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 last year.
In January-June 2025, receipts amounted to UAH 318.5 billion. Thus, for the year the budget received an additional 101.6 billion hryvnias. The official data was published by the State Customs Service on July 13, 2026.
The Experts Club analytical center compared the State Customs Service data with the operational report of the Ministry of Finance on the implementation of the state budget for January-June 2026.
Rating of customs revenues by main items
VAT on imported goods — 318.2 billion UAH
Value added tax 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. In other words, approximately three out of every four hryvnias of customs revenue was provided by import VAT.
The high share of VAT is explained by the fact that the tax is charged on almost all taxable imports, including equipment, raw materials, fuel, cars, consumer goods and production products.
Excise duty on imported goods and other payments — approximately 70.9 billion hryvnias
After deducting from the total amount of import VAT and customs duties, about 70.9 billion hryvnias remain, or 16.9% of revenues.
The main part of this amount should be the excise tax on imported excise goods, primarily petroleum products, cars, alcohol and tobacco products.
However, the Ministry of Finance in the operative report indicated only aggregate revenues excise tax on domestic and imported goods — UAH 152.4 billion. The separate amount of import excise duty was not disclosed in the notice. Therefore, the figure of UAH 70.9 billion is an estimate and may also include small amounts of other payments administered by customs.
Import and export duties — UAH 31 billion
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.
Share customs duties are significantly inferior to import VAT, as many goods are subject to zero or reduced rates within Ukraine's free trade agreements. In addition, certain groups of equipment, energy products and defense goods benefit from tax and customs benefits.
Structure of customs revenues of Ukraine
Thus, the approximate structure of UAH 420.1 billion is as follows:
VAT on imported goods — UAH 318.2 billion, or 75.7%.
Import excise and other payments — about UAH 70.9 billion, or 16.9%.
Import and export duty — UAH 31 billion, or 7.4%.
Experts Club calculation shows that the Ukrainian customs primarily performs the function of administration of import VAT. The customs duty itself forms less than one-tenth of the total revenue.
Cars provided more than 7% of all payments
Imports of passenger cars in the first half of the year brought UAH 32.1 billion to the state budget. This corresponds to approximately 7.6% of all revenues listed by the State Customs Service.
At the same time, only cars with gasoline engines provided UAH 14.6 billion, or about 3.5% of all customs revenues of Ukraine for the six months.
Thus, payments from the import of passenger cars exceeded the combined revenues from import and export duties for all product categories.
Large importers provided 85% of receipts
Customs payments in the first half of the year were made by 28,300 participants in foreign economic activity. Their number increased by 2.5% compared to January-June 2025.
At the same time, only 2.35 thousand companies, or about 8% of all payers, provided 85% of revenues. Their combined contribution can be estimated at approximately 357 billion UAH.
Another 10.6 thousand enterprises, each of which transferred from 1 million to 20 million UAH, provided 53.5 billion UAH.
About 15.3 thousand representatives of small and medium-sized businesses paid up to 1 million UAH each. Their total contribution amounted to almost UAH 4.8 billion.
This indicates a high concentration of customs revenues: the main part of revenues depends on a relatively small group of large importers of fuel, cars, machinery, raw materials, pharmaceuticals and consumer products.
Customs provided more than a fifth of the revenues of the general fund
For January-June 2026, the general fund of the state budget of Ukraine received UAH 1.898 trillion. Customs payments in the amount of UAH 420.1 billion are equivalent to approximately 22.1% of this amount.
Together with the general and special funds, the revenues of the state budget for the half year amounted to UAH 2.52 trillion.
The increase in customs revenues by 31.9% significantly outstripped the increase in the number of taxpayers, which amounted to only 2.5%. This indicates that the main growth factors were an increase in the value of taxable imports, a change in the exchange rate, an increase in the tax burden on certain categories, and an increase in the payments of the largest companies.
The most complete official source of detailed information by budget classification codes is the state portal Open Budget. The State Customs Service publishes the total volume of payments and the structure of payers, and the Ministry of Finance publishes the main tax articles. At the time of preparation of the material, a separate complete table of the State Customs Service with the distribution of UAH 420.1 billion for all types of payments in one document was not made public.
