A European company can import goods into Ukraine without registering a legal entity. To do so, it needs:

  1. Appoint a customs representative (broker) under a power of attorney.
  2. Open a temporary account with a Ukrainian bank to pay customs duties.
  3. File the declaration on behalf of the non-resident through the representative.

Limitation: a non-resident cannot claim a VAT credit. Therefore customs payments are included in the cost of the goods.

Solution: work through a trade desk that takes care of all procedures. The client receives the goods without setting up a legal entity.