Commercial vehicles

N1 — goods vehicles up to 3.5 t (vans, pickups). N2 — 3.5–12 t, N3 — over 12 t (tractors, heavy trucks). M2/M3 — buses. Category determines duty rates, excise and certification requirements. Pickups are a pitfall: a double cab with a small bed may be reclassified as a passenger car (higher duty).

Import duty on N1 — 10% (like passenger cars); on N2/N3 — usually 0–10% depending on the tariff code and origin (EU/EFTA preferences give 0% for European vehicles). Excise on commercial vehicles is absent or minimal (a big difference vs passenger cars). VAT 20% — on customs value + duty.

Importing for a company: same duty/VAT, but VAT can be credited (for VAT payers) — a real 20% saving. Freight FOPs benefit from registering vehicles to the company/FOP with VAT. An individual pays everything with no credit. Plus depreciation in company accounting.

Check the tariff code before buying — it sets the rate. Euro-5+ required for registration in Ukraine. For high-mileage CVs (300k+ km) check frame/suspension — repairs can exceed the savings. Spare parts carried in the cargo area count as separate goods at customs.