YOUR SHIPMENT
Sales and FOC business goods
YOUR IMPORTER
One Union Solutions
YOUR NEXT STEP
A quote showing import costs and how to proceed
We navigate the logistics, regulations, and compliance, connecting global businesses to a growing digital economy. We help you import compliantly, reduce risks, and accelerate your time to market.
You may be fulfilling a customer order, sending equipment to a Ukrainian office, or supplying hardware that your company will retain ownership of. If the receiving site cannot take on the importer role, One Union Solutions acts as IOR Service and organizes the customs and product work around that transaction.
Our experience covers a broad range of commercial goods, from medical devices to tech equipment. Servers, computers, networking equipment, telecom hardware and data center infrastructure are important applications of our service. We prepare each import around the actual equipment, its condition and its intended use.
We check the goods, tariff classification, origin and value, then align commercial invoices or FOC pro forma declarations, packing list details and transport documents. We identify the evidence needed to support the declaration and coordinate information requests with your team.
We review manufacturer records, manage the applicable application and declaration preparation, arrange laboratory or conformity-body coordination where needed, and follow up on missing information. Your team supplies technical documents and required signatures rather than organizing every process independently.
We handle the importer-side preparation, coordinate declaration filing and the identified duty and tax funding, and respond to customs questions using the shipment evidence. We keep you informed of release status and the next action.
We communicate the customs outcome to the carrier and receiving contact and provide the relevant import records. Freight, final delivery and any special site handling are identified separately in your quote, with a clear handoff point.
Send accurate goods and transaction details, available manufacturer documents, the end user and receiving address. You approve the quote, arrange the identified funding and provide any required manufacturer signatures. You can start the enquiry before you have the complete technical file.
We review your summary, establish the cost inputs and ask for any missing essentials. Your quote separates the IOR service, estimated import charges and external costs and explains the next steps.
We organize the importer documents, manage applicable product work and align the route with your receiving address. Your team receives focused document requests and dispatch instructions.
We coordinate customs filing, duty and VAT handling and responses to valuation or product queries. We communicate release status and any action needed from the shipper or manufacturer.
We coordinate the handoff after clearance and provide the relevant customs records. Where transport is included, the quote identifies the delivery destination and handling; otherwise we align the handoff with your appointed carrier.
There is no single IOR Service price for every shipment. The models, customs value, origin, shipment purpose, product evidence and delivery route determine the work and charges.
We explain the cost components so your procurement team can distinguish the service fee from import duties, taxes, product work and transport.
The quote identifies our importer role, document preparation, applicable approval management, customs coordination and release handoff. It shows the service work being priced and the customer inputs needed.
Duty is determined by classification, origin and applicable tariff treatment. Ukraine’s standard VAT rate is 20%; exemptions or other rates require a specific legal basis. Estimated government charges are shown separately from our service fee.
Testing, conformity-body work, translations, permit charges, carrier handling, storage and customs examination costs can affect the budget. We identify the expected external work and charges rather than treating every third-party cost as part of the IOR Service fee.
Tell us whether you need IOR Service and clearance alongside your existing transport arrangements or a quote covering transport and delivery as well. Included transport legs, receiving-site handling and insurance arrangements are stated in the quote.
Funding and assumptions: your quote identifies the amounts to fund, payment responsibilities, currency and the information used for the estimates. Changed goods, valuation, classification, exchange rates or routing can change the import budget. We explain how a material change affects the figures.
For Ukraine, the destination is a pricing input. Send the full receiving address and postal code. The available route, border crossing, carrier arrangements and site access must fit that location; a quote for one city does not establish delivery coverage for every address.
Sales and FOC valuation · Duty and VAT · Product preparation · Routing and delivery planning
Start with a short shipment summary. During preparation, we request the documents needed for the actual transaction and explain any missing evidence.
