Product Details (Updated: 09.10.2025)
HS CODE: 3402 42 00 00
**Description:** Non-ionic surface-active agents, put up for retail sale or not.
**Measurement Unit:** kg (code 166).
1. Standard Import Duties and Taxes
Import Duty (Inland)
**Effective Since:** 01.01.2023. **Basis:** Law of Ukraine VR № 2697-IX on the Customs Tariff of Ukraine.
Value Added Tax (VAT)
**Object of Taxation:** Import of goods into the customs territory of Ukraine.
**Effective Since:** 01.01.2011. **Basis:** Tax Code of Ukraine (Section V).
2. Preferential Duty Reductions (Free Trade Agreements)
The duty rate for imports may be reduced to **0%** under various international agreements, provided the goods meet origin criteria and documentation requirements (e.g., EUR.1 or CT-1 Certificate).
| Agreement / Country | Preference Code | Reduced Rate | Effective Period |
|---|---|---|---|
| **EFTA (Iceland, Norway, Liechtenstein, Switzerland)** | 403 | 0 % | Since 01.01.2023 |
| **North Macedonia** | 402 | 0 % | 01.01.2025 – 31.12.2025 |
| **European Union (EU)** (Association Agreement) | 410 | 0 % | 01.01.2025 – 31.12.2025 |
| **Canada** (FTA) | 420 | 0 % | 01.01.2025 – 31.12.2025 |
| **Israel** (FTA) | 422 | 0 % | 01.01.2025 – 31.12.2025 |
| **United Kingdom (UK)** (FTA) | 424 | 0 % | 31.03.2024 – 31.03.2026 |
| **CIS (List of Countries - Free Trade)** | 400 / 401 / 405 | 0 % | Varies (Requires CT-1/EUR.1/Declaration) |
3. Special Import Regulations and Non-Tariff Measures
MinEconomy License (Import) - (Code "0911")
**Applies to:** Goods in **Aerosol Packaging** only.
**Note:** Licensing also applies if the product contains controlled substances (Ozone-Depleting Substances or Fluorinated Greenhouse Gases). If no controlled substances are present, customs clearance proceeds without a license (except for aerosol packaging).
**Effective Period:** 01.01.2025 – 31.12.2025.
Import Ban (Russian Federation)
Import of goods originating from the Russian Federation is **prohibited** (since 12.04.2022).
Technical Regulation Measures (Code "5123")
Goods are subject to **State Market Surveillance and Control** during import, based on the Law of Ukraine "On State Market Surveillance and Control of Non-Food Products." Requires compliance documentation.
**Effective Period:** 01.01.2025 – 31.12.2025.
COVID-19 Duty/VAT Exemption
**CANCELED:** The exemption for goods necessary for COVID-19 measures (which included washing/disinfecting agents) was **repealed** by CMU Resolution No. 651, effective June 30, 2023.
4. Additional Classification and Documentation
- **Detailed Description:** When declaring, additional information must be entered into the electronic invoice for identification, including **Type of packaging**, **Type of surfactants**, and **Content of auxiliary components** (Code "16").
- **Origin Rules (CIS):** For trade within CIS countries, the good is considered originating if all utilized materials are classified under an HS position different from the finished product, or if the value of same-position materials does not exceed 50% of the final product price (Code "17").
- **Sampling Norms:** Norms for sampling and testing (analysis, expertise) apply to this product group (Soaps, Detergents, Surfactants) if a laboratory check is required (Code "18").
- **Single Border Fee:** Applicable to specific modes of transport crossing the state border (Code "9").