The Current Limit

For postal and courier shipments, there is a duty-free limit of one hundred and fifty euros per parcel.

If the value does not exceed this amount, there are no payments, and this is why most small orders from large platforms pass without additional costs. An important nuance is that some sources indicate that the cost of delivery is included in this amount, while others do not. This should be clarified with your carrier before an expensive purchase, since when ordering close to the threshold, the difference matters. A different regime applies separately to personal border crossing, where the limit is one thousand euros per person and up to fifty kilograms, with the total value of all goods being counted regardless of their purpose, that is, a gift and an item for personal use fall into the same calculation.

How the Excess Is Calculated

First, a duty of ten percent of the excess amount is charged. Then value-added tax of twenty percent is charged, and it is already calculated from the excess amount together with the charged duty. Let's look at an example of an order worth two hundred euros. The excess is fifty euros. The duty is ten percent of this amount, that is, five euros. Then value-added tax is calculated, which is twenty percent of fifty-five euros, that is, eleven euros. In total, sixteen euros is due for payment. The key thing to remember is that taxes are charged only on the difference, not on the entire value of the parcel.

The Rule That Causes the Most Losses

If several parcels from the same carrier arrive at the same time to the address of one recipient, their value may be added together, and if the amount exceeds the limit, taxes will be charged on general grounds. That is, splitting an expensive order into several parcels is not a reliable way to avoid the limit if they arrive together. The practical conclusion is to spread large orders out over time, rather than only by the number of shipments.

What You Should Not Do

Undervaluing the cost in the declaration is a common piece of advice online, and it is bad for several reasons.

Customs has access to market prices and can independently determine the value, after which, in addition to an additional charge, delays and additional procedures arise. In addition, in the event of loss or damage to the parcel, insurance compensation is calculated precisely from the declared amount, so an undervalued declaration means that you will receive less back than you paid. Instead, you should keep proof of the price, that is, screenshots of the order, payment confirmation, and a card statement, since these are what will be needed if the value has to be proven.

How the Clearance Takes Place

The process is mostly automated through postal operators and express carriers, so personal visits to customs are not required in most cases. The carrier informs you about the need for payment, after which the payment is usually made online or upon receipt. It is worth allowing additional time for clearance, since parcels exceeding the limit take longer than usual to process.

What Is Changing Now

Over the past several years, changes have been discussed that provide for the cancellation of the duty-free benefit, that is, taxation of all commercial parcels regardless of their value, by analogy with the approach being introduced in the European Union. One of the proposals provided an exception for shipments up to forty-five euros sent by individuals without a commercial purpose, that is, for gifts. A mechanism was also discussed under which the marketplaces themselves would pay the tax at the purchase stage, which would remove additional actions on the part of the recipient. As of mid-2026, these changes have not been adopted. In May, Parliament did not support the key proposals, so the current procedure and the limit of one hundred and fifty euros remain in place, although the relevant draft laws remain under consideration. The practical conclusion for the buyer is to check the current status before an expensive order, since the rules may change between the moment of purchase and the moment the parcel arrives.

Practical Advice

Calculate the final amount together with delivery in advance, rather than after placing the order. Check whether several parcels from the same carrier are arriving to you at the same time. Keep screenshots of the product page with the price and payment confirmation until you receive the parcel. For expensive purchases, compare the total cost with purchasing in Ukraine, since after adding delivery, taxes, and waiting time, the difference often turns out to be smaller than expected. Take the warranty into account, since repairing equipment purchased abroad at a Ukrainian service center may turn out to be impossible, and I wrote about this in the material about choosing a laptop. Check the seller just as carefully as on any marketplace, and I wrote separately about the mechanics of common schemes.


Sources

The Page, Duflu, StopCor, materials on the customs legislation of Ukraine