EV customs in Ukraine in 2026: 20% VAT, €1 per kWh excise and worked examples

How an electric car is cleared through Ukrainian customs after 1 January 2026: 0% duty, excise of €1 per kWh of battery capacity, 20% VAT. The formula, worked examples, the rules for hybrids and what to check on a lot before bidding.

·3 min read
Electric car with a charging cable beside a battery and stacked customs charges

Until the end of 2025 an electric car was the cheapest vehicle to clear in Ukraine: no duty, no VAT, only a token excise. Since 1 January 2026 the VAT exemption no longer applies — it was not extended in the 2026 budget.

For a dealer that changes one thing: the customs bill on an EV now tracks the price of the car, not just its battery. Below are the current formula, worked examples and what it means for an auction bid.

What changed on 1 January 2026

ChargeBefore 2026From 1 January 2026
Import duty0%0%
Excise€1 per kWh€1 per kWh
VAT0% (exempt)20%
Pension fund feeNot chargedNot charged
Only VAT changed — but it is the largest of the charges.

The formula for an electric car

  1. 1Duty — 0%. The rate for electric cars is zero.
  2. 2Excise = €1 × battery capacity in kWh. For a 75 kWh battery that is 75 euros.
  3. 3VAT = 20% × (customs value + excise). Customs value is the price of the car plus the cost of getting it to the border.

Because excise is small and there is no duty, clearing an EV is effectively 20% of customs value plus a few dozen euros. The customs calculator runs it for a specific car.

Worked examples

CarCustoms valueExciseVATTotal
40 kWh battery$8,000€40≈ $1,610≈ $1,655
60 kWh battery$15,000€60≈ $3,015≈ $3,085
82 kWh battery$25,000€82≈ $5,020≈ $5,115
Rounded; excise is converted from euros at the rate on the declaration date. Before 2026 the bill ended at the Excise column.

Pension fund fee and registration

The pension fund fee at first registration — 3–5% of value for combustion cars — is not charged on electric cars. Certification and registration at a service centre apply as for any import; see the guide to certification and first registration of a US car.

What about hybrids?

Hybrids get none of the EV treatment: 10% duty, 20% VAT, and excise at a flat €100 per car, regardless of engine size or age. That makes a full hybrid noticeably cheaper to clear than a petrol car of the same age with a large engine.

One caveat: customs may classify a mild hybrid as an ordinary combustion car, in which case excise follows the engine-size-and-age formula. If in doubt, calculate both and confirm the commodity code with your broker before bidding.

What to check on a lot before bidding

  • Battery capacity. It sets the excise, and the battery version sets the resale price. A VIN decode or the window sticker shows it.
  • Damage type. An underbody impact or flooding on an EV is a risk to the battery, the most expensive component. See damage codes.
  • Title. Same rules as any car: a title check before the bid.
  • Battery health is unknown. The auction does not measure it. Price that in rather than hoping.

What it means for your bid

The maximum bid on an EV is now worked out like any other car — backwards from resale: minus margin, repair, 20% VAT, logistics and auction fees. Bidding 2025 prices on the same models today takes 20% of the car’s value out of your margin. The full logic is in the guide to the landed cost of a US car.

NotedCar prices EV customs together with auction fees and freight, and shows the maximum bid that protects your margin.

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