The bill on online customs clearance through the “Diya” application has raised questions among representatives of the automotive industry. The Federation of Employers of the Automotive Industry did not support it.
As reported by Focus, the Federation criticizes not the very principle of customs clearance of cars via smartphone, but the formula for calculating customs payments. It stimulates the import of old cars with mileage into Ukraine.
The point is that the older the car, the less its customs clearance will cost. Such a principle of customs clearance does not promote the development of car manufacturing and the growth of new car sales.

As an example, they calculated the customs clearance cost for a 1.5-liter gasoline car. For a new car, you will have to pay 3960 euros, for an 8-year-old — 1530 euros, and for a 15-year-old — only 1260 euros. And from 2027, clearing an 8-year-old car will cost only 1081 euros, while a new one will be 2772 euros.
The Federation of Employers of the Automotive Industry notes that the adoption of the bill in this form contributes to the aging of the vehicle fleet, and its average age (22.7 years) is already one of the highest in the world. This is unlikely to improve Ukraine’s ecology. Moreover, thousands of automotive industry workers are at risk of losing their jobs.
The new formula for calculating the customs clearance cost of a car
The calculation of customs payments for cars will be carried out in the “Diya” application automatically. Duty is nullified, and VAT becomes variable and is calculated using the following formula:
VAT = Rate × 3.5 × 20%
The excise tax on cars is half the rate. And the rate itself is calculated by multiplying the coefficients.
Rate = age coefficient × engine volume in cubic cm × engine type coefficient × exclusivity coefficient
The age coefficient of cars will change annually until 2027.
Age coefficient rates for cars in 2022:
0 years — 2.2; 1 year — 1.9; 2 years — 1.65; 3 years — 1.55; 4 years — 1.45; 5 years — 1.35; 6 years — 1; 7 years — 0.9; 8 years — 0.85; 9 years — 0.8; 10 years — 0.75; 11 years — 0.7; 12 years — 0.7; 13 years — 0.7; 14 years — 0.7; 15 years — 0.7; over 15 years — 0.7.
Age coefficient rates for cars in 2027:
0 years — 1.54; 1 year — 1.33; 2 years — 1.16; 3 years — 1.09; 4 years — 1.02; 5 years — 0.95; 6 years — 0.7; 7 years — 0.63; 8 years — 0.6; 9 years — 0.56; 10 years — 0.53; 11 years — 0.7; 12 years — 0.7; 13 years — 0.7; 14 years — 0.7; 15 years — 0.7; over 15 years — 0.7.
Engine type coefficient:
- Petrol/gas — 1
- Diesel — 1.2
- Hybrid — 0.5
- Electric vehicle — 0 (customs clearance of electric cars will remain free)
The exclusivity coefficient will be applied only to cars that fall under the so-called luxury tax. These are cars up to 5 years old and worth from 375 minimum wages.
As before, the import of Euro-2 class cars and higher will be allowed, while certification of cars in Ukraine will become non-mandatory and voluntary — in some cases, this will allow saving from 1500 to 10,000 hryvnias. It is also proposed to cancel the contribution to the Pension Fund upon the first registration of a car in Ukraine — this is from 3 to 5% of the vehicle’s value.