Shipping From Canada
to Ukraine.

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

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.

Multiple Gifts in One Shipment

If you are sending more than one gift in a shipment, wrap and tag each gift separately

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:

1. The person must arrive in Ukraine within 6 months of the issuance of the document that allows them to live in Ukraine.
2. 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/

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/

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

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

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

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:

1. They stay no longer than 3 years, however, this time may vary depending on the nature of the goods
2. 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.

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

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/