Types of Shipments
Not all types of shipments are created equal. Shipping a television will
require different paperwork, duties, and taxes than shipping an accounting
statement, for example.
Here is a list of the most common types of shipments:
You can also skip ahead to the table containing the list of
Commonly Required Documents.
Documents Only
Ukraine considers documents to be official papers as well as
information kept on diskettes, compacts, and film. Documents
are to have no commercial value (cannot be exchanged for money) and
are not shipped with an invoice.
Items that qualify as documents include:
- Driver's licence
- Newspapers
- Passports
- Blank Stationery
- Visa applications
The following items will only be considered documents if they abide by
the restriction shown
| Item |
Restriction |
|---|
| Business cards |
Limit of 15 cards |
| Cheques |
Only if personalised |
| Diplomas |
Only if they are unframed sheets of paper |
| Event tickets for football (soccer) matches, concerts,
and stage performances |
Maximum of 50 kg per shipment providing the tickets are NOT
sent from a printer to an organiser or ticket sales office |
| Greeting cards and invitations |
Must be personalized to be considered documents. |
| Manuals (technical) |
In a quantity appropriate for the situation |
| Negatives, slides, and printing films sent to a press
or publishing agency |
Providing value DOES NOT include editorial
or press charges |
| Newsletters |
Only if they are intercompany shipments and are NOT shipped from a publisher or printing company |
| Stationery |
Only if personalised and in a quantity appropriate for
non-commercial use
|
| Traveller's Cheques |
Must be personalised |
Sources:
https://www.ups.com/ga/CountryRegs?loc=en_US
Shipping Gifts
A gift shipment can be sent to Ukraine from Canada duty and tax free
if its value is €100 (about $150 CAD) or less. Gifts of
alcoholic beverages and tobacco products will incur excise duties
Shipments from Individual-to-Individual
If an individual in Canada ships a gift* to an individual in
Ukraine, it will be duty and tax free if its value is €100
(about $150 CAD) or less.
Shipments from €100 to €150 (about $150 - $225 CAD) will
incur a 10% VAT charge. Any amount above €150 will incur a 20%
VAT charge
For example, a gift shipment of €180 would incur €16
total in VAT charges, calculated as shown below:
(€150 - €100) x 10% = €10, plus (€180 - €150)
x 20% = €6
*Gifts of alcoholic beverages and tobacco products will incur excise
duties
NOTE: Separate shipments to the same recipient
from the same sender that arrive on the same day will have their values
combined for the purpose of calculating duty and tax
Shipments from Business-to-Business
If a Canadian business ships a gift* to a business in Ukraine, it
will be duty and tax free up to a value of €150 (about $225
CAD).
Above €150, the shipment will incur a duty rate based on the
nature of the gift and a 20% VAT charge.
*Gifts of alcoholic beverages and tobacco products will incur excise
duties.
NOTE: Separate shipments to the same recipient
from the same sender that arrive on the same day will have their values
combined for the purpose of calculating duty and tax.
Shipments from Business-to-Individual
No information is available at this time regarding a business in
Canada shipping a gift to an individual in Ukraine.
Gift Checklist
- A commercial invoice must be included with your shipment
- The words 'Gift Shipment' or 'Unsolicited Gift' are included on the
commercial invoice, even if the shipment is sent at Christmas time (see sample)
- List the items in the parcel and write the value of each
- Sending more than one gift in the parcel? Wrap and tag each one
individually.
