Selected customs duties rates
Product or group of products | Rates of duty |
Reduced rate, % | Full rate, % | Products originating in CIS, % |
| IT equipment | 0-10 | 0-10 | exempt |
| Cars | 25 | 25 | exempt |
| Office equipment |  | | |
Items made of plastic materials | 5 | 5 | exempt |
Envelopes, paper | 0-10 | 0-10 | exempt |
| Coffee | 0-5 | 0-5 | exempt |
| Tea | 0-10 | 0-10 | exempt |
| Beer | EUR 0.5 per litre | EUR 0.5 per litre | exempt |
| Chocolate products | 15 | 15 | exempt/151 |
| Pharmaceuticals | 0 | 0 | exempt |
| Refrigerators | 5-25 | 5-50 | exempt |
| Washing machines | 5-12 | 5-12 | exempt |
| Manufacturing equipment (other than refrigerators) | 0-15 | 0-15 | exempt |
| Agricultural equipment | 0-10 | 0-10 | exempt |
1. This product is excluded from free trade regime with Russia
Selected excise tax rates
Product | Excise duty rate/value |
| Beer | UAH 0.31 per 1 litre |
| Wine base of grapes | 0 |
| Wine, sparkling wine, vermouth | UAH 0.25 – UAH 2.6 per litre |
| Fermented fruit beverages with added alcohol | UAH 0.10 per 1% by volume of alcohol in litre |
| Fermented fruit beverages without added alcohol | UAH 1.2 per litre |
| Ethyl alcohol and other spirits, liqueurs and other spirituous beverages | UAH 17 per litre of 100% alcohol (UAH 18 temporarily to 1 July 2007) |
| Cognac, brandy | UAH 6 per litre of 100% alcohol (UAH 6.5 temporarily to 1 July 2007) |
| Cognac spirit | UAH 16 per litre of 100% alcohol |
| Tobacco raw materials | 0 |
| Cigars, cigarillos | UAH 20 per 100 sticks |
| Cigarettes | UAH 5 – UAH 11.5 per 1000 sticks and 8% of sale turnover |
| Tobacco for smoking, chewing tobacco or snuff | UAH 10 per kilogram and 8% of sale turnover |
| New cars | EUR 0.02 – EUR 0.1 per cubic centimetre |
| Used cars | EUR 1 – EUR 3.5 per cubic centimetre |
| Motorcycles, motor bikes | EUR 0.2 per cubic centimetre |
| Trailers for housing or camping | EUR 100 |
| Car bodies used for production assembly of motor transport vehicles | UAH 200 |
| Car bodies | UAH 4,000 |
| Energy materials, petrol and diesel | EUR 12 – EUR 60 per 1000 kilograms |