Invoice or FOC pro forma: Identify the seller or sender, recipient or consignee, model, quantity, currency, value and shipment purpose. For FOC goods, show the reason no payment is due and a supported value for customs purposes. A zero sale price does not establish zero customs value.
Value and transaction evidence: Support the valuation method with purchase records, comparable goods information or other relevant evidence. Identify ownership, related parties and separately stated freight, insurance or other valuation inputs.
Packing and transport details: Match package counts, dimensions, gross and net weights, model and serial information to the bill of lading or invoice and planned movement. The transport document follows the mode, such as an air waybill for air shipments or a road consignment note for the land leg.
Technical and conformity records: Use datasheets, label photos, existing declarations of conformity and test reports to establish which Ukrainian product requirements apply and what further work we need to manage. Include radio capabilities and power specifications where relevant.
We coordinate Ukrainian-language preparation or translation where the filing or applicable product process requires it. Different documents have different language requirements under local import regulations and customs regulations; we request the translation needed for the actual process.
Ukraine’s State Customs Service explains the supporting documents and valuation methods in its customs guidance. The US International Trade Administration’s Ukraine import guide provides further context on declarations, origin evidence and product restrictions.
One Union Solutions acts as your IOR Service. We organize the importer-side registration, declaration and payment work for your shipment. Your customer or receiving facility can receive the goods while we handle the import responsibilities attached to our role.
A customs broker can prepare and submit the declaration on the importer’s behalf. Appointing a broker or putting a delivery address on an invoice does not, by itself, identify the party taking the importer obligations. We align that role, the broker filing, the ownership records and the receiving instructions before dispatch.
A suitably registered Ukrainian customer can also act as importer when it takes on the required work. Ukraine also has a customs registration procedure for nonresidents participating in customs operations. That procedure is distinct from choosing and documenting the lawful import, tax and product-compliance route for a particular transaction.
With One Union Solutions as your designated IOR provider, your company does not need to build its own importer process for this shipment. We establish the documents and responsibilities around your sale, FOC transfer or deployment. See the official nonresident customs registration guidance and customs registration requirements.
We retain the relevant importer records and provide the shipment documentation needed for your handoff. The manufacturer still supplies truthful product evidence, and the receiving party’s installation or operating responsibilities remain relevant. Customs release and authorization to operate regulated equipment are separate decisions.
FOC business equipment still needs a customs value. For goods sold for export to Ukraine, transaction value is the main method when its legal conditions are met. Where there is no sale, that method cannot be used simply by assigning a nominal price; the other statutory methods must be considered in their prescribed sequence.
We review the FOC reason, ownership, condition and available value evidence and coordinate the appropriate valuation basis. Send the pro forma and supporting records, such as the original purchase information or evidence for comparable equipment. Freight, insurance and other required adjustments also need to be addressed.
An internal company transfer, evaluation unit or warranty replacement should describe its actual purpose. Calling goods a gift, sample or donation does not establish a tax exemption. Humanitarian aid has its own qualifying route and documents; an ordinary FOC business shipment is prepared under the applicable commercial import rules.
The State Customs Service’s valuation guidance explains the no-sale distinction and the use of a pro forma. The State Tax Service also explains VAT treatment of goods received without payment.
We classify the goods under the Ukrainian Classification of Goods for Foreign Economic Activity, commonly called UKT ZED, and check the rate and origin treatment for that classification. A Harmonized System (HS) code used in another country is a useful starting input, but determining the exact HS code under the Ukrainian classification and product description determines the local tariff treatment.
Standard import VAT is 20%. The taxable base is the contract value, no lower than the customs value, plus the applicable customs duty and excise. For an ordinary non-excise shipment with the same contract and customs value, the calculation is 20% of the combined customs value and applicable duty. We check any lawful exemption or other rate for the particular goods and purpose rather than assuming all technology imports are tax-free.
