Goods Across Borders · Customs rule card
Tobacco Cigarettes → Ukraine
Purpose: Traveling · Verified: 2026-07-25
Tobacco Cigarettes is restricted for travelers entering Ukraine; declare above the personal allowance.
Details
Tobacco Cigarettes requires declaration at customs (and in some cases an import permit) when carried by travelers into Ukraine. State Customs Service of Ukraine applies a personal-allowance threshold per item category; quantities above attract duty + the destination's VAT/GST rate (20%) plus, for select categories, an additional excise tax. EU customs harmonisation and EU Regulation 608/2013 IPR enforcement apply alongside national rules. Travelers should consult State Customs Service of Ukraine for the current quantity threshold + documentation requirement before departure.
Leaving with this item
Cigarettes for personal use may be exported from Ukraine freely; destination duty-free allowances (typically 200 cigarettes) govern the arrival side.
Practical advice
Carry Tobacco Cigarettes in carry-on where applicable (medication / lithium battery / valuables). On arrival, walk the Red Channel and declare on the customs form. State Customs Service of Ukraine computes duty + VAT at the published rate. Have the purchase receipt + (for medication) the original prescription available.
Customs authority
State Customs Service of Ukraine · https://customs.gov.ua/