Sample Commercial Invoice for Gifts
| Ship To |
Invoice |
|---|
Lesya Ukrainka
53
Kolodiazhne
Volyn Oblast
45061
Ukraine
Phone:
+380 3352 90224 |
Carrier tracking number:
736534736
General Description:
Personal Shipment / Gift Shipment
Invoice number:
123456MGEP4916926
Customs Broker:
UPS
Date:
28 May 2023 |
| QTY |
Description of Goods |
C/O |
SubTotal |
|---|
| 1 Each |
Gift Shipment: LEGO Star Wars Rebel UWing Fighter, 659 piece set
|
CA |
$79.99 |
Terms of Sale:
None
Total number of packages:
1
Reason for export:
Gifts
Contact Name:
James Smith
|
Total Invoice Amount:
$79.99
Total Weight:
10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge
|
Multiple Gifts in One Shipment
If you are sending more than one gift in a shipment, wrap and tag
each gift separately
Sample Commercial Invoice for Gifts
| Ship To |
Invoice |
|---|
Lesya Ukrainka
53
Kolodiazhne
Volyn Oblast
45061
Ukraine
Phone:
+380 3352 90224 |
Carrier tracking number:
736534736
General Description:
Unsolicited Gift: Consolidated Gift Package
Invoice number:
123456MGEP4916926
Customs Broker:
UPS
Date:
28 May 2023 |
| QTY |
Description of Goods |
C/O |
SubTotal |
|---|
| 1 Each |
Gift - Roger: LEGO Star Wars Rebel UWing Fighter, 659 piece set
|
CA |
$39.99 |
| 1 Each |
Gift - Erica: Handwoven French Canadian Catalogne Blanket
|
CA |
$49.99 |
Terms of Sale:
None
Total number of packages:
1
Reason for export:
Gifts
Contact Name:
James Smith
|
Total Invoice Amount:
$89.98
Total Weight:
10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge
|
Sources:
https://urist-ua.net/%D0%BA%D0%BE%D0%B4%D0%B5%D0%BA%D1%81%D0%B8/%D0%BC%D0%B8%D1%82%D0%BD%D0%B8%D0%B9_%D0%BA%D0%BE%D0%B4%D0%B5%D0%BA%D1%81_%D1%83%D0%BA%D1%80%D0%B0%D1%97%D0%BD%D0%B8/%D1%81%D1%82%D0%B0%D1%82%D1%82%D1%8F_234/
https://www.ukrposhta.ua/en/mytne-oformlennia-import
Shipping Personal Effects
Personal effects may be shipped from Canada to Ukraine duty and tax
free.
Personal effects may be new or used and are intended for the everyday
needs of an individual or a family. They include:
- Clothes and shoes
- Medicines
- Special foods required for children on special diets
- Personal jewellery
- Hygienic and cosmetic products (500 mL of toilet waters and 100 g of
perfume)
- Sports equipment
- Portable musical instruments (maximum of 2)
An extensive list of allowable personal effects and their limits that
can be shipped to Ukraine can be found
here
Moving Temporarily
No information about moving temporarily to Ukraine is available at
this time
Moving Permanently
A Ukrainian citizen moving permanently to Ukraine from Canada will be
exempt from custom payments on his or her personal effects.
Two conditions that must be fulfilled are:
- The person must arrive in Ukraine within 6 months of the issuance of
the document that allows them to live in Ukraine.
- He or she must have lived in Canada for a minimum of 3 years
Personal Effects Checklist
- A commercial invoice must be included with your shipment
- Clearly write 'Personal Effects' on the commercial invoice(see sample)
- A detailed description of each item is provided
- Document allowing the you the right to residence in Ukraine
- Evidence that you have lived in Canada for 3 or more years
Sources:
http://sfs.gov.ua/en/custom-clearance/arriving-individuals-citizens/personal-belongings/
http://sfs.gov.ua/en/custom-clearance/arriving-individuals-citizens/resettlement-to-permanent-residence-in-ukraine/
Sample Commercial Invoice for Personal Effects
| Ship To |
Invoice |
|---|
Lesya Ukrainka
53
Kolodiazhne
Volyn Oblast
45061
Ukraine
Phone:
+380 3352 90224 |
Carrier tracking number:
736534736
General Description:
Personal effects being delivered to my new address.
Invoice number:
123456MGEP4916926
Customs Broker:
UPS
Date:
28 May 2023 |
| QTY |
Description of Goods |
C/O |
SubTotal |
|---|
| 5 Pairs |
Personal Effects: 5 pairs of various types of shoes
|
IN |
$40.00 |
| 1 Each |
Personal Effects: Arc'terix Winter Jacket
|
CA |
$478.00 |
Terms of Sale:
None
Total number of packages:
1
Reason for export:
Personal Effects
Contact Name:
James Smith
|
Total Invoice Amount:
$678.00
Total Weight:
10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge
|
Food, Chocolate, Candies
Limited information is available at this time regarding shipping food
to Ukraine from Canada
You* May Ship
- Special baby food products not sold in Ukraine
- Foods required for special diets, for example people with
phenylketonuria or other diseases
*The recipient must be a Ukrainian citizen or a person authorised to
receive the shipment on behalf of those citizens.
