Ukraine operates a structured customs framework administered by the State Customs Service, with declarations filed electronically through the customs single-window. Regulated tech imports require a Ukrainian-language Declaration of Conformity, and selected IT and communications equipment requires certification from the State Service for Special Communications and Information Protection (SSSCIP).
Ukraine has operated under martial law since February 2022, with emergency customs amendments issued periodically. Imports require a Ukrainian-registered party with active customs registration.
IOR Service operates as your registered Importer of Record (IOR) and Exporter of Record (EOR) in Ukraine. We hold the local registration, manage Declaration of Conformity and SSSCIP workflows, file declarations with the State Customs Service, and pay duties and the 20% VAT as the legal party of record. Our compliance team monitors martial law customs amendments in real time.
Ukraine's import framework requires local compliance oversight, product certification, and country-specific documentation. Organizations entering the market without an established compliance structure often encounter customs delays, certification challenges, and operational disruption.
Local entity and customs registration requirement: Only a Ukrainian-registered party with active customs standing may file declarations. Foreign companies cannot self-clear.
Martial law customs amendments: Ukraine has issued numerous emergency customs and tax amendments since February 2022. Current rules differ materially from pre-2022 frameworks. Real-time monitoring is operationally necessary.
Declaration of Conformity in Ukrainian: Regulated technology categories require a Ukrainian-language Declaration of Conformity (distinct from EU CE marking). Documentation in English-only or untranslated EU conformity documents triggers clearance refusal.
SSSCIP certification for IT and communications equipment: The State Service for Special Communications and Information Protection certifies selected categories of IT and communications equipment. Equipment in scope cannot lawfully clear customs without SSSCIP certification.
Dual-use and restricted goods controls: Ukraine enforces strict controls on dual-use goods, military-grade equipment, and items subject to sanctions. Selected IT and telecom categories require licensing.
DCFTA tariff treatment: EU-origin goods may qualify for preferential tariff treatment under the Deep and Comprehensive Free Trade Agreement with the EU. Origin documentation must support the preference claim.
HS classification and valuation discipline: State Customs Service scrutinizes HS codes and CIF valuations. Misclassification triggers reassessment and inspection escalation.
Second-hand goods valuation: Used and refurbished equipment imports face separate valuation procedures. Pre-shipment scope confirmation is essential for RMA and refurbished tech flows.
As your registered IOR in Ukraine, IOR Service manages the full compliance stack from pre-shipment review through delivery, under a single engagement.
Pre-shipment compliance review: HS classification, restricted-item check, SSSCIP scope confirmation, Declaration of Conformity pathway determination, Ukrainian translation readiness, and dual-use screening before goods leave origin.
Documentation and customs declarations: Commercial invoice review with Ukrainian translation, certificate of origin verification (DCFTA preference documentation for EU-origin goods where applicable), packing list alignment, Declaration of Conformity coordination, SSSCIP certification compilation, and customs declaration filing.
Duties and VAT handling: We pay applicable customs duty (Ukrainian tariffs generally range from 0 to 20 percent for most IT and tech, with DCFTA preference reducing rates for EU-origin goods), 20% VAT on CIF plus duty, excise duty for applicable categories, and customs fees from our account as the registered importer. Costs are billed transparently to the client.
Regulatory approvals coordination: Liaison with SSSCIP for IT and communications equipment certification, the Ministry of Health for medical devices, and other sector regulators as required. Real-time monitoring of martial law amendments affecting client shipments.
Customs coordination and release: State Customs Service interface, query response, inspection coordination, valuation defense where required, and post-clearance audit management at Kyiv Boryspil International Airport, Odesa Port, and other entry points.
Recordkeeping and shipment updates: Customs declarations, Declarations of Conformity, SSSCIP certifications, and supporting documentation retained per Ukrainian customs retention requirements. Status updates per shipment milestone.
For re-exports, multi-destination projects, and equipment returns leaving Ukraine, IOR Service operates as your registered Exporter of Record under a single engagement.
