New amendment to the Tax Code of Ukraine entered into force on July 1, 2019.
There are two formulas for calculating customs payment:
Example 1: $130 Calvin Klein Shoes
Value of the goods: $130 (115EUR)
Customs duty: N/A
VAT: (115EUR-100EUR) * 20% = 3 EUR
Total payment: 3 EUR
Example2: $600 iPhone
Value of the goods: $600 (530EUR)
Customs duty: (530EUR-150EUR) * 10% = 38 EUR
VAT: (530EUR-100EUR + 38EUR) * 20% = 93.6 EUR
Total customs fees: 131.6 EUR
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