The obvious question arises: how much will customs clearance cost starting from January 1, 2019? Before answering it, let us remind you that the new bill from the Verkhovna Rada No. 8487 is designed to replace the current preferential excise tax and strengthen liability for the use of uncleared cars. Also, according to the announced bill, any car can be cleared, regardless of its year of manufacture, meaning the vehicle does not necessarily have to meet the Euro-5 environmental standards.
The new principle for calculating the excise tax is as follows:
Rate = Base rate * K volume (engine displacement/1000 cm3) * K age of the car (number of full calendar years, starting from the year following the year of manufacture). For new and used cars no older than one year, the coefficient equals one. The rate for a car with a petrol engine is 50 euros, and for a diesel engine - 75 euros.
But in addition, you will also have to pay VAT, import tax, and a contribution to the Pension Fund.
Let's look at examples of customs clearance under law No. 8487.
A compact small car Mitsubishi Lancer, which is very popular and in demand among city residents, 2011 year of manufacture with a 1.6 petrol engine, and a price of $8,550 or 7,500 euros (data source - Ukrainian aggregator site AutoMoto.ua). We calculate:
50€*1.6 (1600cm3/1000)*6(years)= 480€.
To the amount of 480€ we add 20% VAT, 3% Pension Fund tax, and 10% duty - 653€. We get the cost of the car - 8,153 euros or $9,295 (excluding related expenses such as broker services, etc.). The cost of the same cleared car with the current preferential excise tax is $11,800. This means that the upcoming excise duty on car clearance will significantly decrease, provided the car is not very old.
With diesels, the situation is different, because the base rate is 25 euros more expensive. Let's calculate the approximate cost of the excise tax using the example of a comfortable sedan Citroen C5 from 2005, with a 2.0 diesel engine, costing $2,500 - can be found on the site AvtoMoto. So, 75€*2(2000cm3/1000)*12(years)=1800€. Adding 20% VAT, 3% Pension Fund tax, and 10% import duty - the cost of the car comes out to $5,300. And this is despite the fact that the cost of the car itself is $2,500! We should also not forget about unaccounted related expenses that cannot be calculated on a calculator.
As you can see, customs clearance of old cars will become unprofitable, and these are exactly the ones most Ukrainians choose. There is an assumption that in this way the government is trying to regulate the environmental tax and encourage the import of "fresher" examples, on which the excise duty will significantly decrease compared to the current preferential excise tax.
Experts, in turn, believe that those who want to import a car manufactured before 2010, or with a large engine displacement, will benefit from this bill. In such cases, the decisive factor is the car itself, not the price.
The question "is it possible not to clear a car in 2019" remains open, as there has been no official information yet. For now, we can only follow the latest news and wait for the adoption, amendment, or cancellation of this sensational bill No. 8487.
