The Government proposes to tax parcels from abroad costing 45 euros or more

The Government has prepared a draft law aimed at increasing tax revenues by an additional UAH 140 billion. The authors of the document propose to significantly expand the base for paying the military fee (we will talk about this separately), increase the rates of taxes and fees, and at the same time change the taxation of parcels from abroad. About this said MP Yaroslav Zheleznyak.

Let’s focus on changes in the taxation of foreign parcels. Currently, Ukrainians can import parcels worth up to 150 euros from abroad without paying customs duties and VAT. If the value of the parcel exceeds this limit, you will have to pay. Now the government is proposing to reduce the limit for tax-free import of parcels from abroad to 45 euros. However, there is a nuance.

Previously, the EUR 150 limit applied to goods imported into Ukraine for one recipient (legal entity, individual, sole proprietor) in one dispatch from one sender. Now, along with the change in the limit, the interpretation has also changed.

Now we are talking about importing goods into Ukraine with a total value of up to EUR 45 for one recipient – an individual in one dispatch from one sender individual. In this case, such goods must be sent by the sender to the recipient without any payment, intended for personal or family use by the recipient, and their characteristics and quantity must not indicate that they are imported for commercial purposes. The provisions of this clause do not apply to excisable goods, perfumes in excess of 50 g, eau de toilette in excess of 0.25 liters, coffee weighing 500 g or more and tea weighing more than 100 g.

Thus, along with the change of the limit in Article 196.1.17 of the Tax Code, the government also proposes to significantly change the scope of duty-free import of parcels from abroad.