Car customs clearance calculator

Import duty, excise and VAT at the 2026 rates for a petrol, diesel or hybrid car or an EV, with the pension levy and the full price of the car.

€
cc
kWh
UAH
UAH
Customs payments in total
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Customs value in hryvnias
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Import duty
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Excise
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VAT 20%
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Total in euros
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Pension levy
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Car with clearance and costs
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Payments as a share of value
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Payments by year of manufacture

DutyExciseVAT
Customs payments by year of manufacture
Year builtAge coef.ExciseDutyVATTotal

How to use the calculator

Choose the engine type and enter the car's customs value in euros: usually the price from the contract or auction invoice. For a petrol or diesel car add the engine size in cc and the year of manufacture; for an electric car, the battery capacity in kWh from the specifications. Then choose the origin: if the car was made in the EU and will have a EUR.1 certificate, the duty is zero; in all other cases it is 10%.

The calculator takes today's euro rate from the NBU website. If you will clear customs later, enter the rate you expect: all payments are calculated in hryvnias at the rate on the day the declaration is filed. The «Shipping, broker, certification» field shows the full price of the car, and you can switch off the pension levy if you only want the customs payments.

Below the result there is a chart and a table: for petrol and diesel they show how payments for the same engine change with the year of manufacture; for a hybrid or an electric car, with the car's value.

What customs clearance consists of

Payments when clearing a passenger car through customs in 2026
PaymentPetrol, dieselHybridElectric
Import duty10% of customs value, 0% for EU cars with EUR.110%, 0% with EUR.10%
ExciseRate × engine size / 1000 × age coefficient€100 per car€1 per kWh of battery
VAT20% of customs value + duty + excise
Pension levy at first registration3-5% of value3-5% of valueNot paid

VAT is charged on the price together with duty and excise, so every hryvnia of excise adds another 20 kopecks of VAT, and for old cars with large engines the taxes can exceed half the car's value.

How excise is calculated

Base excise rates
EngineUp to the limitAbove the limit
Petrol, limit 3,000 cc€50€100
Diesel, limit 3,500 cc€75€150
Hybrid (HEV, PHEV)€100 per car
Electric€1 per kWh of battery capacity

Age is counted in calendar years, and the build date within the year does not matter: in 2026 a 2018 car has a coefficient of 2026 - 2018 - 1 = 7, while 2024 and 2025 cars have 1. So excise stays the same for the whole calendar year and rises on 1 January.

Excise on a petrol car by engine size and age coefficient, €
EngineCoef. 1Coef. 5Coef. 10Coef. 15
1,398 cc69.90349.50699.001,048.50
1,598 cc79.90399.50799.001,198.50
1,998 cc99.90499.50999.001,498.50
2,497 cc124.85624.251,248.501,872.75
2,995 cc149.75748.751,497.502,246.25

For diesel the rate is one and a half times higher: a 1,995 cc engine with a coefficient of 10 pays €1,496.25 of excise, and a 2,993 cc engine with a coefficient of 15 pays €3,367.12.

Worked examples

Compare the first and last examples: the €6,000 car costs €4,000 less, yet its clearance is only €680 cheaper. For old cars with large engines the benefit of a low price often disappears at customs, so work out the payments before you buy.

Pension levy at first registration

After customs clearance the car has to be registered at an Interior Ministry service centre. At the first registration in Ukraine you pay the compulsory state pension insurance levy: it is calculated on the car's value excluding VAT as stated in the documents, including the customs declaration. The rate depends on the subsistence minimum for working-age people on 1 January, which is UAH 3,328 in 2026.

Pension levy in 2026
Car valueRate
Up to UAH 549,120 inclusive (165 subsistence minimums)3%
UAH 549,120 to 965,1204%
Above UAH 965,120 (290 subsistence minimums)5%
Electric car0%

How to save and avoid mistakes

  • Do the sums before you buy. Compare cars at the same price but of different years: for a 2.0-litre engine the excise gap between coefficients 5 and 15 is almost €1,000, and about €1,200 with VAT.
  • Check the country of origin. The country of sale does not affect the duty. Only European origin confirmed by EUR.1 gives zero duty. Since June 2026 the preference is applied after the certificate is verified, so allow time for that.
  • Do not understate the value. Customs compares the declared price with price databases and may adjust the customs value, in which case duty and VAT rise and clearance takes longer.
  • Mind the exchange rate. Payments are calculated in hryvnias at the NBU rate on the day the declaration is filed. A one-hryvnia change in the rate moves the total for the €10,000 example by about UAH 4,000.
  • Budget for other costs: shipping, a customs broker, certification, inspection and registration at the service centre. Enter these in the calculator's separate field.