TThe amount of special foods that may be shipped is:
- a maximum of 5 packages (cans) per recipient
- the amount stated in the prescription of the sick child
Do Not Ship
- Homemade foods containing animal products
Food, Chocolate, Candies Checklist
- Clearly indicate 'Food' on the commercial invoice in the General Description
or Remarks section (see sample)
- Ensure that your food, chocolate, or candies may be imported into the
country
- You are not shipping commercial quantities (for any duty & tax exemption)
- Check with your carrier that they will accept food shipments
Sources:
http://sfs.gov.ua/zakonodavstvo/mitne-zakonodavstvo/postanovi/62453.html
http://sfs.gov.ua/en/custom-clearance/arriving-individuals-citizens/import-of-food-products/
Sample Commercial Invoice for Food, Chocolate, Candies
| Ship To |
Invoice |
|---|
Lesya Ukrainka
53
Kolodiazhne
Volyn Oblast
45061
Ukraine
Phone:
+380 3352 90224 |
Carrier tracking number:
736534736
General Description:
Food Shipment - Assorted chocolate bars in their original manufacturer's packaging
Invoice number:
123456MGEP4916926
Customs Broker:
UPS
Date:
28 May 2023 |
| QTY |
Description of Goods |
C/O |
SubTotal |
|---|
| 1 Box |
Nestle Chocolate Bars in original packaging expiring May 2021 (shelf life of 6 months or longer)
|
CA |
$20.00 |
Terms of Sale:
None
Total number of packages:
1
Reason for export:
Permanent / Sold
Contact Name:
James Smith
|
Total Invoice Amount:
$20.00
Total Weight:
10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge
|
Samples
Samples of goods may be shipped to Ukraine from Canada exempt from
duties and taxes. Samples are sent as temporary imports and strictly
for demonstration purposes in order to solicit orders.
The conditions that apply to shipments of samples are:
- They are shipped by a person resident in Canada
- The samples may not be sold
- They are not to be put to use except to demonstrate their function
- They are not to be rented out or otherwise generate income
- The period of re-exportation must be at least 6 months from the date
of temporary admission
Small amounts of Canadian consumable samples displayed at an
exhibition or show and intended for home use, for example foods
and beverages, are allowed duty and tax free entry to Ukraine.
These consumable samples:
- Must be supplied free of charge
- Are not distributed in packs
- Are clearly for advertising and as individual items are of little
monetary value
- Would be unsuitable for a commercial purpose, i.e. cannot be
sold
- Are in a number that is suitable to the size of the event and the
number of visitors
Commercial Sample Checklist
- A Commercial Invoice must be included with your shipment
- Clearly indicate 'Commercial Samples' on the commercial invoice in the
General Description & Detailed Description of Goods (see sample)
- The item shipped has tearing, perforation, slashing, defacing, or has
permanent marking clearing indicating the item as commercial sample
Sources:
http://www.wcoomd.org/en/about-us/legal-instruments/~/media/2D53E23AA1A64EF68B9AC708C6281DC8.ashx
Sample Commercial Invoice for Commercial Sample
| Ship To |
Invoice |
|---|
Lesya Ukrainka
53
Kolodiazhne
Volyn Oblast
45061
Ukraine
Phone:
+380 3352 90224 |
Carrier tracking number:
736534736
General Description:
Commercial Sample - Not for Resale
Invoice number:
123456MGEP4916926
Customs Broker:
UPS
Date:
28 May 2023 |
| QTY |
Description of Goods |
C/O |
SubTotal |
|---|
| 1 Box |
Commercial Sample - Advanced reading copy of Dan Brown's novel.
|
CA |
$20.00 |
Terms of Sale:
None
Total number of packages:
1
Reason for export:
Commercial Sample
Contact Name:
James Smith
|
Total Invoice Amount:
$20.00
Total Weight:
10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge
|
Advertising Material
Advertising material may be shipped to Ukraine from Canada duty and
tax free for the following items:
- Printed matter
- Catalogues and price lists
- Advertising posters
- Calendars
- Unframed photographs
The conditions that apply to shipping advertising materials are:
- There is no monetary exchange for importing the materials from
Canada
- The materials are distributed at no charge at the event or
exhibition
- The monetary value and quantity of materials is reasonable for the
size of the event and the number of people
Advertising Material Checklist
- Commercial invoice must clearly indicate 'Promotional Material - Not for
Resale' (see sample)
- A detailed description of each item is provided
- Be sure to abide by the rules mentioned above
Sources:
http://www.wcoomd.org/en/about-us/legal-instruments/~/media/2D53E23AA1A64EF68B9AC708C6281DC8.ashx
Sample Commercial Invoice for Promotional Material
| Ship To |
Invoice |
|---|
Lesya Ukrainka
53
Kolodiazhne
Volyn Oblast
45061
Ukraine
Phone:
+380 3352 90224 |
Carrier tracking number:
736534736
General Description:
Promotional Material - Not for Resale
Invoice number:
123456MGEP4916926
Customs Broker:
UPS
Date:
28 May 2023 |
| QTY |
Description of Goods |
C/O |
SubTotal |
|---|
| 1 Each |
Promotional Material: Not for Resale. Product pamphlets to hand out at trade show.
