Ukraine

The standard VAT (PDV) rate is 20 percent, levied on customs value plus duty and excise. A reduced rate of 7 percent applies to certain pharmaceutical and medical products.

Clearance is electronic via the State Customs Service. Since 1 October 2022 Ukraine has joined the EU Common Transit procedure (NCTS), using a single declaration and a single guarantee across more than 30 countries.

Sea trade runs through the Ukrainian Black Sea corridor (Odesa, Chornomorsk, Pivdennyi) and the Danube ports of Izmail and Reni; rail and road via the EU Solidarity Lanes. Civil airspace has been closed since 24 February 2022.

Yes. Ukraine has a DCFTA with the EU, whose upgraded version entered into force on 29 October 2025. A free trade agreement with EFTA, and thus Switzerland, has been in force since 2012; a modernised version was signed in 2025.

Ukrzaliznytsia runs a broad-gauge network (1520 mm). A break of gauge is required at the EU border with Poland, Slovakia, Hungary and Romania. A large share of foreign trade runs through these Solidarity Lanes rail corridors.

Ukraine itself is not under international sanctions. It applies extensive sanctions of its own against Russia and Belarus; EU and US sanctions on Russia affect routing and compliance.

Mainly grain (wheat, maize), oilseeds and sunflower oil, plus iron, steel and ores. Imports are dominated by petroleum products, machinery, vehicles and consumer goods.

This page links to important partner countries (based on import/export partners) for quick context.

• CN
• PL
• DE
• TR
• IN
• RO

For international shipments, these terms are a good quick start:

• Incoterms
• AWB (Air Waybill)
• Bill of Lading (B/L)
• HS Code
• UN/LOCODE