Enter the engine type, year of manufacture and car value - the calculator instantly shows the excise duty, customs duty, VAT and pension fee at the NBU rate.
The calculation is approximate and is not financial or legal advice. Before clearing your car, check the amount with the official State Customs Service calculator.
How car customs clearance is calculated
Excise duty for internal combustion cars is calculated as: base rate (euro per 1000 cc) × engine size in cc / 1000 × age coefficient. The base rate depends on fuel type and engine size: for petrol it is 50 euros (up to 3000 cc) or 100 euros (above), for diesel it is 75 or 150 euros. Electric cars have a different excise - 1 euro per kWh of battery capacity, with no age coefficient.
Customs duty is 10% of the car’s customs value (contract price plus delivery to the border) - excluding excise. For electric cars the duty is 0%. VAT is calculated on the sum of customs value, duty and excise together, at a rate of 20% - this rate also applies to electric cars from January 1, 2026. Separately, not at customs but at first registration at the MVS service center, a pension fund fee is paid based on the car value in hryvnia at the NBU rate - 3%, 4% or 5% depending on the amount. Electric cars are exempt from the pension fee.
Example: a petrol car from 2012 with a 2.0-liter (2000 cc) engine, customs value 14,000 euros, cleared in 2026. Age coefficient = 2026 − 2012 − 1 = 13. Excise = 50 € × 2000 / 1000 × 13 = 1,300 €. Duty = 10% × 14,000 € = 1,400 €. VAT = 20% × (14,000 + 1,400 + 1,300) = 3,340 €. Total at customs = 1,300 + 1,400 + 3,340 = 6,040 €.
At a rate of about 50 UAH/€, the car’s customs value in hryvnia is around 700,000 UAH, which falls into the second pension fee tier (165 to 290 subsistence minimums) - 4% of the value, i.e. 28,000 UAH, paid separately at registration with the MVS service center.
Everything about calculating car customs clearance in Ukraine
Car customs clearance is the sum of several payments: excise duty, customs duty, VAT and a separate pension fund fee. Each payment has its own calculation base and rate, so it is easy to misjudge the total. The calculator shows every component separately plus the total.
Why excise rates differ for petrol, diesel and electric
Excise rates are set by the Tax Code separately for each engine type and depend on engine size (for combustion engines) or battery capacity (for electric cars). This is a fiscal tool: the state builds an environmental and age factor into the excise - older and larger-engine cars pay more.
The pension fee is a separate payment, not at customs
Unlike excise, duty and VAT, the pension fund fee is not paid at the customs checkpoint but at first registration of the car at the MVS service center. It is easy to forget when budgeting for customs clearance, so the calculator always shows the "total with all payments" figure that includes both customs and registration payments.
EN