The issue of taxation of parcels from abroad, in particular the possible reduction or abolition of the tax-free limit of 150 euros, remains complex and requires a balanced approach. This was stated by the head of the State Tax Service, Lesya Karnaukh, commenting on the discussion surrounding imported shipments.
According to her, the topic of taxation of parcels is in the focus of the state's attention, in particular in the context of cooperation with international partners and the need to replenish the budget. Taxes, she emphasized, are of critical importance for financing the country's defense and the needs of the Armed Forces. At the same time, the current exemption for imported parcels plays an important role for volunteers and drone manufacturers, since a significant part of the components is not produced in Ukraine and is forced to be imported.
The head of the tax service noted that the introduced benefit was justified in wartime conditions and is still actively used. At the same time, she admitted that some businesses used schemes with splitting or understating the cost of parcels, which created uncompetitive conditions in the market. According to her, this is the problem that Ukrainian manufacturers regularly pay attention to.
Business representatives emphasize that it is difficult for domestic companies to compete with imported goods, in particular with products from China, which actually receive an additional tax advantage due to current import rules.
The State Tax Service emphasizes that any decisions on the abolition or restriction of benefits should be made after a detailed analysis of each individual case. According to Karnauch, for defense needs, exceptions similar to those already applied in special regimes for individual industries should apply. However, the use of benefits to minimize taxes or create non-competitive advantages requires legislative regulation.
Commenting on the possibility of taxing small parcels worth $5–10, the head of the State Tax Service noted that the option of maintaining the tax-free threshold for personal shipments at up to €45 is currently being discussed. In this case, all imported parcels will be in the customs control zone and will probably be subject to the declaration procedure.
She clarified that the final mechanism has not yet been formed. The task of the tax service at this stage is to ensure that customs-cleared goods located in the customs territory of Ukraine are correctly accounted for by business entities, reflected in accounting, and linked to the financial results of companies.