Buying the currency for a car in advance and without needless losses on the rate is covered in our article on currency exchange. If the purchase is a big goal several years away, there is a savings plan in “How to save for a big purchase”.

FAQ

How much does car customs clearance cost in Ukraine in 2026?

For a 2018 petrol car with a 2.0-litre engine and a customs value of €10,000 imported from the USA, the payments come to about €4,039: €1,000 duty, €699.30 excise and €2,339.86 VAT. For an older car or a large diesel the sum grows because of excise, and for an electric car most of it is VAT.

How is excise on a car calculated?

Excise = base rate × engine size in litres × age coefficient. The base rate for petrol is €50 (€100 above 3,000 cc) and for diesel €75 (€150 above 3,500 cc). The age coefficient is the number of full calendar years since the year of manufacture, from 1 to 15. Hybrids pay a flat €100 and electric cars €1 per kWh of battery.

Do electric cars pay VAT in 2026?

Yes. The VAT exemption for electric cars ran until 31 December 2025; since 1 January 2026, 20% VAT is paid at customs. Import duty on electric cars remains zero, excise is €1 per kWh of battery capacity, and no pension levy is paid at first registration.

When is the duty on a car from the EU zero?

When the car is of European origin and this is confirmed by a EUR.1 certificate. Buying in the EU does not count by itself: a car built in the USA or Korea and sold in Germany pays 10%. Since June 2026 the State Customs Service applies the preference after the exporting country's customs has verified the certificate.

Which exchange rate is used?

The NBU official euro rate on the day the customs declaration is filed. The calculator loads the current NBU rate automatically, and if that fails it uses a default rate that you can change by hand.

What is the pension levy and is it part of customs clearance?

It is a separate payment at the first state registration of a car in Ukraine and is not part of the customs payments. It is 3%, 4% or 5% of the car's value excluding VAT, depending on whether it exceeds 165 and 290 subsistence minimums. Only electric cars are exempt.

Figures used in the calculation

  • Subsistence minimum for working-age peopleUAH 3,328/mo
    from January 1, 2026
  • Standard VAT rate20%
    standard rate, Tax Code 193.1(a)
  • NBU official euro rate, UAH (customs calculator default)51.04
    6 Nov 2026

Checked against official sources on October 29, 2026. When a figure changes, it is updated on every page of the site.

Sources

  1. Tax Code of Ukraine, subparagraph 215.3.5-1: excise rates on passenger cars, engine and age coefficients (in Ukrainian)
  2. State Tax Service - how to complete annex 1-3 to the excise return: engine coefficient (volume / 1000), age coefficient, rates in euros (in Ukrainian)
  3. Law of Ukraine «On the Customs Tariff of Ukraine» No. 674-IX: import duty rates on passenger cars (in Ukrainian)
  4. Debet-Kredyt - excise on electric cars: €1 per kWh of battery capacity (in Ukrainian)
  5. Bukhhalter&Zakon - excise on hybrid passenger cars: €100 per car (in Ukrainian)
  6. Finance.ua - payments when importing an electric car in 2026: 20% VAT, 0% duty, pension levy (in Ukrainian)
  7. Kurs.com.ua citing the State Customs Service - the EUR.1 preference is applied after origin verification (since June 2026) (in Ukrainian)
  8. Main Service Centre of the Interior Ministry - pension levy at first registration of a passenger car in 2026: 3%, 4% and 5%, exemption for electric cars (in Ukrainian)

The calculation is for reference only: the final amounts are set by customs based on the customs value, proof of origin and the NBU rate on the day the declaration is filed. It is not legal or tax advice.

Spotted a mistake or an outdated figure? and we will check it against the primary source and fix it.