Ukraine's parliament has passed a law imposing tax on international parcels valued up to €150, ending the exemption that previously shielded such shipments from taxation. The Verkhovna Rada approved the measure, which targets the low-value import channel that has grown into a significant flow of goods into the country, according to Ukrinform.

For years, parcels worth up to €150 crossed into Ukraine without triggering tax obligations. That threshold allowed individual shipments to arrive duty-free. The new law changes that baseline and brings these parcels into the tax net.

What does the new law do?

The law subjects international parcels valued up to €150 to taxation. Under the previous framework, the €150 mark functioned as a de minimis threshold. Parcels at or below that value escaped taxation entirely.

The practical effect is straightforward. Recipients and senders of low-value international parcels now face tax consequences where none existed before. The change reaches the everyday stream of cross-border e-commerce deliveries that Ukrainian consumers have come to rely on.

Why does the threshold matter?

The €150 exemption has long been a fixture of international parcel rules, and not only in Ukraine. Many jurisdictions apply similar de minimis levels, which simplify customs processing for low-value goods but also create opportunities for structuring larger shipments into smaller, exempt parcels.

Ukrinform reported the parliamentary vote without detailing the final tally or the specific tax rates that will apply. The decision nonetheless signals a policy shift: lawmakers decided that the volume of goods moving through the exemption justified closing it.

What should practitioners watch next?

The law's passage by parliament is one step in the legislative process. Practitioners will want to monitor:

• Implementation dates — when the tax obligation takes effect for parcels already in transit.
• Rate structure — how the tax applies across the €0 to €150 value band.
• Compliance mechanics — whether carriers, postal operators, or recipients bear the collection duty.
• Cross-border e-commerce impact — how vendors shipping into Ukraine adjust pricing and logistics.

For businesses shipping goods to Ukrainian customers, the change removes a planning assumption that has held for years. Customs brokers, e-commerce platforms, and logistics providers handling inbound parcels to Ukraine should review their compliance procedures against the new tax obligation.

The law's practical consequence is a broadened tax base at the border. Every international parcel up to €150 now falls within scope. Companies and consumers alike will need to account for the added cost.