Less than 1% of all parcels were subject to customs duties over the past four years

Of the 272 million parcels imported into Ukraine, the highest number arrived in 2024—a total of 75 million. This is 1.3 times more than before the full-scale invasion. Over the past year, the number of shipments increased 1.6 times.

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Parcels imported into Ukraine

Year	2020	2021	2022	2023	2024
Number of parcels	61,444,315	56,734,187	29,302,186	49,534,626	75,360,186

More than 2 million parcels were subject to customs duties between 2020 and 2024—just 0.75% of the total volume. These duties contributed 668 million UAH in taxes to the state budget over this period.

In 2024, customs duties brought in over 185 million UAH, which is 15% more than in 2023. However, when adjusted for the average annual euro exchange rate, budget revenues grew by only 5%. Compared to 2021, customs duty revenues increased by 41%, but currency fluctuations reduced the real difference to 2.5%.

On average, the additional charge per parcel was 351 UAH (approximately €8) in 2024. Currently, goods purchased on foreign marketplaces worth up to €150 enter Ukraine without VAT (20%) or import duty (~10%).

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How much money did the state budget receive from customs duties

Year	2020	2021	2022	2023	2024
Amount, UAH million	92.8	131.6	97.9	160.7	185.5

Two draft laws, № 12429 and № 12430, have been registered on the Verkhovna Rada website. They propose eliminating the current €150 tax-free limit on international parcels and imposing a 20% VAT on all such shipments. The only exception would be personal shipments between individuals valued at up to €45.

In response to customer concerns, the Meest delivery service has supported a petition against these draft laws, arguing that the changes could have several negative consequences:

• A 20–30% price increase on all international goods for consumers.
• Longer delivery times due to additional customs procedures. Meest estimates that handling the increased volume would require at least a tenfold increase in customs officers, leading to hundreds of millions of UAH in additional monthly expenses—excluding costs for new facilities, equipment, and software.
• Challenges for volunteers ordering supplies for the military. A significant portion of essential equipment and components for the Armed Forces of Ukraine (AFU) is shipped via international postal deliveries from volunteers and the diaspora. Meest estimates that 20–30% of all international parcels contain items purchased abroad for the AFU, though the actual percentage could be even higher.

«When the Ministry of Economy gathered market players for consultations, industry colleagues expressed a negative stance on these initiatives. Instead of the expected increase in budget revenues, we may see the opposite effect—growth in the shadow economy and the resurgence of ‘gray’ import schemes. This includes illegal cross-border transportation by minivans, which have already caused kilometer-long queues at border checkpoints.

Paradoxically, instead of tightening control over these ‘gray’ schemes, the state is creating additional barriers for transparent postal shipments, where each parcel has a tracking number, accompanying documentation, and undergoes official clearance. According to experts, eliminating the tax-free limit could reduce international shipments fourfold, while customs would be required to inspect 100% of parcels. This is especially irrational for low-cost goods from international marketplaces—items worth $2–3, where the expected VAT revenue would be lower than the cost of an hour of work for customs and logistics staff needed to process them. Not only will this fail to compensate for rising administrative costs, but it will also reduce the profits of logistics companies that ensure transparent imports», 

— comments Marta Yankiv, CMO of Meest Group.

For comparison, the European Union implemented a similar Import One Stop Shop system over approximately five years. Initially, the necessary infrastructure was developed, processes were fine-tuned, and only then were taxation rules changed. The entire process took place in a stable economy and during peacetime. In contrast, attempting such large-scale changes within a few months, amid war and without proper preparation, seems premature, says Marta Yankiv.

The concerns of postal operators are partially justified—but only within the framework of the autumn proposal by the Ministry of Finance, which suggested simply removing the tax exemption and shifting VAT payments to recipients. This is noted by Oleh Hetman, coordinator of expert groups at the Economic Expert Platform and a specialist in economic and tax policy.

However, the new parliamentary bills № 12430 and № 12429 address most of the previously mentioned issues. According to Hetman, these proposals, combined with customs reform involving international experts, the introduction of clear efficiency benchmarks for customs and tax authorities, could eliminate gray import schemes and support Ukrainian manufacturers.

«The need for legislative changes is driven by the surge in tax-free imports of Chinese goods into Ukraine, which undermines the competitiveness of Ukrainian manufacturers and pushes them out of the market. Currently, Ukrainian producers pay VAT and other taxes, while Chinese goods enter duty-free, putting domestic products at a significant disadvantage.

Each year, the number of tax-free parcels grows by approximately 40%. If VAT had been introduced earlier, the budget could have received at least UAH 17 billion this year alone. The new law should function similarly to the tax on Google and Meta, where platforms collect VAT at the point of purchase and remit it through intermediaries or their Ukrainian branches. This approach would prevent additional costs for the government and postal operators in implementing the law. Additionally, the new regulations will not affect defense-related equipment imported by charitable foundations, state enterprises, and volunteers. VAT exemptions for such equipment and components will remain in place», 

— comments Oleh Hetman.

Co-owner of Nova Poshta, Volodymyr Poperechnyi, points out that increasing taxes on low-cost goods will lead to higher prices, reduced purchasing power, and slower economic growth. In his view, if VAT is imposed on inexpensive parcels, it will cause a customs bottleneck, with processing costs exceeding the revenue from customs duties.

At the same time, this measure will not strengthen Ukrainian manufacturers, as protectionism does not enhance production but merely weakens competition.