Pre-export compliance review: HS classification, restricted-item screening for dual-use and controlled items, destination-market assessment, and export-license pathway determination before goods leave Ukrainian territory.
Export documentation: Commercial invoice review, certificate of origin preparation (DCFTA preference and other applicable frameworks), packing list alignment, export permit coordination where required, and customs export declaration filing.
Tax handling: VAT zero-rating documentation under Ukrainian export rules, export duty assessment where applicable, and customs fee settlement from our account as the registered exporter. Costs billed transparently.
Carrier and broker coordination: Interface with the carrier, customs broker, and State Customs Service for departure clearance from Kyiv Boryspil, Odesa Port, or land borders. Query response and post-departure documentation.
Recordkeeping and shipment updates: Export declarations, license records, and shipping documents retained per Ukrainian customs retention requirements. Status updates per shipment milestone.
Re-export and RMA support: Project-flow coordination across multiple destinations, handling returned equipment for RMA and refurbished tech, and temporary import-export pairing for repair and replacement scenarios.
The State Customs Service administers all import and export declarations, with electronic filing via the customs single window. Customs entries are submitted electronically with risk-based inspection assignment. Under martial law, the Cabinet of Ministers has issued emergency amendments to customs procedures, duty rates, and documentation requirements. Real-time monitoring is operationally necessary.
Regulated technology categories require a Ukrainian-language Declaration of Conformity confirming compliance with applicable Ukrainian technical regulations. The Declaration is distinct from EU CE marking; EU conformity does not automatically satisfy Ukrainian requirements. Documentation must be prepared in Ukrainian or accompanied by a certified Ukrainian translation.
The State Service for Special Communications and Information Protection certifies selected IT, communications, and information security equipment. Categories in the SSSCIP scope cannot lawfully clear customs without certification. Common categories include encryption-capable hardware, network infrastructure with security functions, and selected communications equipment.
Ukraine applies its tariff schedule based on the Harmonized System. Customs duty is calculated on CIF value. VAT applies on CIF plus duty plus excise where applicable. Second-hand and refurbished goods follow separate valuation procedures.
The Deep and Comprehensive Free Trade Agreement between Ukraine and the EU provides preferential tariff treatment for qualifying EU-origin goods. Origin certification is required to claim the preference. DCFTA does not waive non-tariff requirements (Declaration of Conformity, SSSCIP, sector permits).
VAT is 20% on the CIF value plus customs duty. Customs duty rates generally range from 0 to 20 percent for most IT and tech categories, with DCFTA preference reducing rates for qualifying EU-origin goods. Excise duty applies to selected categories.
Commercial invoice (with HS codes, CIF breakdown, and Ukrainian translation where required)
Packing list (with weights and dimensions)
Bill of lading or airway bill
Certificate of origin (DCFTA preference documentation for EU-origin goods where applicable)
Declaration of Conformity (Ukrainian language, for regulated technology categories)
SSSCIP certification (for IT and communications equipment in scope)
Export declaration (where required as part of the import documentation chain)
Technical datasheets and product specifications
Sector-specific permits (Ministry of Health for medical, other regulators as applicable)
Insurance certificate (where applicable)
Classify equipment under Ukraine's tariff schedule, identify regulated categories, and confirm the Declaration of Conformity and the SSSCIP scope.
Declaration of Conformity preparation, SSSCIP certification, DCFTA preference eligibility, sector regulator requirements.
Commercial invoice review with Ukrainian translation, certificate of origin verification, sector documentation compilation, martial law amendment review.
State Customs Service submission through the single-window, query response, inspection coordination, and release.
Paid by IOR Service as the registered importer, then billed transparently.
Delivery to consignee in Kyiv, Odesa, Lviv, or other destinations; documentation retained for Ukrainian customs audit.
EU CE marking is treated as Ukrainian conformity: EU CE marking does not satisfy Ukrainian Declaration of Conformity requirements for regulated categories. Foreign exporters commonly assume CE is sufficient. Ukrainian-language Declaration of Conformity is mandatory for in-scope categories.
