The Treasurer’s Guide to Trade Finance

Ukraine

Tariffs/taxes

Imports

ƒ Import tariffs average around 5 percent.
Tariffs vary according to whether the imports
are from countries with which Ukraine has
a free or preferential trade agreement, from
countries granted ‘most favoured nation’
status, or from other countries.

ƒ Excise duties also apply to certain imports.

ƒ There is also VAT of 20 percent on most
imports.

Exports

ƒ Tariffs are levied on animal hides and skins,
livestock and sunflower seeds.

Financing requirements for imports/

exports

ƒ NBU approval is needed for advance import

payments exceeding 180 days.

ƒ There are no financing requirements for

exports.

Prohibited items

ƒ Imports that are prohibited in accordance

with UN Security Council resolutions, such

as items deemed a threat to fauna and flora

and national security.

ƒ Additional items prohibited for import:

weapons and ammunition, hazardous

substances, narcotics, various

pharmaceutical products, batteries and

liquor.

ƒ Exports that are prohibited in accordance

with UN Security Council resolutions.