by In recent months, Ukraine has experienced a genuine customs revolution. The customs clearance rules have changed, and the excise duty is now calculated differently. Additionally, benefits for electric vehicles have been extended. 
Let’s examine how customs clearance in Ukraine changed in 2019 for passenger cars, commercial vehicles, buses, and motorcycles. The report was prepared by Auto.ria.
What customs payments are in effect in 2019?
When importing a vehicle into Ukraine, duty, excise, and VAT are paid. The duty is calculated as a percentage of the estimated value of the vehicle. VAT is always 20% of the total payments (estimated value of the vehicle) + (duty) + (excise).
How is the country of origin of the vehicle determined?
Vehicles produced in a number of countries may have reduced duty rates. The country of origin is the country from which the car was imported.
You need to provide supporting documents – a certificate or declaration of origin, which can be obtained from the relevant institution in the country from which the car is imported. It is also important to distinguish between the EU and EFTA (European Free Trade Association), which includes Iceland, Liechtenstein, Norway, and Switzerland.
How to accurately determine if a vehicle is passenger or cargo, electric or hybrid?
There are sometimes controversial moments, such as which category (passenger or cargo) to classify a two-seat pickup? Or under what power plant the car will be recognized as a hybrid? As a rule, in such cases, decisions are made individually by customs specialists after inspecting the vehicle and studying the documentation, guided by the Methodological recommendations for the classification of goods according to the Ukrainian Commodity Classification for Foreign Economic Activities.
What eco-standards for used cars are in effect in 2019?
In 2019, Ukraine has the following environmental standards for used vehicles:
Motor transport: no requirements
Passenger cars: Euro-2
Trucks: Euro-5
Buses: Euro-5 How to find out if your car meets the Euro-2 eco-standard
Customs clearance of passenger cars in 2019
There have been the most changes in the customs clearance procedure for passenger cars. Firstly, the environmental requirements have changed, and now it is possible to import cars of the Euro-2 standard or higher (according to the Ministry of Infrastructure method – registered for the first time no earlier than 01.01.1997). 
Duty and VAT remain unchanged, except for the reduction of duty rates on cars from EU and EFTA countries: in 2019, the duty rate is 6.3%, and for cars from Canada, the duty is zero. The excise for passenger cars is determined by the formula: basic rate X age of the car (in years) X engine volume in liters. The basic rate for gasoline engines with a volume of up to 3.5 liters is 50 euros, for diesels – 75 euros.
Over 3.5 liters – 100 and 150 euros, respectively. Until February 22, reduced excise rates will be in effect, which can only be used once when importing a car or “legalizing Euro plates.”
2019 is called the end of the “era of Euro plates,” as from May 24, strict sanctions for the operation of non-cleared cars will come into effect. Owners face fines of up to 170,000 hryvnias and confiscation of the car. Violators will be caught by the National Police, which has already been granted the right to stop all cars with foreign registration for the purpose of checking the legality of their operation.
Customs clearance of motorcycles in 2019
Duty: full rate unchanged – 10%, on all motorcycles from EFTA, the duty is zero, on motorcycles from Canada – 5%.
Most two-wheeled vehicles from the EU are subject to zero duty, except for scooters with engines of 50-250 cm3 and motorcycles with engine volumes of 51-125 cm3 (for which the duty is 3.3%). The excise rates (depending on the engine volume) and VAT (20%) have not changed. The excise on electric bikes is 22 euros; duty is levied, except for vehicles from the EU and EFTA (0%) and reduced to 5% duty on motorcycle vehicles from Canada. VAT remains 20%.
Customs clearance of trucks in 2019
Excise and VAT remain unchanged, as do the base duty rates.
Changes occurred in the section of duties on vehicles from EFTA (0%) and from the EU (2.5 to 5%, depending on the type of vehicle). The duty on trucks from Canada is zero, except for the group of vehicles with a total weight of up to 5 tons and diesel engine volume up to 2.5 liters (6.25%).
Customs clearance of buses in 2019
Excise and VAT are the same as full duty rates. Reduced duties on buses from the EU (5% for all types and 10% if the diesel engine volume is more than 5 liters), and 0% on passenger buses from EFTA.
Customs clearance of electric vehicles in 2019
“Electric vehicles in Ukraine are exempted from duty and VAT.
Only the excise remains – 1 euro per 1 kWh of battery capacity, which means a maximum of 100 euros for the Tesla Model S P100D and 24-60 euros for the Nissan Leaf.
Customs clearance of hybrids in 2019
VAT on hybrids is retained (20%), and the excise is fixed – 100 euros per vehicle. Duty – full rate 10%, 0% on vehicles from EFTA and Canada, and 5% on hybrids from the European Union.
Customs clearance of electric trucks in 2019
The State Fiscal Service clarified that commercial electric vehicles (like Renault Kangoo ZE or Nissan eNV-200) could be classified as either passenger or cargo – it will all depend on the decision of the SFS specialist who will inspect the car and examine the accompanying documentation. Electric trucks are not exempt from duty (10%) and VAT (20%), but there is no excise.
Converting cargo vehicles to passenger vehicles
When converting a car from cargo to passenger, the excise must be paid by the formula used in the regular customs clearance of passenger cars. This principle will be applied only if the conversion results in a passenger car (8+1 seats).
What is the fee for the first registration of a car in 2019?
Before receiving Ukrainian license plates and registration certificates at the service center of the Ministry of Internal Affairs, you need to pay a pension fund fee of 3-5% of the car’s cost. 
How is the transport tax calculated in 2019?
If you own a passenger car less than 5 years old with an average market value of at least 1,564,875 hryvnias, you will have to pay 25,000 hryvnias in transport tax annually until the car becomes older than 5 years or its average market value falls below the specified amount. 
Certification of imported vehicles
This is another procedure similar to a technical inspection, which needs to be carried out before registering a used car.
The procedure is paid and requires the submission of the car to the certification authority. Institutions that have valid permits to conduct certification of wheeled vehicles are listed on the Ministry of Infrastructure page.
