A complete guide with formulas, examples and real calculations

• In 2026, car customs clearance in Ukraine will become more expensive
• The main change is 20% VAT on electric vehicles from January 1, 2026
• Customs clearance formulas for gasoline, diesel and hybrid cars remain unchanged
• The customs clearance date and the contract date are critical

In 2026, the rules for car customs clearance in Ukraine will partially change

The most noticeable changes concern electric vehicles: from January 1, 2026, they will be subject to a 20% VAT rate .

In this article you will learn:

• How much does it cost to clear a car in 2026?
• How to calculate the cost yourself
• What formulas apply to different types of cars?
• How to avoid unnecessary expenses

What is car customs clearance in 2026?

Car customs clearance is the payment of mandatory taxes and fees when importing a vehicle into Ukraine.

The total customs clearance amount depends on:

• Engine type;
• Engine displacement or battery capacity;
• Age of the car;
• Customs value

Main payments during customs clearance:

• Import duty
• Excise tax
• VAT
• Additional costs (registration, certification, services)

The main change in 2026: VAT on electric vehicles

What changes from 01.01.2026

From January 1, 2026, when importing electric vehicles into Ukraine:

• VAT 20% applies
• VAT is charged on the cost of the car under the purchase and sale agreement.

How to calculate car customs clearance in 2026

1. Import duty

Duty = 10% × customs value of the car

For electric vehicles — 0%

2. Excise tax

Excise tax = base rate × engine capacity × age of car

For electric vehicles:

Excise duty = 1 euro × 1 kWh of battery capacity

3. VAT

VAT = 20% × (customs value + duty + excise duty)

From 2026, this formula will also be relevant for electric vehicles.

Examples of car customs clearance in 2026

Below is a table with examples of car customs clearance in 2026 for different engine types.

This calculation will NOT include customs brokerage services , which will cost approximately €250.

Real-world example: Audi E-tron 55

Until 31.12.2025

Price of the car under the contract:

1,343,600 UAH (excluding VAT)

From 01.01.2026

Calculation formula:

1,343,600 × 1.2 = 1,612,320 UAH

VAT 20%: 268,720 UAH

Total contract amount: UAH 1,612,320

These are additional costs that are important to consider in advance.

How to reduce customs clearance costs in 2026

• Correctly draw up a sales contract
• Check UKT Foreign Economic Activity Code
• Correctly determine the customs value

If in doubt, it is better to make a calculation before buying a car .

Advice from West Auto Hub:

Most customers are guided only by the price of the car. But in 2026, the dates of the contract and customs clearance are of key importance . Even a few days can increase costs by hundreds of thousands of hryvnias.

Questions and answers

Will VAT apply to electric vehicles in 2026?

Yes. from 01.01.2026, VAT 20% is mandatory.

Is it possible to avoid VAT on electric cars?

Only if sales and customs clearance are completed by 12/31/2025.

What is VAT calculated on when clearing a car?

VAT is calculated on the cost of the car under the purchase and sale agreement, taking into account customs duties and excise duties.

Will the excise tax change in 2026?

No. The excise tax formula remains unchanged.

Who will help with an accurate calculation?

The West Auto Hub team conducts a full calculation before purchasing a car.

Sources

• Customs Code of Ukraine
• Tax Code of Ukraine
• Clarification of the State Customs Service of Ukraine
• West Auto Hub Import Practice

Conclusion

Customs clearance of cars in 2026 becomes more expensive, especially for electric cars. Accurate calculation and correct dates are critically important. West Auto Hub supports the import of cars on a turnkey basis - without errors and with an explanation of each step.