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The import of defense products is now tax free

The Law of Ukraine on amendments to the Tax Code regarding the taxation of defense products import according to the UKTVED (Ukrainian classification of foreign trade products) provides for several lots:

- 3601-3603 (primers and detonators, paraflares)

- 8710 (tanks and armored vehicles with and without armament, its elements)

- included into group 90 (optical, photographical, control, measure and precision devices and apparels; medical and surgery equipment; their elements and details; only for telescopic sight units and other optical units for weapon if it is not delivered together with the weapon it was designed for);

- group 93 (weapon and ammunition, its particles, excluding the items from lots 9303-9304,9305 (designed for lots 9303-9304), 96909 and 9307.

The explanatory note says that the law N4556a-1 aimed at exclusively tax exemption of defense products for the anti-terrorist operation through the amendments to the Tax Code. The Law does not cover the defense products imported  from the territory of the state:

-Recognized as the occupying force under the laws of Ukraine;

-Recognized as the aggressor-state under international law;

-Being a member of the collective security treaty with military element (including multiple-party treaties) in case if one of the parties to this treaty is the occupying (aggressor) state.


The import of defense products is now tax free
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