Customs and tariff regulation of electric vehicle imports under intensifying technological rivalry

Abstract

The article examines the customs and tariff regulation of electric vehicle imports in the context of the intensifying technological rivalry among China, the United States, and the European Union. It is argued that electric vehicles have evolved from being merely environmentally friendly products into strategic instruments of industrial, trade, and innovation policy. In this regard, customs duties, tax incentives, and other regulatory measures are increasingly used not only to generate public revenues but also to influence global value chains, strengthen domestic industries, and enhance technological competitiveness. The study is based on statistical and analytical data provided by the International Energy Agency (IEA), the European Automobile Manufacturers’ Association (ACEA), Eurostat, the World Trade Organization (WTO), UN Comtrade, the State Customs Service of Ukraine, and the State Tax Service of Ukraine. Particular attention is paid to the current trends in the global electric vehicle market, the growing export potential of China, the import policies of the European Union and the United States, and the specific features of Ukraine’s preferential customs and tax regime for electric vehicles.The findings demonstrate that the absence of large-scale domestic electric vehicle production limits the effectiveness of strict protectionist measures in Ukraine. At the same time, maintaining universal tax and customs exemptions without differentiation contributes to fiscal losses and increases dependence on imported products. The paper emphasizes the necessity of developing a balanced regulatory framework aimed at promoting sustainable market development while safeguarding national economic interests.