Practical Note: The destination agent in Kyiv (or Lviv, for western Ukraine) is essential. Customs procedures change frequently under martial law. Agents should obtain written confirmation of current clearance requirements from the destination agent immediately before shipment.

Prohibited & Restricted Items

Importing a Used Personal Vehicle

Required Documents

• Certificate of title / registration
• Original bill of lading / air waybill
• Purchase invoice

Specific Information

All imported vehicles are subject to customs duties, excise tax, and VAT based on predetermined fee schedules and vehicle characteristics including engine type and cubic capacity.

Duty-Free Temporary Import: Individuals entering Ukraine on a work visa or with a diplomatic card are permitted to import a motor vehicle duty-free for one year, with further extension possible.

Wartime Vehicle Exemption: Under martial law Law No. 2142-IX, individuals importing vehicles into Ukraine are exempt from VAT, import duty, and excise tax. Additionally, since October 2024, a simplified procedure exists for registering vehicles imported by military personnel to support the Ukrainian Defence Forces.

Customs Clearance Location: Clearance of vehicles is carried out at border checkpoints.

Note: Commercial air service into Ukraine is suspended. Vehicle imports by road through Poland, Slovakia, Hungary, Romania, or Moldova are the primary route. Confirm border crossing availability and hours with the destination agent — certain crossings have extended wait times.

Pets

Active Conflict Advisory: Commercial air service into Ukraine is suspended. Pet imports by land are processed through veterinary border inspection posts; currently confirmed posts on the Polish border include Dorohusk and Korczowa. Confirm whether these posts are open and fully operational with the destination agent before travel.

Update vs. IAM Baseline: The IAM guide lists only three documents and notes that an Embassy permission is required for importing live animals. Current requirements include mandatory ISO microchip, a mandatory rabies titer test (a requirement not mentioned in the IAM baseline), specific disease testing (Toxoplasmosis for dogs, Dermatophytosis for cats), and registration in the State Register of Pets.

1. ISO 11784/11785-compliant 15-digit microchip (mandatory; all documentation must reflect the microchip number)

1. Rabies vaccination administered between 21 days and 12 months before entry; pets from countries recognized as rabies-free by the World Organisation for Animal Health are technically exempt but vaccination is strongly recommended

1. Rabies titer (serology) test administered by a licensed veterinarian no sooner than 14 days after the rabies vaccination; the test must be performed more than 3 months but less than 24 months before entry; results must be included in the health certificate

1. Dogs: must be tested for Toxoplasmosis with a negative result

1. Cats: must be examined and tested for Dermatophytosis

1. Internal and external parasite treatment (recommended; not strictly required)

1. International health certificate issued within 10 days of entry, endorsed by a government veterinarian in the country of origin; if transiting Germany or Poland en route, an EU health certificate is also required for that transit country

1. Pet passport / vaccination record

Pets entering with their owner do not require an import permit. Commercial imports require an import permit.

Puppies and kittens must not be vaccinated for rabies before 12 weeks of age. Animals between 12 and 16 weeks that are vaccinated but cannot meet the 21-day waiting period may enter with written documentation of no contact with susceptible animals, or proof of the mother's current rabies vaccination.

If entering with more than five cats, dogs, or ferrets, the minimum age of import is six months.

All pets must be entered in the State Register of Pets upon arrival.

Pets not meeting requirements will be quarantined, returned to the country of origin, or euthanized. All costs are the importer's responsibility.

No breeds are banned from import into Ukraine.