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Clearing a US car into Ukraine in 2026: what the price is made of

Duty, excise, VAT and the pension fund fee: which rates apply, how customs value is built and what to check in your declaration.

· ImportOS

Clearing a used car from the US into Ukraine comes down to four payments, and all of them depend on the customs value. Below is how the ImportOS calculator handles it as of 17 October 2026. Every rate comes from dated rules, and the number carries a link to its source: ✓ means the rate is confirmed by an official text, ? means secondary sources only.

Customs value

For Ukraine it is the lot price plus auction fees, US inland transport, ocean freight, port charges, delivery to the Ukrainian border and insurance. The broker's own fee is not included. The composition is defined in the rules: customsValue = lot_price, auction_fee, inland_us, ocean, port, inland_eu, insurance.

Duty

For internal-combustion cars, hybrids and EREVs the duty rate is 10%[✓]. For electric cars the duty is 0%[✓].

Excise

The base rate depends on fuel type and engine size. For petrol up to 3000 cc it is 50 euros per 1000 cc, above 3000 cc it is 100 euros. For diesel up to 3500 cc it is 75 euros, above 3500 cc it is 150 euros. The result is multiplied by an age coefficient. The calculator computes it as the calculation year minus the year of manufacture minus 1, no less than 1 and no more than 15.

Example: a 2018 petrol car with a 2487 cc engine, calculated in 2026. The age coefficient is 2026 − 2018 − 1 = 7, so excise = 50 × 2.487 × 7 = 870.45 euros.

The reading of the age coefficient (with the minus 1) follows the text of sub-paragraph 215.3.5-1 of the Tax Code, but some media calculate it without the minus 1. Check 2 or 3 of your own declarations or the customs service calculator before relying on the formula.

VAT

The VAT rate is 20%[✓]. The base is customs value plus duty plus excise. From 2026 electric cars are taxed at the same rate.

Pension fund fee

The rate depends on the car's value in hryvnias compared with the subsistence minimum (in the 2026 rules: 3328[✓] UAH): 3%, 4% or 5% at thresholds of 165 and 290 subsistence minimums, with the whole amount charged at the rate of its bracket. Electric cars are exempt.

Registration and service fees

The administrative registration fee is 350[✓] UAH. The cost of the blank, number plates and the expert examination is flagged in the calculator as not confirmed by an official source: check it at the service center.

What to watch

  • The exchange rate for customs payments is taken on the declaration date, so the real amount will differ from a calculation made on the lot date.
  • Logistics and services (ocean, port, broker, certification) come from tariffs in the calculator. Until you enter your own, typical values are used and the calculation warns you.
  • This is a calculation, not advice. Customs sets the final amounts.

Sources