Missing SSSCIP certification on IT and communications equipment: Selected IT, networking, and communications equipment is held without SSSCIP certification. Certification cannot be obtained at port.
Martial law amendment gaps: Pre-2022 customs rules cited in shipping documentation when current amendments apply. Real-time monitoring of Cabinet of Ministers amendments is non-negotiable.
HS misclassification and valuation queries: State Customs Service scrutinizes HS codes and declared values. Misclassification triggers reassessment.
Documentation in English only, without Ukrainian translation: Commercial invoices, Declarations of Conformity, and other key documents commonly require Ukrainian. Untranslated documentation triggers customs queries.
DCFTA preference claimed without origin documentation: Preferential tariff treatment under DCFTA requires proper EU origin certification. Preference claims without supporting documentation trigger reassessment.
Used or refurbished IT equipment valuation: Second-hand goods follow separate valuation procedures. Pre-shipment scope confirmation is essential for RMA and refurbished tech flows.
Tell us the origin, destination (Kyiv, Odesa, Lviv, or other), equipment scope (including any wireless, communications, or SSSCIP-relevant capability), value, Incoterm, and project timeline. Our compliance team returns an HS, Declaration of Conformity, SSSCIP, DCFTA, and martial law amendment assessment, customs documentation framework, and quote.
Available on request
Shared after initial assessment.25+ Years of International Trade & Compliance Leadership
Backed by decades of experience in global trade, IOR Service delivers the compliance frameworks, regulatory oversight, and market-entry expertise required for successful international operations. From highly regulated industries to complex cross-border projects, we help organizations move forward with certainty.Yes. IOR Service actively operates in Ukraine. The ongoing conflict has introduced additional regulatory requirements and documentation steps under martial law, but Ukrainian customs continues to process commercial imports through Kyiv Boryspil, Odesa Port, and other entry points. Our compliance team monitors amendments to martial law customs in real time.
No. Only a Ukrainian-registered party with active customs registration may file declarations, but you do not need to establish your own Ukrainian subsidiary. IOR Service acts as your registered Importer of Record, assuming legal responsibility for customs compliance, duties, and documentation on your behalf.
Ukraine restricts or prohibits the import of certain dual-use goods, military-grade equipment, and items subject to sanctions. Selected IT and communications equipment falls under SSSCIP regulation and requires certification before import. Pre-shipment restricted-item screening is part of the compliance review.
Yes. Ukraine applies customs duties and VAT on most imported goods. Customs duty rates vary by HS classification, generally ranging from 0 to 20 percent for IT and tech categories. EU-origin goods may benefit from reduced tariffs under the Deep and Comprehensive Free Trade Agreement (DCFTA). VAT is 20% on CIF plus duty.
Under Delivered Duty Paid (DDP) Incoterms 2020, the seller is responsible for all import duties, taxes, and customs clearance in Ukraine. Because the seller is typically located outside Ukraine, the seller must work through a Ukrainian-registered IOR. IOR Service acts as the DDP Importer of Record on the seller's behalf, enabling complete door-to-door delivery to Ukrainian buyers without the seller needing a local entity.
The State Service for Special Communications and Information Protection certifies selected IT, communications, and information security equipment, including encryption-capable hardware, network infrastructure with security functions, and selected communications equipment. SSCIP-certified equipment cannot lawfully clear Ukrainian customs without certification. IOR Service coordinates SSSCIP certification as part of the import workflow.
Yes. IOR Service operates as the registered Exporter of Record for outbound shipments, managing classification, export documentation, VAT zero-rating, DCFTA preference origin certification for shipments to the EU, and export customs filings. RMA and re-export coordination are supported for repair and replacement scenarios.
At minimum: a commercial invoice with a Ukrainian translation, a packing list with weights and dimensions, a bill of lading or airway bill, a certificate of origin, a Declaration of Conformity in Ukrainian for regulated categories, SSSCIP certification for IT and communications equipment in scope, and any sector-specific permits. State Customs Service reviews all documents at clearance; mismatches trigger queries and inspection escalation.
