Shipping Goods Abroad from Ukraine: How to Choose a Delivery Method and Prepare a Sale

To arrange a sale of goods abroad, first check the requirements for the specific product in the buyer’s country, agree on customs clearance, and calculate shipping costs and possible return costs. Then compare international post, express delivery, and commercial freight transport using written quotes from carriers. It makes sense to assess shipping charges together with brokerage services, import charges, and costs in case the buyer refuses the goods.

A Ukrainian entrepreneur handles export under Ukrainian rules, while import and sale to the buyer must comply with the destination country’s requirements. Before the first shipment, determine who will declare the goods, who will act as the importer, and who will pay import value-added tax (VAT), customs duties, and representative fees. For consumer goods sold in the European Union (EU), also check product safety and buyer information requirements.

Check the product before accepting an international order

A practical approach is to start with one product and one market. Prepare a product description: purpose, material or composition, manufacturer, country of origin, usage details, and whether it contains batteries, liquids, or other components that may affect shipping. Add product and labeling photos. This information will help the carrier and customs broker assess your specific product.

It is useful to carry out the checks in this order:

1. Ask a broker whether the product can be exported from Ukraine and what permits are required.
2. Check the destination country’s requirements for importing, labeling, and selling this product.
3. Get confirmation that the carrier accepts the product under the chosen service and route.
4. Agree on packaging, the permitted value, weight, and dimensions of the packed shipment.

Article 235 of the Customs Code of Ukraine prohibits sending, among other things, goods whose export is prohibited by law and goods lacking the required permits. International postal items are also subject to the requirements of Universal Postal Union acts. Therefore, do not rely on one general list of “prohibited goods” for every export method.

Some restrictions depend on the status of the sender and recipient. For example, Article 235 prohibits sending goods in groups 1–24 of the Ukrainian Classification of Goods for Foreign Economic Activity (UCG FEA) in international postal and express items when they are sent by individuals or addressed to individuals. An exception is provided for food products weighing no more than 10 kilograms in total in the manufacturer’s packaging.

However, under these conditions, alcoholic beverages and tobacco products are prohibited regardless of value. This exception by itself does not confirm that food products may be imported into another country or accepted by a carrier. If you sell food or other goods subject to special requirements, agree on the full route and documentation before accepting payment for the order.

Compare post, express delivery, and freight transport

The matrix below can help you prepare a request for quotes from carriers. It describes a practical selection process; whether a shipment can be sent depends on the product’s characteristics, service rules, and customs requirements.

Measure and weigh the goods after final packing. In your request, specify the number of packages, the dimensions of each package, actual weight, value, contents description, and exact destination address. Ask the carrier to state in writing which weight it will use for its calculation and what surcharges could change the final bill.

Compare quotes using the same information. Each quote should clearly state what the service includes, its terms and estimated delivery time, possible customs clearance delays, and the process for compensation in case of loss or damage. For expensive or fragile goods, check packaging requirements, exclusions from coverage, and the documents needed to file a claim. Declared value does not explain all compensation terms.

What to ask about returns

Before shipping, ask for cost estimates for situations where the recipient does not respond, refuses the goods, or does not pay the applicable charges. Clarify the free storage period, any charges that apply afterward, how a return is authorized, and the cost of repeat customs clearance. Ask what happens if a return is impossible or the seller has not ordered one.

To compare routes, use the full cost: delivery to the buyer, clearance, charges under the chosen sales model, storage, and return. Also assess whether you will be able to resell returned goods after inspection and repacking.

Prepare a commercial invoice and agree on the declaration process

For goods sold, prepare a commercial invoice that matches the order and the actual transaction. The practical list of information to agree on with a broker includes:

• the invoice number and date, seller and buyer details, and recipient details if the recipient differs from the buyer;
• a clear description of each product line, its purpose, material, or composition;
• quantity, unit of measure, unit price, total amount, and currency;
• the country of origin and the Harmonized Commodity Description and Coding System (HS) code, as well as any national code required for clearance;
• the agreed payment and delivery terms, with costs itemized separately if required by the clearance arrangement.

A description such as “accessories” may not be enough for classification. One hypothetical example of a more detailed description is “reusable shopping bag made of cotton fabric.” Give the broker the product’s composition and characteristics so they can check its code. Do not determine the code solely by looking up a similar name online: charges and possible restrictions depend on classification.

Check the country of origin against the documents as well. The fact that goods are shipped from Ukraine does not by itself prove Ukrainian origin. If you plan to claim a tariff preference, agree in advance with the broker on the conditions and required proof.

Do not describe a sale as a gift or undervalue the goods. A pro forma invoice may be used at an appropriate stage of an arrangement or for another actual transaction, but its title does not change the nature of a sale. Compare the invoice with the order, payment details, and packing list so the quantities, descriptions, and amounts are consistent.

When export under a register up to EUR 1,000 may be available

Under Part 12 of Article 236 of the Customs Code of Ukraine, businesses may place goods with a total customs value of up to EUR 1,000 under the export procedure through international postal or express shipments by submitting an additional register through the operator. The goods must not be subject to export duty or export restrictions under Article 197 of the Code. Under Part 7 of Article 236, these registers replace customs declarations.

