In the first half of 2026, the State Customs Service of Ukraine transferred UAH 420.1 billion in customs payments to the state budget, which is 31.9% more than in the same period of the previous year.

In January–June 2025, revenues amounted to UAH 318.5 billion. Thus, over the year the budget received an additional approximately UAH 101.6 billion.

VAT on imported goods – UAH 318.2 billion.

VAT on goods imported into the customs territory of Ukraine remains the main source of customs revenues. It accounted for about 75.7% of all payments transferred by the State Customs Service in the first half of the year. Roughly 3 out of every 4 hryvnias of customs revenues came from import VAT.

This is because the tax is levied on virtually all taxable imports, including equipment, raw materials, fuel, cars, consumer goods and products for production purposes.

Excise duty on imported goods and other payments – approximately UAH 70.9 billion (16.9% of revenues).

The bulk of this amount is expected to consist of the excise tax on imported excisable goods, primarily petroleum products, cars, alcoholic beverages and tobacco products.

Revenues from import and export duties for the first half of the year amounted to UAH 31 billion, or about 7.4% of the total volume of customs payments.

The share of customs duties is significantly lower than that of import VAT, as zero or reduced rates apply to many goods under Ukraine’s free trade agreements. In addition, certain groups of equipment, energy products and defence-related goods benefit from tax and customs privileges.

Imports of passenger cars in the first half of the year brought UAH 32.1 billion to the state budget. This is about 7.6% of all revenues transferred by the State Customs Service.

At the same time, cars with petrol engines alone provided UAH 14.6 billion, or about 3.5% of all of Ukraine’s customs revenues for the half-year.

Payments from imports of passenger cars exceeded the total revenues from import and export duties across all commodity categories.

Customs payments in the first half of the year were made by 28.3 thousand foreign economic activity participants. Their number increased by 2.5% compared with January–June 2025.

At the same time, only 2.35 thousand companies, or about 8% of all payers, accounted for 85% of the revenues. Their combined contribution can be estimated at approximately UAH 357 billion.

Another 10.6 thousand enterprises, each of which transferred between UAH 1 million and UAH 20 million, provided UAH 53.5 billion.

About 15.3 thousand representatives of small and medium-sized businesses paid up to UAH 1 million each. Their total contribution amounted to almost UAH 4.8 billion.

Thus, the bulk of revenues depends on a relatively small group of large importers of fuel, cars, machinery, raw materials, pharmaceutical and consumer products.

In January–June 2026, UAH 1.898 trillion was received by the general fund of the state budget of Ukraine. Customs payments of UAH 420.1 billion are equivalent to approximately 22.1% of this amount.

Together with the general and special funds, state budget revenues for the half-year totalled UAH 2.52 trillion.

The 31.9% growth in customs revenues significantly outpaced the increase in the number of payers, which amounted to only 2.5%. This indicates that the main drivers of growth were an increase in the value of taxable imports, changes in the exchange rate, higher tax burdens on certain categories and increased payments by the largest companies.

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