Exemption from import duties and simplification of the customs procedures for certain types of products

On 5 April , 2022, the Law of Ukraine № 2142-IX «On Amendments to the Tax Code of Ukraine and Other Legislative Acts of Ukraine on Improving Legislation for the Period of Martial Law» dated 24 March  2022 (the «Law») was published and entered into force. The Law, in particular, simplifies the import procedure to the customs territory of Ukraine.

During the martial law, the following products are exempted from import duties, except for goods originating in or imported from a country recognised as the occupying power and/or the aggressor state in respect of Ukraine under the law:

  • for enterprises – all goods imported (shipped) to the customs territory of Ukraine for free circulation (except for ethyl alcohol and other alcoholic distillate, alcoholic beverages, beer (except kvass «live fermentation»), tobacco, tobacco products, industrial tobacco substitutes, liquids used in electronic cigarettes);
  • for individuals – cars, their car bodies, trailers and semi-trailers, motorcycles, vehicles designed to carry ten people or more, vehicles for the carriage of goods imported into the customs territory of Ukraine for free circulation.

Notwithstanding the exemption from import duties, special duties introduced under the legislation of Ukraine continue to be levied, which include anti-dumping, countervailing and special duties, as well as additional import duties. The list of special duties currently applied is available on the website of the Ministry of Economy of Ukraine.

The law also stipulates that for the list of goods subject to restrictions by the Cabinet of Ministers of Ukraine and other relevant laws on their movement across the customs border of Ukraine, the obligation to submit permits required for import (sanitary, environmental, licenses, certificates, certificates, permits, etc.) is abolished.

The customs clearance through the customs border of Ukraine of products, which by their characteristics, physical and chemical properties may belong to the below products, is carried out based on the declarant’s application for non-application to such goods of prohibitions and restrictions. The list of such products is as follows:

  • cultural values;
  • narcotic drugs, psychotropic substances and precursors;
  • electronic means and radiating devices prohibited for import and use on the territory of Ukraine;
  • military or dual-use products;
  • hazardous waste;
  • agrochemicals and pesticides subject to state registration;
  • products, trade in which is covered by the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES);
  • genetically modified organisms or goods produced by using genetically modified organisms;
  • products containing ozone-depleting substances.

The law stipulates that customs formalities may be performed by other customs authorities rather than provided by the Customs Code of Ukraine. In addition, customs formalities may be carried out without presenting the goods to such a customs authority under the coordination of the State Customs Service of Ukraine.

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