Therefore, a value of up to EUR 1,000 is only one of the conditions. Before shipping, get confirmation from the operator that it will apply this procedure to your goods, and agree on documentary proof of completed export clearance. For example, Nova Poshta’s international cooperation terms require the sender to obtain customs accreditation, choose a customs clearance method, prepare accompanying documents, and agree on the shipment. If you have not yet completed customs accreditation, ask the operator’s international manager how to meet this requirement before your first shipment. The operator requires separate contracts for domestic and international delivery.

Identify the importer and the payer of customs charges

Before confirming the price, state in the contract or order terms who will arrange import clearance, whose name will appear on the declaration, and who will fund import VAT, customs duties, and representative fees. Also agree on who will provide documents to the broker and respond to their requests. Check this arrangement with the carrier: the chosen service must support the model you need.

Do not assume the buyer will pay all charges simply because they are the parcel recipient. The legal obligation to pay depends on the procedure and the parties’ roles, while the agreement between seller and buyer determines who bears the costs in their relationship. Before paying, the buyer should understand the full price or how additional amounts will be determined.

How to account for customs duty on low-value shipments to the EU

For shipments to the EU valued at up to EUR 150, do not assume they are automatically exempt from customs duty. Article 2 of Council Regulation (EU) No 2026/382 provides for a temporary duty of EUR 3 per product category in a shipment with a total intrinsic value of up to EUR 150 for specified procedures: imports through the Import One-Stop Shop (IOSS) system or postal items as defined by the relevant EU customs rules. For other shipments outside IOSS, whether this amount applies cannot be determined solely by the parcel’s value.

According to the European Commission’s guidance, the calculation depends on tariff classification, not the number of physical units. For this calculation, goods are grouped by tariff subheading: several items under one subheading make up one category, while items under different subheadings are separate categories. This duty is accounted for separately from import VAT and clearance fees. Preferential origin may affect the result only if the relevant conditions are met, including those for the declaration procedure. Ask a broker to calculate the charges for the actual contents of the order and the chosen route.

Check product safety before selling in the EU

EU Regulation No 2023/988 on general product safety (GPSR) applies to relevant consumer goods and risks that are not governed by specific EU requirements. It has exceptions, including for food, medicinal products, and antiques. Goods subject to specific regulation require you to identify the applicable sectoral requirements. So start your check by identifying the product category.

If you are the manufacturer of a product covered by the GPSR, Article 9 requires a risk analysis and technical documentation. The documentation must include a general description of the product and its essential safety-related characteristics and, where necessary, information about risks, measures to reduce them, and testing. The manufacturer must keep the documentation up to date and retain it for 10 years after the product is placed on the market. If you resell a product, request the information needed to check its compliance from the manufacturer.

Check the product or batch identifier, manufacturer details, postal and email addresses, and any required instructions and warnings in a language consumers in the relevant country can understand. The permitted location for this information depends on the specific requirement and the product’s characteristics. For products covered by Article 16 of the GPSR, also state the name or business name of the responsible economic operator in the EU, along with its postal and email addresses, on the product, packaging, parcel, or an accompanying document.

CE marking (from the French Conformité Européenne, meaning “European Conformity”) is used when the rules for the relevant product category require it; the GPSR does not impose a universal requirement to put CE marking on all consumer goods.

Distinguish the importer from the product safety responsible operator

Article 16 of the GPSR requires a responsible economic operator established in the EU for covered products. This role may be performed by a party that meets the relevant legal conditions. A contact you know abroad or a warehouse address does not by itself meet this requirement.

The importer for customs clearance and the product safety responsible operator have different functions. One company may combine the relevant roles if it meets the requirements, but handing goods to a carrier does not confirm that it does. Agree in writing on who checks documentation and labeling, what authority they have, and how they interact with supervisory authorities.

Check the product listing against Article 19 of the GPSR before publishing it. A distance offer must clearly display the manufacturer’s details and postal and email addresses; for a manufacturer outside the EU, it must also show the corresponding details of the responsible operator in the EU. Add product images and identifying details, required warnings, and safety information.

Agree on returns with the buyer and carrier

If you target consumers in the EU, check the mandatory rules in the buyer’s country that implement EU Directive 2011/83 on consumer rights. For distance sales of goods, it provides a general right to withdraw from the contract within 14 days of receipt, with specific rules for some delivery methods. If the seller has not provided the required information about the right of withdrawal, the period expires 12 months after the end of the initial period. If the seller provides this information during those 12 months, the buyer has 14 days from receipt of the information to withdraw.

Before payment, give the buyer your identification and contact details, the product’s main characteristics, the full price or how additional costs will be determined, payment and delivery terms, and the process for submitting complaints. Explain how to withdraw from the contract, provide a standard withdrawal form, state the return address, and say who pays for return shipping. If the product is exempt from the right of withdrawal, inform the buyer in advance.

Separately explain the statutory guarantee of conformity: in the EU, it is generally at least two years, but check the buyer’s country’s laws for the specific rights and periods. Under Articles 13–14, the buyer must send the goods back within 14 days after notifying the seller of the withdrawal, unless the seller has offered to collect them. The seller must refund the amounts due, including the cost of standard initial delivery, within 14 days of being notified of the withdrawal.