Preferential duty can apply to qualifying originating goods under a relevant trade agreement, including the EU–Ukraine agreement. Dispatch from an EU warehouse alone does not establish EU origin. We check the certificate of origin and tariff conditions before using a preferential rate. See the European Commission’s Ukraine trade overview.
VAT recovery is a separate question from funding import VAT. Entitlement depends on the eligible VAT payer, supporting customs documents and applicable tax conditions. Using an IOR Service does not automatically give the overseas shipper or receiving site a Ukrainian input tax credit. We align the import documentation with the transaction rather than presenting recovery as a guaranteed saving.
See Tax Code Articles 190 and 193 for the VAT base and standard rate, and the State Tax Service’s import VAT and tax-credit guidance.
A wired server, wireless access point and battery-backed power unit do not require the same preparation. We use the actual model and technical functions to determine and manage the applicable work.
Electrical safety and electromagnetic compatibility requirements can apply to equipment and its power supplies. Send model datasheets, power ratings, label photos and existing declarations or reports. We establish the relevant Ukrainian technical-regulation scope and coordinate declaration preparation, missing evidence and manufacturer follow-up.
The applicable route includes attention to technical documentation, conformity marking and required user information. Existing EU evidence can support that work, but the Ukrainian process and any current product-specific exception still need to be checked. Ukraine’s Ministry of Economy explains the electrical, electromagnetic compatibility and radio regimes in its product requirements guide.
For broader shipment preparation, see our guide to IOR services for IT equipment.
Radio-equipped products require review under Ukraine’s Radio Equipment Technical Regulation and the applicable spectrum-use conditions. We check the model, bands, transmit power, antenna and intended use, and manage the manufacturer documents and conformity work needed for the relevant route.
Product conformity and permission to use spectrum are different matters. Some operation falls within general authorization conditions; other equipment needs a frequency assignment. We identify which route fits the configuration and coordinate the relevant preparation with the manufacturer and responsible operator.
Radio registration requirements are category-specific. We do not treat every wireless model as needing the same registry filing. Ukraine’s National Commission for the State Regulation of Electronic Communications, Radiofrequency Spectrum and the Provision of Postal Services (NCEC) explains radio documentation and registration, equipment operating conditions and its 2026 update to generalized radio conditions. Manufacturers supply the technical file and required declaration or signatures; the competent authority makes any regulatory decision.
Identify the power unit and its batteries separately, including chemistry, watt-hour rating, condition and whether the batteries are installed, packed with equipment or shipped alone. We coordinate the product documents and transport preparation around those details.
For a lithium-battery air leg, the applicable UN test evidence, packaging, marks and carrier conditions need to be addressed. Ask the manufacturer for the UN 38.3 test summary where applicable and send the available battery records. A safety data sheet alone does not replace that test evidence. The route into Ukraine and the final land leg must also fit the goods. See IATA’s battery shipping guidance.
Send the equipment’s technical functions, manufacturer control classification where available and the actual end user. Ordinary business networking equipment should be distinguished from military goods and specifically controlled configurations. A security feature alone does not establish that every IT shipment needs the same special certificate.
We review the relevant import-control scope and manage the documentation, import licenses, and permit process when it applies. Ukraine’s State Export Control Service explains the importance of technical identification and supporting evidence. The dispatch country’s export declaration rules and any controls that continue to apply to the goods must be addressed separately from Ukrainian customs release.
Provide condition, age, serial numbers and any modifications. We prepare the valuation evidence and check that the technical documents match the equipment being shipped. Explain whether the goods are for continued use, refurbishment or recycling so we can address the relevant product and movement requirements.
Tell us whether the equipment will remain in Ukraine or be re-exported, who will use it and the planned activity. We coordinate the appropriate customs procedure, identification records and any security or tax treatment that applies. Eligibility for temporary imports, such as temporary admission or an ATA carnet, must fit the goods and purpose; neither FOC status nor a planned return automatically establishes tax relief.
