📦 Description (what to write): Use "Used Personal Effects" or "Used Household Items", and be specific (e.g., "used men's cotton sweater, worn/washed").
What counts as "used":
- Clothing: tags removed; worn/washed
- Household items: opened packaging; light wear
- Electronics: out of original box; previously set up/used
- Books: previously read; minor wear on cover/pages
⚠️ Items with tags attached or sealed packaging may be treated as new.
Valuation (very important): Declare realistic fair-market (depreciated) value, not the original purchase price. Customs can question obvious under-valuation.
Illustrative FMV examples (not official rates): Used clothing: €3–10 per item • Used kitchenware: €2–8 per item • Used books: €1–3 each
Ukraine Customs Thresholds (to private individuals):
- Up to €150 (goods value): No duty or VAT
- Over €150: 10% duty on the amount over €150, then 20% VAT on (amount over €150 + duty)
Excise goods (alcohol, tobacco, etc.) are not covered by the exemption. Customs may sum multiple parcels sent to the same recipient/day.
Example: Declared goods value €170 → Duty: (170 − 150) × 10% = €2.00 • VAT: [(170 − 150) + 2.00] × 20% = €4.40 • Total = €6.40
Tip: Keep shipping cost listed separately on the label/invoice. The €150 test applies to goods value.
Best practices:
- Be specific in descriptions and note condition (e.g., "used, minor wear")
- Keep totals ≤ €150 when possible to stay duty- and VAT-free
- Don't split one order into multiple boxes just to avoid the threshold—customs can combine them
Last updated: October 23, 2025