|
CA |
$163.00 |
Terms of Sale:
None
Total number of packages:
1
Reason for export:
Promotional Material
Contact Name:
James Smith
|
Total Invoice Amount:
$163.00
Total Weight:
10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge
|
Repairs
Equipment shipped to Ukraine from Canada for repairs and maintenance
follow the rules for temporary admission. The process is duty-free and
the goods must be re-exported within 6 months of arriving in Ukraine.
Items Under Warranty
As Ukraine and Canada have a free-trade agreement (CUFTA), repairs
under warranty returning to Canada from Ukraine are duty-free and will
not be charged GST.
Items No Longer Under Warranty
If a piece of equipment no longer under warranty was sent to Ukraine
for repair and is returning to Canada, GST will be charged on the
value of the repair and any new parts needed to do the repair.
Sending Product for Repair to Ukraine
Equipment sent for repair to Ukraine may do so duty-free, but must
be returned to Canada within 6 months
Returning Repaired Product to Ukraine
Equipment that has been repaired in Canada and is returning to Ukraine
will not have duties charged providing it arrives in Ukraine within 6
months of its departure.
Repair Checklist
- Commercial invoice must clearly indicate 'REPAIR & RETURN' under the General
Description or Remarks, and include the estimated time of return(see sample)
- Include repair contract with shipment
- Serial or product number and the cost of repairs should be indicated under
the Detailed Description of Goods section
- Include the original shipping documents or tracking number from when the
item was first exported to Ukraine or exported to Canada (depending on
which case applies)
- A commercial invoice must be included with your shipment
Sources:
http://www.wcoomd.org/en/about-us/legal-instruments/~/media/2D53E23AA1A64EF68B9AC708C6281DC8.ashx
http://sfs.gov.ua/en/custom-clearance/subjects-of-foreign-economic-activity/custom-regimes-and-its-characteristics/73392.html
Sample Commercial Invoice for Warranty Repair
| Ship To |
Invoice |
|---|
Lesya Ukrainka
53
Kolodiazhne
Volyn Oblast
45061
Ukraine
Phone:
+380 3352 90224 |
Carrier tracking number:
736534736
General Description:
Repair and Return - Watch being sent for repair
Invoice number:
123456MGEP4916926
Customs Broker:
UPS
Date:
28 May 2023 |
| QTY |
Description of Goods |
C/O |
SubTotal |
|---|
| 1 Each |
Fossil Watch being sent for repair - Model E5, serial # 789456FG7E2 - Repair Cost $76.00
|
US |
$163.00 |
Terms of Sale:
None
Total number of packages:
1
Reason for export:
Warranty Repair
Contact Name:
James Smith
|
Total Invoice Amount:
$163.00
Total Weight:
10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge
|
Temporary Imports
Goods may be temporarily imported to Ukraine from Canada with either
conditional, full, or partial exemption from taxation of
custom payments.
Two conditions for temporary imports to Ukraine are:
- They stay no longer than 3 years, however, this time may
vary depending on the nature of the goods
- No changes occur to the goods except for normal wear-and-tear
Items that benefit from temporary import rules include:
- Equipment required for radio and television broadcasts and reports
- Educational, scientific, and cultural goods and hardware
- Equipment for sporting events
- Tools and equipment required by a tradesman or professional for a
specific task
- Equipment and tools for a particular manufacturing operation
Qualifying for Duty & Tax Free Temporary Import
In order to import your goods duty and tax free into Ukraine, you
can pick from 1 of the 2 Temporary Import Methods listed below.
Each option has its pros and cons. Regardless, each of the
following methods requires you to complete a commercial invoice. More
details are shown below.
| Option # |
Temporary Import Method |
Risk of paying |
|---|
| 1 |
Commercial Invoice Only (no other documentation is provided) |
High - if broker cannot clear goods temporarily |
| 2 |
Commercial Invoice + ATA Carnet |
Very Low |
|
1. Complete a Commercial Invoice (CI) only
This is the simplest and quickest option.
See example.
