Tax and accounting insights for Ukraine
12.11.24
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Rules for importing food into Ukraine

The State Customs Service reminds that Article 378 of the Customs Code of Ukraine establishes restrictions on the importation of goods into the customs territory of Ukraine by citizens .

In particular, it is not allowed to import goods classified in groups 1-24 of the Ukrainian Classification of Goods for Foreign Economic Activity and imported by citizens for free circulation in any amount.

Groups 1-24 include: live animals, products of animal and vegetable origin, fats and oils, prepared foods, etc.

Such restrictions do not apply to:

1) alcoholic and tobacco products imported by citizens in the amount and in the manner specified in part 2 of Article 376 of the CCU;

2) food products weighing up to 10 kg in the manufacturer's packaging, which are delivered to citizens in international mail or express shipments;

3) pets (which, in accordance with Article 375 of the CCU, when imported by citizens into the customs territory of Ukraine, are subject to a written declaration and the application of control measures specified by law);

4) food products for own consumption in the amount not exceeding the equivalent of EUR 200, which are imported in the manner and amounts determined by the CMU, namely

  • in the manufacturer's packaging, intended for retail trade - in an amount not exceeding one package or a total weight not exceeding 2 kilograms of each item per person
  • without packaging - in an amount not exceeding 2 kilograms of each item per person;
  • without packaging - indivisible product ready for immediate consumption in an amount not exceeding one item per person.

When importing these food products, citizens must declare them (orally or in writing at the request of the owner of such products or at the request of a customs official).

Chapter 55 of the Customs Code of Ukraine explains in more detail the issues of admission and taxation of goods imported (sent) by citizens into the customs territory of Ukraine.

Follow the procedure for importing goods to avoid delays at the border and liability for violation of customs regulations.

State Customs Service
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