Use the same payment method unless the buyer expressly agrees to another method that does not incur additional costs for them. If the seller has not offered to collect the goods, they may withhold the refund until they receive the goods or proof that they have been sent back, whichever occurs first. The consumer may be required to pay the direct return costs if they were properly informed and the seller has not agreed to pay them.

Check exceptions based on the product’s characteristics. They may apply, for example, to genuinely personalized goods, perishable products, or unsealed hygiene products that meet the conditions for an exception. A product is not personalized merely because it is made after an order is placed. An exception to the right of withdrawal also does not remove the buyer’s rights concerning defective goods. If the contract is concluded through an online interface, check the applicable national requirements for the electronic withdrawal function provided for in Article 11a of the Directive.

For day-to-day operations, prepare separate instructions for staff: how to acknowledge a buyer’s notice, arrange shipping, give the broker the original export documents, inspect returned goods, and record the refund. A refusal to accept delivery and a return after delivery may require different actions with the carrier, so agree on both scenarios.

Calculate the order’s contribution to covering costs

Before launching, add all costs arising from a specific sale to the cost of goods. Set aside a separate reserve for returns and refusals. After test shipments, replace the initial estimate with actual figures.

Hypothetical educational example. The buyer pays the seller a total of EUR 100. Under the chosen model, the seller bears the costs listed below. All amounts are fictional and are not carrier rates, tax rates, or a carrier’s offer.

In this example, the order’s contribution to covering fixed costs is 100 − 78 = EUR 22, or 22% of the amount received. The business still needs to cover fixed costs and taxes not included in the table from this balance. The actual result will also depend on the accounting exchange rate, fees, and returns.

Check the cost of a failed order separately. For example, if return transport costs EUR 12, storage costs EUR 4, and repeat clearance costs EUR 5 in a hypothetical scenario, the additional costs total EUR 21. They may also be added to costs already incurred for the original shipment. This calculation will help determine the reserve needed for your particular product range.

Keep proof of export, payment, and delivery

We recommend keeping one electronic folder or a linked set of records for each order. Retain the agreed sales terms, invoice, payment documents, packing list where needed, transport document, customs clearance documents, and correspondence about changes. Make sure the order, payment, and shipment can be matched unambiguously by number or another identifier.

For Ukrainian VAT, distinguish between different tax treatments. Under subparagraph 195.1.1 of the Tax Code of Ukraine, the zero rate applies to relevant export transactions when the export is duly confirmed by a customs declaration. At the same time, subparagraph 196.1.16 defines the export of goods with a customs value of up to EUR 150 as a transaction that is not subject to taxation. Before clearance, agree with your accountant on which provision applies and what supporting documents are required for your transaction and tax status.

If the operator uses an additional register, find out in advance what information it will provide to confirm clearance of your specific shipment. Article 236 of the Customs Code provides that registers replace customs declarations, but agree on how to obtain the required proof before handing over the goods. To confirm delivery, keep tracking details and any proof of delivery to the buyer available under the service.

Make a small test shipment

The test should reflect the planned sale: the same type of goods, commercial documents, packaging, and import clearance method. Send a small number of orders so you can personally follow the entire process and fix any issues you find.

1. Get written confirmation that the product is accepted and a quote for the full service.
2. Agree on the invoice and declaration method, and check that the recipient is ready to provide the required information.
3. Record the weight, dimensions, contents, and packaging condition before handing the goods to the carrier.
4. Give the buyer the tracking number, instructions for receiving the shipment, and known clearance terms.
5. Track the shipment and broker requests; after delivery, obtain available proof of delivery.
6. Compare your estimate with the actual invoices and all surcharges.

After the test, check each paid order against its actual outcome: delivered, delayed, refused by the buyer, in return transit, or returned. For returned orders, separately check the movement of the money and the goods. A “delivered” status does not confirm receipt of funds, and a confirmed payment does not mean that the buyer received the goods.

How to manage export orders, stock, and invoices in Torgsoft

Before confirming an order, check the product in the “Склад → Стан складу” mode (Ukrainian interface labels meaning “Warehouse → Stock status”): the program displays quantity, SKU, size, price, and cost, and lets you review product movements. This can help you compare stock for a specific item with what you offer the overseas buyer. In the product card, you can enter the UCG FEA code after checking it with a broker.

The “Реалізація” mode (Ukrainian interface label meaning “Sales”) supports working with customer orders, selecting products, recording payments, printing invoices and delivery notes, and attaching files to a document. A practical approach is to link the sales record to the order number, agreed invoice, and transport document. Before using a printed invoice for an international transaction, check its details with a broker and add any required information to the agreed document.

When working with invoices, check the license features: this function and multiple accounting centers are available in Ultra and the terminal version, but not in Start. Arrange customs declarations and foreign tax procedures with the relevant specialists. After test sales, reconcile stock and payment records in the program against carrier documents, actual delivery, refusals, and returns to determine real costs before increasing shipment volumes.