In Ukraine, since January 2018, the rules for the taxation of goods imported by individuals into the customs territory in hand luggage and in accompanying baggage through the road and railway checkpoints have changed
This is reported in Facebook by the State Fiscal Service.
Value added tax is not levied on the import of goods, the total value of which does not exceed 500 euros and a total weight of not more than 50 kg. At the same time, individuals must be absent in Ukraine for more than 24 hours and enter the country no more than once within 72 hours.
However, if individuals are absent in Ukraine for less than 24 hours or enter the country more than once within 72 hours, then VAT will not be levied on goods, the total value of which does not exceed 50 euros. Also, the total weight of imported products should not exceed 50 kg.
The GFS also notes that the rules of taxation of goods imported through air checkpoints on the state border of Ukraine, where the duty-free threshold is 1000 euros, have not changed.
https://politeka.net/news/economics/567828-na-mytnytsi-vse-po-novomu-na-shho-dovedetsya-rozkoshelytysya/
