Customs clearance rules for cars change frequently.
Here are the basic rules for customs clearance of cars in Ukraine in 2021:
- An unlimited number of vehicles of any age can be cleared if they meet environmental standards;
- You need to register a vehicle within ten days after passing the border;
- The car must be over five years old.
When customs clearance of a car in Ukraine, you need to pay:
- Excise tax;
- Customs duty. 10% — the general rate of the declared value of the car, but not less than the customs value according to the customs base. 0% — for electric vehicles;
- Value added tax (VAT) —20% of the amount on the cost of the car, duties, and excise duty.
The customs value is the average market price of a vehicle under normal retail conditions. According to customs requirements, the customs value of a car is not affected by its technical disease, discounts due to an accident or damage. Customs officers perceive the car as ideal for its year of manufacture.
You can establish the customs value of a car using the following methods:
- Based on the price of the transaction with this car;
- Based on the price of a transaction with an identical vehicle;
- Based on the price of a transaction with a similar vehicle;
- Based on subtraction;
- Based on addition.
