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Importing a US car to Ukraine in 2026: duty, excise, VAT, registration

Ukraine has no age ban on passenger cars and no direct ban on damaged US cars — they're imported in large numbers. You pay 10% duty, excise (based on engine size and age) and 20% VAT, plus a 3–5% pension fund fee at first registration. Before registration the car goes through an expert examination.

Updated: 2026-11

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Key facts

Duties and taxes

• Duty is 10% of customs value. The 0% rate applies only to cars of European origin with an EUR.1 certificate — not to US cars.
• Excise (Tax Code, Art. 215.3.1) in euros = base rate × (engine cc / 1,000) × age factor. Base rates: petrol up to 3,000 cc — €50, above — €100; diesel up to 3,500 cc — €75, above — €150.
• Age factor = number of full calendar years after the model year (1 for new cars, max 15). In practice: year of clearance − model year − 1. So excise steps up every New Year.
• VAT 20% on customs value + duty + excise. Payments are calculated in that order; excise uses the National Bank's euro rate on the day of clearance.
• Pension fund fee at first registration (2026): 3% for cars up to 549,120 UAH, 4% for 549,120–965,120 UAH, 5% above 965,120 UAH.
• Emissions-class requirements for passenger cars aren't officially confirmed.

Damaged cars and salvage titles

• No direct ban on importing damaged salvage-title cars was found; used US cars are a mass import (37,000 in the first 9 months of 2026, per media).
• First registration only after an expert examination (VIN and component numbers checked, data entered into the register) and with a certificate of conformity.
• The car is registered to whoever cleared it through customs.

EVs and hybrids

• EVs: 0% duty, excise of €1 per kWh of battery capacity, no pension fund fee.
• The EV VAT exemption ended on 31 Dec 2025 — from 1 Jan 2026, 20% VAT applies.
• Hybrids: 10% duty, same as combustion cars; excise is €100 per car.

Documents

• For first registration (per MIA service centres): passport, taxpayer number (RNOKPP), customs declaration, foreign registration document (title), proof of ownership (invoice or contract), certificate of conformity, expert examination report.

Shipping from the US

• Usually: container from the US to Klaipėda (Lithuania), then by car carrier to Ukraine. Odesa handles car containers only to a limited extent because of the war (per carriers).
• About 35–45 days by sea (carrier estimates). No official prices.

Example: 2021 Toyota Camry 2.5, $10,000

• Cleared in 2026, customs value $10,000, 2,487 cc, petrol.
• Duty 10% = $1,000.
• Excise: €50 × 2.487 × 4 (full years 2022–2025) ≈ €497 ≈ $572 (at €1 = $1.15).
• VAT 20% × ($10,000 + $1,000 + $572) ≈ $2,314.
• Customs total ≈ $3,890, plus a 3% pension fund fee ≈ $300 at registration. Rough estimate: customs value includes shipping to the border; the euro rate is taken on the day of clearance.

Still being checked

• Emissions requirements (Euro-2/Euro-5) for used cars — commercial sites only.
• Cost of MIA service centre services, plates, certification and expert examination.
• Hybrid excise rate (€100) not re-verified.

Cars to look at

Sources

1. Tax Code of Ukraine, Art. 215 (excise rates) 2026
2. M.E.Doc: excise on passenger cars — age coefficient 2018-11-29
3. Focus: customs, taxes and excise — what changed in 2026 2026-01-02
4. 24 Kanal: EV import taxes in 2026 2025-12
5. 7 Dniv: VAT on EVs returns from January 1, 2026 2025-12
6. Brokstar: car duty and excise rates 2026 (broker) 2026-01-06
7. MIA Service Centre: first registration of an imported used car 2026-07-28
8. MIA Service Centre: vehicle expert examination and registration — documents and grounds for refusal 2026-09-08
9. MIA Service Centre: first registration goes to the person who cleared customs 2026-03-23
10. Obozrevatel: used cars from the US in Ukraine, 2026 2026-10-20

This is a reference, not legal advice. Rules change often: confirm the numbers with customs or a licensed broker before you buy.

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