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Tetyana Yermolenko
Correspondent
New rules for car customs clearance in 2025: main changes / Freepik
Importing cars to Ukraine: a complete analysis of costs, benefits and pitfalls 2025 brought both new opportunities and new challenges for car owners planning to import vehicles to Ukraine. On the Delo.ua portal, we analyze in detail all aspects of customs clearance: from basic rates to special benefits for electric cars.
Basic customs duty rates in 2025
The procedure for customs clearance of a car in Ukraine involves three main types of payments that form the total cost of customs clearance. Each of these components has its own calculation features and depends on the characteristics of the vehicle.
Toll
The basic duty rate is 10% of the customs value of the car. This rate applies to most passenger cars, regardless of their origin or engine type. The only exceptions are special categories of vehicles and those falling under preferential programs.
Excise duty
Excise duty is the most complex component in calculating customs clearance costs, as it depends on two key factors: engine size and vehicle age. Excise duty rates increase in proportion to the increase in engine size and vehicle age.
For cars with an engine capacity of up to 1000 cm³, excise duty rates are the lowest, while for powerful cars with engines over 3000 cm³, the excise duty can constitute a significant part of the total customs clearance cost. This tax becomes especially noticeable for cars older than 5 years, where additional coefficients are applied to the base rate.
VAT
Value added tax is 20% of the total cost, which includes the customs value of the vehicle, customs duty and excise duty. This component is fixed for all types of vehicles, except those with special benefits.
Revolutionary benefits for electric vehicles
2025 has become especially attractive for the import of electric cars due to the preservation of the preferential program, which will be valid until the end of the year. Electric vehicles have received the most favorable customs clearance regime in the history of Ukraine.
Full exemption from major taxes
Electric cars imported into Ukraine for the first time are completely exempt from customs duties, VAT, and basic excise duty. This means that electric car owners do not have to pay the 10% customs duty and 20% VAT, which usually account for the lion's share of customs clearance costs.
Symbolic environmental fee
The only tax that electric car owners pay is a special environmental fee of 1 euro for each kilowatt-hour of battery capacity. For a typical electric car with a battery capacity of 60-80 kWh, this means a cost of only 60-80 euros, which is ten times less than regular customs duties.
Time limit
It is important to remember that the preferential program for electric vehicles has a clear time frame. The benefits will be valid only until December 31, 2025, and there are currently no plans to extend them. This makes this year the last opportunity to take advantage of such favorable conditions for importing electric cars.
Hybrid cars: partial benefits
Hybrid cars occupy an intermediate position between classic cars with internal combustion engines and electric cars. Although they do not receive such radical benefits as electric cars, some preferences are still provided.
Hybrids typically receive reduced excise duty rates, making them slightly more affordable to clear than conventional gasoline or diesel vehicles. However, the exact amount of the discount depends on the type of hybrid system and its efficiency.
Practical tips for minimizing costs
Choosing the optimal term
If you are considering purchasing an electric car, you should hurry up with the registration by the end of 2025. After the end of the preferential program, the cost of customs clearance of electric cars will increase several times, as standard rates of duty, excise duty, and VAT will begin to apply to them.
Taking into account the age of the car
When choosing a car with an internal combustion engine, special attention should be paid to its age. Cars under 5 years old have significantly lower excise tax rates, so sometimes paying extra for a newer model can be justified by saving on customs duties.
Engine displacement as a key factor
For classic cars, engine size directly affects the amount of excise duty. Cars with engines up to 2000 cc usually have significantly lower excise rates, making them more attractive from a financial point of view.
Document management and procedures
The customs clearance process requires careful preparation of documents and compliance with established procedures. It is mandatory to submit a preliminary customs declaration to the customs authority where the car will be presented for clearance.
The owner or his authorized representatives can declare the vehicle. In complex cases, it is advisable to use the services of customs brokers who have experience working with different types of vehicles and know all the nuances of the procedure.
Prospects for change after 2025
The end of the preferential program for electric vehicles at the end of 2025 means a return to the standard taxation scheme. This could significantly affect the attractiveness of importing electric cars and change the structure of the Ukrainian automotive market.
At the same time, possible changes in the general system of customs taxation of cars should be expected. The government may review customs and excise duty rates, taking into account budget needs and the need to stimulate or discourage imports of certain categories of vehicles.
2025 remains a unique opportunity to purchase an electric vehicle with minimal customs costs. For owners of classic cars, it is important to carefully calculate all components of customs payments and choose the optimal characteristics of the vehicle.
Regardless of the type of vehicle, customs clearance remains a complex process that requires a professional approach and knowledge of current legislation. Proper planning can save significant money and avoid unforeseen expenses in the future.
