The draft law proposes to abolish the exemption from taxation for the importation of goods into Ukraine valued at up to 150 euros. Writes UNIAN. This is reported by Kontrakty.UA.
Registered in the Verkhovna Rada by the head of the Committee on Finance, Tax, and Customs Policy, Danilo Hetmantsev, the draft law on the taxation of postal shipments includes restrictions on sending a range of goods to Ukraine, even in personal packages.
This is evidenced by the provisions of draft law No. 12429, registered in parliament on January 20.
Overall, this draft law suggests eliminating the exemption from taxation for the importation of goods into Ukraine valued at up to 150 euros. Consequently, all goods in international express shipments will be subject to VAT at a rate of 20%, regardless of their value.
The only exception is goods valued at up to 45 euros that an individual sends from abroad to another individual in Ukraine. 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 should not indicate that they are imported for any commercial purpose. The draft law does not specify how customs authorities will determine the presence or absence of such a "commercial purpose."
Additionally, a number of goods will be prohibited from being sent without tax payment even in packages between individuals valued at up to 45 euros, including:
- excise goods;
- perfumes in quantities exceeding 50 grams, or toilet water in quantities exceeding 0.25 liters;
- coffee in quantities exceeding 500 grams, or coffee extracts and essences in quantities exceeding 200 grams;
- tea in quantities exceeding 100 grams, or tea extracts and essences in quantities exceeding 40 grams.
This means that if the volume of these goods exceeds the established limit, even from a private package valued at up to 45 euros, the recipient will have to pay 20% VAT.