Customs Clearance of Electric Vehicles in Ukraine 2025 – What's Changed?

In Ukraine, the number of electric cars is growing rapidly. The increase in fuel prices, the environmental aspect, and the absence of import duties are encouraging more frequent purchases of new electric vehicles instead of similar cars with internal combustion engines. However, the electric vehicle market was recently shaken by news about changes in import rules – the import tax on electric cars is returning. We will discuss what the customs clearance of electric vehicles will look like in 2025 and what documents will be needed to obtain an electric car without paying duty and VAT.

Will the Duty on Electric Vehicles Return in 2025?

Since 2018, Ukrainians have had the opportunity to purchase American, European, or Chinese electric vehicles in Ukraine at very favorable prices. The absence of import duty significantly reduced the prices of electric cars. Even after the introduction of an excise tax in 2022, which usually amounts to 100-200 euros depending on battery capacity, no duty was paid on electric vehicles.

According to the new law, the benefit of preferential customs clearance can be used until December 31, 2025. From January 1, 2026, owners of electric vehicles will have to pay VAT and duty just like those importing cars with internal combustion engines. So, fans of electric cars have less than a year to choose and register an electric vehicle advantageously without significant fees.

Preferential Customs Clearance of Electric Vehicles: What Has Changed?

After the new law on the customs clearance of electric vehicles comes into effect, during the customs clearance of each electric car, it will be necessary to pay not only the excise tax but also:

• 10% duty from the car’s invoice value;
• 20% VAT from the full value of the car including excise and duty.

This will lead to a price increase for all electric vehicles, particularly the most popular Nissan Leaf and Tesla Model 3. Their price will increase by an average of 30-35%. Most likely, by the end of 2025, it will be difficult to purchase these cars due to significant demand and long waiting periods. However, it is worth considering the TOP-13 electric crossovers, which will remain quite attractive in price even after the duty is introduced.

Documents for Electric Vehicle Customs Clearance

To take advantage of the zero customs duty on electric vehicles, you should prepare:

• An invoice, bill, or contract indicating the car's value and the details of the person on whom the electric car will be registered.
• A passport and tax identification number (TIN) or a power of attorney if the customs clearance is happening without the car owner.
• The primary vehicle registration document and documents for deregistration, depending on the country of registration, the required documents may vary.
• A customs declaration, prepared by a broker.
• Transit numbers and a vehicle registration document if the car will be driven into Ukraine on its own.

If a legal entity is importing, it will need a contract, a certificate of origin, and other documents with the car’s technical specifications that confirm the HS code.

Customs Payments and Nuances

Until the end of 2025, the preferential customs clearance of electric vehicles allows for the payment of only the excise tax upon import. The amount is calculated based on the battery capacity. For each kWh of capacity, a fee of 1 euro is required.

In addition to the excise tax itself, a customs deposit must be made. It consists of 1 euro per kWh of battery capacity plus VAT – 20% of the car's cost. The deposit is made for the period between crossing the Ukrainian border and registering the car at the internal customs office.

After the electric car has been registered at the internal customs office, you can apply for a refund of the excessively paid amounts during customs clearance. Although the deposit amount will be returned to the car owner within 10 working days after the application is filed, this nuance should be considered when calculating the total amount needed for customs clearance.

Customs Clearance of Commercial Electric Vehicles: Features and Differences

When importing commercial electric vehicles, vans, and minivans, the excise tax is not paid. Until the end of 2025, it is possible to import one of the top electric trucks or another model with zero duty and without paying VAT.

However, when clearing commercial electric vehicles, do not forget about the EUR.1 certificate of origin. Without it, you will have to pay 10% of the truck’s cost. By the way, the fee for the first registration to the Pension Fund, unlike passenger cars with ICE, does not need to be paid when importing commercial electric vehicles.

Customs Clearance of Electric Vehicles in Ukraine: A Step-by-Step Guide

The preferential customs clearance of electric vehicles is carried out in several steps and usually takes 1-3 working days.

Step One - Application Submission

ou need to prepare and submit an application to the customs authority. Attach the invoice and/or contract and other documents for the electric car to the application.

Step Two - Payment of Customs Duties

When registering a passenger car, it is necessary to pay the excise tax and a deposit, and for a commercial vehicle, 10% of the value if there is no EUR.1 certificate.

Step Three - Customs Processing

This step includes customs inspection and obtaining the customs declaration.

Step Four - Vehicle Registration

The imported electric car must be registered with the local Motor Vehicle Registration Department and the Pension Fund. When heading to the MVS service center, it is appropriate to check where the nearest charging points are. A map of charging stations in Ukraine can help with this.

Conclusion

Preferential customs clearance has significantly increased the demand for these vehicles. Those who wish to import an electric car with 0% duty by January 2026 should hurry. Given that the number of electric vehicles in Europe is quite limited, and shipping American or Chinese models will take at least several months.

In addition to importing new electric vehicles, Ukrainians often choose to buy used cars, those rebuilt after accidents, or previous model cars, which are much cheaper than showroom vehicles. However, with the return of VAT and customs duties not only will the customs clearance of electric vehicles in Ukraine become more expensive, but most popular models—both new and used—will become scarce by the summer of 2025, and the cost of available cars will significantly increase.