Send the original shipment records, serial numbers and repair or warranty documentation. A returning unit, equipment entering for repair and a no-charge replacement are different customs transactions. We use those records to select the procedure and support any available relief rather than declaring every replacement as a zero-value import.
Ukraine’s customs framework covers import, re-import, temporary admission and transit. The official US commercial guide to Ukrainian customs provides context on these procedures. We organize the preparation around the actual movement.
Commercial imports continue, but the route must reflect current conditions. Provide the full address, postal code, receiving contact and required date. We coordinate the entry and clearance plan with the carrier and receiving team, including an onward land leg where the shipment arrives through a regional hub outside Ukraine.
Product preparation: existing declarations and reports need to match the exact model. If documents or regulatory work are missing, we manage the manufacturer requests and applicable process before the shipment stage that requires them. Transport preparation: border capacity, transit documents, carrier availability, security conditions and receiving-site access shape the dispatch and handoff plan.
Direct civil air arrival in Ukraine should not be assumed. EASA’s active Ukraine airspace bulletin recommends that operators avoid the affected airspace, including arrivals and departures. We plan the quoted route around available carrier arrangements rather than treating a Ukrainian airport as a routine entry option.
The exact destination and parties also matter for sanctions. US rules, for example, restrict certain dealings with covered regions of Ukraine; those restrictions do not apply to Ukraine as a whole. We check the address, parties, end use and applicable jurisdictions. A restricted destination needs a lawful authorization or a different lawful destination, not a change of description on the paperwork. See OFAC’s regional scope explanation and prohibited activities.
We explain the preparation and route dependencies so your dispatch date is based on the actual work. Customs enquiries, examinations and changing operating conditions can affect release and onward transport. Your quote explains the next steps; customs authorities and regulators make their own decisions.
One Union Solutions acts as IOR Service and aligns the import work with the delivery term and named destination in your transaction. Under Delivered Duty Paid (DDP), the seller takes responsibility for import clearance and import charges. Under Delivered at Place (DAP), those responsibilities normally sit with the buyer. These Incoterms allocate contractual responsibilities; they do not create an importer registration or waive product rules. Send the seller, owner, receiver, named place and payment responsibilities. We use that information to align the appointment, documents, import funding and transport scope. See the ICC explanation of DAP and DDP.
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Some of your burning questions answered.
IOR services in Ukraine help businesses prepare import documents, complete customs clearance, handle duties & taxes, & make sure import compliance. This makes the import process faster & more reliable.
An Importer of Record (IOR) handles customs clearance, prepares the required import documents, & makes sure shipments meet all import requirements. This helps reduce customs delays & keeps shipments moving smoothly.
Yes. Foreign companies can use an Importer of Record (IOR) to import goods into Ukraine without establishing a local company. The IOR handles the legal import process & customs requirements.
One Union Solutions provides trusted IOR services in Ukraine by handling customs clearance, import documents, HS code classification, duties, taxes, & import compliance. Our team helps businesses import goods safely, legally, & without delays.
Yes. One Union Solutions supports both one-time & regular shipments. Our IOR services in Ukraine help businesses handle ongoing imports with reliable customs support & import compliance.
CREDITS
This page explains a service review. It is not legal or tax advice and does not replace a customs or regulator decision.
Author: One Union Solutions Trade Compliance Editorial Team.
Reviewed by: Wahid Azeem, Trade Compliance Manager.
Last reviewed: 12 Octomber 2026.
Corrections: info@oneunionsolutions.com
US International Trade Administration’s Ukraine import guide
nonresident customs registration guidance
customs registration requirements.
VAT treatment of goods received without payment.
European Commission’s Ukraine trade overview
import VAT and tax-credit guidance
guide to IOR services for IT equipment
radio documentation and registration
equipment operating conditions
2026 update to generalized radio conditions
IATA’s battery shipping guidance
technical identification and supporting evidence
official US commercial guide to Ukrainian customs
active Ukraine airspace bulletin