Customs duty on parcels from abroad in 2026–2027: €150 limit, VAT and new rules

When ordering equipment from the USA, clothes from Poland, or goods from European online stores, buyers often focus only on the purchase price and delivery. However, sometimes customs duties are added to these costs. Their size depends primarily on the value of the goods in the shipment.

In 2026, the duty-free limit of €150 for international parcels will continue to apply in Ukraine, but legislative changes are already being considered that could significantly affect foreign online purchases.

Let's consider when taxes need to be paid, how to calculate their amount, and what innovations are being prepared for 2027.

The information is current as of October 12, 2026.The proposed new rules have not yet come into effect.

What customs limit applies to parcels in Ukraine in 2026?

According to current rules, goods received by individuals in international postal and express shipments are exempt from import duty and VAT if their total invoice value does not exceed€150.

Invoice value is the actual price of the goods, which can be confirmed by a check, invoice, bank statement, or online store document.

The following conditions apply to regular purchases:

• Up to and including €150— customs duties and VAT are not charged.
• More than €150, but not more than €10,000— standard rates apply to the excess amount: 10% import duty and 20% VAT.
• Over €10,000— a different customs clearance procedure applies, which depends on the characteristics and purpose of the goods.

If the purchase is paid for in dollars, zlotys or pounds, to determine the threshold, its value is converted into euros according to the rules of customs legislation.

It is important to note that €150 is not a limit on the total number of purchases per month. The limit applies to shipments in accordance with established customs regulations.

However, there are exceptions. For example, if one recipient receives several shipments from the same sender in one dispatch, their invoice value may be summed for tax purposes.

The official rules are listed at website of the State Customs Service of Ukraine.

How to calculate duty and VAT on a parcel over €150

A common mistake is to assume that once the limit is exceeded, the entire purchase price is subject to taxes.

Under the current standard scheme, for eligible shipments up to €10,000, payments are charged for an amount exceeding the established €150.

The calculation is carried out sequentially:

1. The amount of the limit excess is determined.
2. This amount is subject to import duty of 10%.
3. VAT at the rate of 20% is calculated on the excess amount together with the accrued duty.

Example of calculation for a product for €200

Let's imagine that you ordered a smartphone from an American store, and its cost in converted terms is €200.

Excess amount: €200 − €150 = €50.

• Import duty: €50 × 10% = €5.
• VAT: (€50 + €5) × 20% = €11.
• Total customs fees are €16.

Thus, a product priced at €200 will cost €216, excluding shipping costs and possible additional services.

For comparison,Customs payments for different parcel values ​​will be:

• €100–150— customs duties and VAT are not charged.
• €180— duty €3, VAT €6.60. Total €9.60.
• €200— duty €5, VAT €11. Total €16.
• €300— duty €15, VAT €33. Total €48.

Calculations are based on standard rates for the current model. Special rules or additional fees may apply to certain product categories.

What to consider besides customs payments

If you order goods from abroad, the final purchase price may include:

• the price of the product in the store;
• delivery to a foreign warehouse;
• international transportation;
• customs duties and VAT as required;
• additional services for processing or registration of the shipment.

Therefore, it is advisable to estimate all costs before ordering. To do this, you can use 3AXID shipping calculator, which allows you to pre-calculate the cost of transportation and possible customs payments.

Will the €150 limit be abolished in 2027?

In 2026, the government and the Verkhovna Rada began reforming the taxation of international online purchases.

The main proposed change isintroduction of VAT for goods purchased through foreign marketplaces, starting from the first euro of their value.

This means that after the new rules come into force, purchases on Amazon, eBay and other international marketplaces may be subject to VAT even if they cost less than €150.

The reform is provided for by two interrelated bills:

• №16051-1— amendments to the Tax Code regarding taxation of distance sales of goods.
• №15460— amendments to the Customs Code regarding the processing of international postal and express shipments.

On September 16, 2026, the Verkhovna Rada adopted both draft laws as a basis. And on October 6, the relevant parliamentary committee recommended adopting them in the second reading and in their entirety.

So, as of October 12the abolition of the benefit has not yet become law.

