Exemption of certain imported goods for the defenders of Ukraine from customs payments

Due to the new customs simplifications some goods can be imported to Ukraine without payment of VAT and import duty if they are intended for the defense forces.

These changes entered into force on 1 April 2022 under Law of Ukraine "On Amendments to the Tax Code of Ukraine and other legislative acts of Ukraine regarding the administration of certain taxes during the period of martial law and state of emergency".

The main condition is the determination the law enforcement agencies, the Armed Forces, the Ministry of Defense or other military or volunteer formations as the final recipient.

The list of goods subject to tax exemption includes:

• flat-rolled products of other alloy steel;
• glass;
• optical tracking devices;
• equipment for receiving/transmitting voice or image;
• unmanned aerial vehicles without weapons;
• weather stations;
• armoured cars (subject to compliance with codes 8702 10 19 90, 8702 90 11 00, 8703, 8705 90 80 90, 8710 00 00 00)

Additionally, armoured cars classified as 8702 10 19 90, 8702 90 11 00, 8703 are also exempt from excise tax.

In addition, according to the new law, the following conditions apply to imports:

• possibility to use KEP or other digital identifiers during customs control and registration;
• non-residents will not be required to be registered with the customs authorities;
• documentary checks and control for international road transport have been cancelled;
• the Cabinet of Ministers can establish specifics of veterinary-sanitary, phytosanitary control and other specifics of control over the import of food/non-food products;
• the norms governing the release of commercial goods and vehicles based on a preliminary customs declaration have been extended for another year.