The Verkhovna Rada of Ukraine did not adopt draft law No. 12360, which proposed amendments to the Customs Code of Ukraine, particularly regarding the taxation of international parcels. Only 127 members of parliament voted for the document in the second reading and in general, which is significantly less than the required minimum of 226 votes. A proposal to send the draft law for a repeated second reading was supported by 222 parliamentarians, but this initiative also did not receive support.
This is reported by Kyiv24
What changes were proposed for parcel taxation
Draft law No. 12360, prepared for the second reading, contained over 1240 amendments and proposals. In particular, it was proposed to change the rules for taxing goods imported into Ukraine through electronic interfaces: value-added tax would apply to all such goods regardless of their value, starting from 0 euros. Previously, VAT was charged only on goods worth over 150 euros.
At the same time, the draft law stipulated that parcels sent “from citizen to citizen” and worth no more than 45 euros would not be subject to taxation, provided they do not contain goods prohibited for shipment.
The draft law and international obligations
Earlier, the parliamentary committee on finance, tax, and customs policy recommended adopting draft law No. 12360 in the second reading. This issue was also considered in the context of fulfilling Ukraine’s structural obligations to the International Monetary Fund, as outlined in the memorandum dated February 13, 2026. It is estimated that the implementation of the reform could bring the state about 10 billion hryvnias annually to finance the security and defense sector.
“According to the Ministry of Finance, the draft law stipulates that VAT will be introduced on imported goods purchased through electronic interfaces, starting from 0 euros – previously, goods up to 150 euros were not subject to VAT. At the same time, according to the draft law, parcels ‘from citizen to citizen’ will not be taxed, regardless of what kind of goods they are (except for those prohibited for shipment), worth up to 45 euros.”
After the voting failure, parliamentarian Yaroslav Zheleznyak expressed the opinion that the government should prepare a new draft law that takes into account the proposals and comments of the deputies.