NOTE: You should be aware that shipping using this
method doesn't guarantee that your items will be imported duty/tax
free. Not all brokers will clear goods as temporary imports (i.e. UPS,
Fedex, DHL) nor is it a guarantee that customs won't charge any duties
and taxes.
2. Commercial Invoice (CI) + an ATA Carnet
Completing an ATA Carnet is great option for items that frequently travel
in and out of the country. It's also great because once you have an ATA
Carnet, it is accepted by 176 countries worldwide making the application
process a one-time thing.
In addition to declaring your commercial invoice as a temporary
import, you can get an ATA Carnet for the items that are of temporary
nature.
ATA Carnets are beyond the scope of the article however, you can find
more information here: http://www.chamber.ca/carnet/
NOTE: It is highly recommended to get an ATA Carnet
for items that frequently travel in and out of the country and
especially so when it is valued over $2,500 USD
|
In addition to choosing option 1 or 2, the following conditions
must also be met in order to qualify for a duty and VAT free
exemption:
- The goods arrive and leave in the same condition, i.e. they
undergo no repairs nor are they used in manufacturing
- Stay no longer than 3 years in Ukraine
Temporary Imports Checklist
- Commercial Invoice clearly stating 'Temporary Import'. This must be written
in the General Description section and the Detailed Description of Goods. (see sample)
- The goods arrive and leave in the same condition, i.e. they undergo no
repairs nor are they used in manufacturing
- Stay no longer than the period listed above
- Include your ATA Carnet with your shipment (if applicable)
- Include the expected return date or the date that it was originally received
within the country (whichever applies)
- Any above listed items not listed in this checklist
Sources:
http://sfs.gov.ua/en/custom-clearance/subjects-of-foreign-economic-activity/custom-regimes-and-its-characteristics/73399.html
https://www.atacarnet.com/ukraine
http://www.wcoomd.org/en/about-us/legal-instruments/~/media/2D53E23AA1A64EF68B9AC708C6281DC8.ashx
Sample Commercial Invoice for Temporary Imports
| Ship To |
Invoice |
|---|
Lesya Ukrainka
53
Kolodiazhne
Volyn Oblast
45061
Ukraine
Phone:
+380 3352 90224 |
Carrier tracking number:
736534736
General Description:
Temporary Imports - Trade show booth and display equipment returning Jan 2020
Invoice number:
123456MGEP4916926
Customs Broker:
UPS
Date:
28 May 2023 |
| QTY |
Description of Goods |
C/O |
SubTotal |
|---|
| 1 box |
Temporary Imports - Trade show booth and display equipment
|
CA |
$1032.00 |
Terms of Sale:
None
Total number of packages:
1
Reason for export:
Temporary Imports
Contact Name:
James Smith
|
Total Invoice Amount:
$1032.00
Total Weight:
10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge
|
Permanent/Sold Goods
Since 2017, when Canada and Ukraine signed a free trade agreement
(CUFTA), most of the tariffs on Canadian exports to Ukraine were
eliminated.
If you regularly ship sold goods to Ukraine, we recommend you use
the services of a registered customs broker
Sources:
https://www.international.gc.ca/trade-commerce/trade-agreements-accords-commerciaux/agr-acc/ukraine/canada-ukraine.aspx?lang=eng
http://sfs.gov.ua/en/custom-clearance/subjects-of-foreign-economic-activity/rates-of-import-and-export-duty/import-duty/
Sample Commercial Invoice for Permanent/Sold Goods
| Ship To |
Invoice |
|---|
Lesya Ukrainka
53
Kolodiazhne
Volyn Oblast
45061
Ukraine
Phone:
+380 3352 90224 |
Carrier tracking number:
736534736
General Description:
Permanent/Sold: Parts and accessories for Canon B78n camera
Invoice number:
123456MGEP4916926
Customs Broker:
UPS
Date:
28 May 2023 |
| QTY |
Description of Goods |
C/O |
SubTotal |
|---|
| 15 Each |
Camera Lenses: Canon EF 50mm, Canon EF 85mm & wide-angle lenses.
|
CA |
$132.00 |
Terms of Sale:
None
Total number of packages:
1
Reason for export:
Permanent/Sold
Contact Name:
James Smith
|
Total Invoice Amount:
$1980.00
Total Weight:
10.0 lbs
|
| Declaration Statement: I hereby certify that information provided
is true and complete to the best of my knowledge
|
Shipping Rates
Easy Tracking
Information
Prohibited &
Restricted Imports
Duty &
Taxes
Ukraine Shipping Insurance
Questions
about Shipping to Ukraine