For by the notification of the Ministry of Finance dated October 6, 2026, the new regulations are planned to be introduced no earlier than July 2027. The final conditions and deadlines will depend on the adoption of the laws and their final wording.

How shopping on Amazon and other marketplaces could change

The proposed model assumes that VAT will be charged and paid to the Ukrainian budget by the marketplace itself or its authorized intermediary.

For the buyer, this will mean that the tax should be included in the price of the item during checkout, rather than being charged separately upon arrival of the package.

For example, currently a regular purchase for €100 can arrive without customs duties. Under the future model, such a product will already be subject to VAT, even if its value is significantly less than €150.

At the same time, the draft laws provide for separate rules for non-commercial gifts between individuals and certain other categories of shipments.

It is planned to maintain VAT exemption for non-commercial parcels worth up to €45, if they meet the established conditions.

Importantly:A regular order from an online store does not become a gift just because the seller has marked the appropriate word on the packaging. What is decisive is the actual nature of the shipment.

Customs clearance of parcels: what documents may be needed

When an international purchase arrives in Ukraine, it is inspected according to customs regulations. Not every shipment requires additional documents from the recipient, but customs has the right to verify the declared value and contents.

To confirm the purchase, you may need a receipt or online store invoice, payment confirmation, product description, and recipient details.

For example, if you bought a laptop on sale for $450, and its regular price is $700, it's a good idea to keep a receipt with the actual amount paid. This will help you confirm the promotional price in case of further questions.

Customs may request clarification if the declared price raises reasonable doubts or the documents do not match the information about the goods.

What to do if the parcel is detained at customs

The status "Customs Clearance" does not in itself mean that there is a problem with the shipment. This may be a normal stage of international delivery.

If the carrier requests additional information, you must:

1. Specify the reason for the delay and the list of required documents.
2. Provide confirmation of the actual cost and a description of the product.
3. Check accrued payments, if any.
4. Complete the necessary formalities to complete the registration.

You should not intentionally understate the purchase price. If the customs authorities determine that the declared data is inaccurate, they can independently determine the value of the goods for charging payments.

If you have any difficulties with documents or calculations, you can contact assistance with customs clearance of parcels at 3AXID.

How to account for customs payments when purchasing from the USA and Europe

Before ordering expensive equipment, branded clothing, or several products at once, it is worth checking not only the price in the store, but also the terms of international delivery.

You need to be especially careful during sales. For example, a purchase for €180 may seem like a good deal due to a big discount, but after adding shipping and taxes, the difference with the Ukrainian price sometimes becomes insignificant.

If a foreign store does not ship goods directly to Ukraine, you can use delivery of purchases from the USAor delivery from Europe and England via 3AXID.

The buyer places an order to a foreign warehouse address, registers the parcel and receives it in Ukraine after international transportation and necessary customs procedures.

If you are ordering multiple items, you should also consider their total value in the resulting shipment. Combining purchases may affect the application of the customs limit.

Frequently asked questions

Do I need to pay tax on a parcel worth €150?

Under current rules, customs duties are not charged for a regular international shipment to an individual if the total invoice value of the goods does not exceed €150. Exceptions may apply to individual goods and special import conditions.

Is the discount taken into account when determining the cost?

Yes, the actual purchase price matters. If the item was purchased on sale, it is a good idea to keep the receipt and proof of payment. Customs may verify the accuracy of the declared amount.

Will all international parcels be taxable from 2027?

This is still a legislative proposal, not a legal norm. The planned model provides for VAT from the first euro for foreign distance purchases, but also includes certain exceptions. The final rules will be known after the legislative procedure is completed.

Conclusion

The duty-free limit of €150 for international parcels remains in effect in October 2026. If the value of a regular shipment exceeds this amount, standard duty and VAT will be calculated on the excess.

At the same time, Ukraine is preparing to change the taxation of foreign online purchases. The proposed system may include VAT in the cost of goods on international marketplaces regardless of the current threshold.

Before ordering goods abroad, it is worth checking the current rules, saving purchase documents, and estimating the full cost of receiving the parcel in Ukraine in advance.

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