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Amnesty "Eurobills" — not a solution to the problem of customs clearance


The text of bills №4643- d and 4644-d, approved at a meeting of the profile "tax" committee last week. These legislative changes should solve the problem of so-called "Eurobills". We have analyzed the documents in detail: the proposals are imperfect. We explain why.


  • Reducing the cost of customs clearance (bad, not for everyone — this is the disadvantages below).
  • The first "car" bill that can be put to a vote in the Verkhovna Rada of this convocation.
  • An attempt to solve the problem of determining the customs value (which, however, creates another problem — read on).


  • Selective application: only for those who imported a car before 31.12.2020, in customs regimes of temporary import or transit. Anyone who imports "fresh" cars from abroad will pay more.
  • Temporary effect: only 180 days. When it comes time to change the car, it will be possible to clear customs only at full rates.
  • Legislative conflict: Euro-5 remains for buses and trucks. Cars — not lower than "Euro-2". The problem is not solved comprehensively.
  • Unfair tax assessment: the dependence of the amount of customs clearance on the age of the car. The same amount of payments for customs clearance of luxury and budget cars.
  • Non-compliance with international agreements: the calculation of VAT on excise duty (tax on tax) is contrary to the rules of the World Trade Organization.
  • Negative impact on the car market: possible price distortions. Cars cleared under special conditions may appear on sale at a price below the market average. This is especially true of luxury cars.
  • Corruption risks: possible illegal manipulation of the date of import of the car in the customs base to reduce the cost of customs clearance.


Bills from the profile committee of the Verkhovna Rada are a political, not a balanced rational decision. It is being promoted in order to finally "close the issue" with the "Eurobonds". It will not have a long-term impact on the Ukrainian car market. Even more: if adopted, other changes may be delayed in a long box.

The idea of "legalizing" Europlates is not new. The so-called "amnesty" of cars with foreign registration was discussed in 2016-2017. In the end, the idea was abandoned because the change in customs clearance rules should apply to all categories of citizens. The same can happen with these bills. The probability of their adoption is quite doubtful. They should be assessed only as one of the intermediate stages on the way to real reforms.

It is necessary to form a clear strategy for the development of the car market, and not be satisfied with temporary solutions. The so-called "Eurobonds" are a consequence and an indicator, not the root cause. Tax rules require changes, not only in the passenger car segment, but also in trucks and buses. However, any change must affect everyone and act on an ongoing basis.

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