CURRENT 2026
One of the most common questions from people considering importing a car from the USA for the first time: "How much will customs clearance cost?" And it's the right question — customs duties often make up 25–45% of the car's value.
In this article, we break down the 2026 calculation formula, provide real-world examples for three vehicles, and explain how to avoid overpaying.
customs clearance calculation formula in 2026
Regardless of whether the car is imported from the USA, Canada, or Europe — customs clearance in Ukraine is calculated using the same formula (Law 8487/8488):
Import Duty — 10%
10% of the total value of a gasoline, diesel, or hybrid vehicle, including the auction fee and shipping (delivery from the USA to Klaipeda). For electric vehicles — 0%.
Excise Duty
Depends on engine displacement and vehicle age. The base rate for gasoline engines up to 3000 cc is €50 per 100 cc. For diesel — €75 per 100 cc. The excise is multiplied by a coefficient based on the year of manufacture. For electric vehicles, the excise duty is calculated at €1 per 1 kWh of battery capacity.
VAT — 20%
Charged on the sum of: customs value + import duty + excise duty. VAT is not included in the excise formula — it is calculated separately on the total base. From 2026, electric vehicles are also subject to full VAT (20%).
real calculation examples
Let's look at three popular cars from the USA that Ukrainians frequently purchase. Prices are average auction prices for 2026, including auction fees and shipping.
| Vehicle | Car Price (incl. auction fee & shipping) |
Duty | Excise | VAT | Total |
|---|---|---|---|---|---|
|
Toyota Camry 2019 2.5 gasoline, ~43k miles |
$14,127 | ~$1,412 | ~€1,030 | ~$3,313 | ~$20,064 |
|
Ford F-150 2020 3.5 gasoline, ~60k miles |
$24,000 | ~$2,400 | ~€2,100 | ~$5,774 | ~$34,646 |
|
Tesla Model 3 2022 electric, ~35k miles |
$19,000 | €0 (0%) | €1 per kWh of battery capacity |
~$3,800 (20%) | ~$22,870 |
* All calculations are approximate. The exact amount depends on the customs valuation and the EUR exchange rate on the date of clearance.
how to save money and choose a car with customs nuances in mind
Choose a newer car with a smaller engine
Vehicles under 5 years old have a lower excise coefficient. Excise duty is also directly proportional to engine displacement. For example:
Toyota Camry 2023:
2.5L — ~€250 | 3.5L — ~€700
Toyota Camry 2018:
2.5L — ~€750 | 3.5L — ~€2,100
Consider an electric vehicle
Zero import duty (0%) significantly reduces the VAT base. On a $20,000 vehicle, savings on the duty portion alone are around $2,000.
Pay attention to the customs clearance cost
Sometimes a cheaper auction car can end up more expensive overall due to a larger engine or older age. Always compare the final all-inclusive price.
step-by-step customs clearance procedure for a car from the USA
The car arrives at the port of Klaipeda
Currently, cars arrive at the port of Klaipeda (Lithuania), then are transported by car carrier to Ukraine. Total transit time from the USA — 35–45 days.
Document collection
Customs inspection and declaration
A customs broker submits the declaration; duty + excise + VAT are paid.
frequently asked questions
Is customs clearance for a car from the USA different from one from Canada?
No. The formula is the same for vehicles from any country. The only difference is the logistics cost — shipping from Canada is usually more expensive.
How much does a customs broker cost?
Customs broker services in Ukraine cost approximately $100–150.
What are the next steps after customs clearance?
You will need to complete certification and register the vehicle at an MIA service center. After that, you will receive license plates and be able to fully use the vehicle.
Not sure how to choose the right car at the best price?
Lion Trans experts have access to closed US and Canadian auctions. We'll find the best option for your budget, inspect the vehicle, and handle end-to-end delivery.
