Customs clearance of electric vehicles in Ukraine in 2025/2026: cancellation of benefits, taxes, and registration costs

The electric car market in Ukraine has received a boost thanks to the preferential customs clearance of electric vehicles , which has been in effect for seven years now, allowing the import of vehicles without VAT or import duties. This model will remain in effect until the end of 2025, but a new tax package will be applied to customs clearance of electric vehicles starting in 2026. The majority of imports to Ukraine are from the United States , so the Acars team is ready to share how the current schemes for importing electric vehicles in Ukraine work, which customs duties will become mandatory in 2026, and how customs clearance of electric vehicles will change in 2026 in accordance with new requirements of the Law of Ukraine.

Why is it profitable to import an electric car now?

From 2018 to December 31, 2025, preferential customs clearance for electric vehicles in Ukraine is in effect , exempting owners from VAT and import duties. The only tax buyers must pay is an excise duty on battery capacity, calculated at a rate of 1 euro per kilowatt-hour of the actual battery capacity specified in the vehicle's technical documentation.

It was this taxation model that created the conditions for active import growth. However, the government does not plan to extend the full package of benefits in the coming 2026, as the budget is suffering significant losses due to the war, and all economic decisions are tied to IMF commitments. The payment structure will change on January 1, 2026, so 2025 remains the last period when electric vehicles can be cleared through customs under the most favorable conditions.

Taxes and fees for EV imports

Until December 31, 2025, a preferential regime is in effect, under which VAT is not charged, import duty is zero, and excise duty is charged only on battery capacity at a rate of €1 per kilowatt-hour. When crossing the border, you will still be required to provide a financial guarantee of 20% VAT. This deposit is refundable after completing the declaration and submitting the refund application within 5-7 business days.

Effective January 1, 2026, customs clearance rules for electric vehicles will change. A 20% VAT will be reintroduced for imported electric vehicles, calculated on the customs value of the vehicle. Public statements from the Ministry of Finance and the relevant committee confirm that the preferential excise tax of 1 euro/kWh and zero duty for electric vehicles will likely remain in effect, but the final parameters will be determined by amendments to the Law of Ukraine. The addition of VAT will automatically increase customs clearance costs. As a result, the final price of the vehicle will increase by up to 20% compared to the 2025 level, excluding changes to base tariffs.

In addition to taxes, the cost structure includes mandatory certification, registration at the MVS service center, customs brokerage services, and technical diagnostics of the vehicle upon delivery.

Customs clearance benefits for electric vehicles in Ukraine and who can take advantage of them

The preferential scheme applies to electric vehicles with a pure electric drive—passenger cars and certain categories of trucks that do not have internal combustion engines. According to the State Customs Service of Ukraine, in the first ten months of 2025 alone, the volume of VAT tax breaks on electric vehicle imports exceeded UAH 14.5 billion, confirming the program's scale ( Forbes.ua ).

Excluded from the tax exemption are hybrids (HEV and PHEV), internal combustion engine vehicles, and home-built conversions, unless they are documented as electric vehicles. Correct classification is confirmed by the VIN, manufacturer specifications, invoice, and documents indicating the drivetrain type and actual battery capacity.

How to clear electric vehicles through customs : a step-by-step guide

Step 1

The process begins with the submission of documents to the customs broker. He is provided with:

• invoice;
• export documents;
• VIN data;
• technical specifications;
• actual battery capacity.

Based on this data, the broker completes the electronic declaration and preliminarily calculates customs duties based on current rates and the NBU exchange rate on the date of invoice. The official exchange rate determines the hryvnia equivalent of all amounts indicated in the foreign currency invoice.

Step 2

Submitting a declaration to the customs authority and paying the required amounts for customs clearance of an electric vehicle :

• excise duty;
• VAT (if provided for by the current registration regime);
• import duty (if applicable by law).

All payments are transferred to Treasury accounts so that the inspector can verify the receipt of funds.

Step 3

After submitting the declaration, the vehicle undergoes mandatory customs inspection. The inspector verifies the VIN number, technical specifications, and actual condition of the electric vehicle against the information provided in the declaration and the sender's documents. If there are no discrepancies between the documents and the actual condition of the vehicle, the customs authority decides to release the vehicle for free circulation and records this in the declaration. The mark received upon customs clearance of the electric vehicle serves as the basis for subsequent vehicle registration procedures in Ukraine.

Customs clearance of electric vehicles in 2026 vs. 2025: calculations

For clarity, we have developed a small comparative diagram:

For 2025, the calculation for customs clearance of electric vehicles (Ukraine ) is simpler. For example, with a battery capacity of 70 kWh, the excise tax will be €70. An additional financial guarantee of 20% VAT is required, which is refunded upon completion of clearance. Logistics, brokerage services, and certification costs are added to the final price.

In 2026, the structure remains the same, but a mandatory 20% VAT is added to the calculation. For the same hypothetical model with a 70 kWh battery, the base price remains unchanged, but the inclusion of VAT will significantly increase the total purchase price of the car.

The US vs. Europe: Which country offers the most favorable customs clearance for electric vehicles ?

Importing a car from the United States usually takes longer, but is often cheaper due to large auction sites and intense competition among carriers. European destinations are faster, but shipping costs and starting prices are often higher. Furthermore, cars from the United States often have more options and larger batteries, although additional body or chassis repairs may be required. European electric cars typically arrive in more predictable condition, but their repair and maintenance are often more expensive because they are tied to authorized dealers, while American models have a large aftermarket.

Customs clearance of electric vehicles in Ukraine in 2026 , after the VAT refund, will make the difference between these destinations more noticeable. However, premium models from the US may remain more advantageous due to their more advanced configurations (for example, the Tesla Model S, Ford Mustang Mach-E, and Cadillac Lyriq), while budget options from the EU will be prioritized due to their lower customs value (such as the Renault Zoe, Volkswagen e-Up!, or Peugeot e-208).

customs clearance of electric vehicles in Ukraine for over seven years and has seen how quickly import conditions are changing. 2025 remains the last year for preferential clearance, so private buyers should act before it expires.

Acars carefully considers all risks to ensure clients don't encounter document errors, incorrect customs values, or delays at the post office. Therefore, please closely monitor changes to the Tax Code and final rate parameters with us. Legislative adjustments shape the cost structure, and the correct choice of delivery destination (USA or Europe) determines the final purchase budget and the technical capabilities of the electric vehicle.