LAW OF UKRAINE

of July 15, 2021 No. 1661-IX

About modification of item 4 of the Section XXI "Final and transitional provisions" of the Customs code of Ukraine concerning stimulation of development of industry of ecological transport in Ukraine

The Verkhovna Rada of Ukraine decides:

I. Item 4 of the Section XXI "Final and transitional provisions" of the Customs code of Ukraine (2012, Art. No. No. 44-48, 552) to add sheets of the Verkhovna Rada of Ukraine with the subitem 16 of the following content:

"16) till January 1, 2031 - the goods imported on customs area of Ukraine by the companies which have create or modernize production capacities for industrial production of vehicles, by the following codes according to UKT foreign trade activities:

3926 30 00th 10, 4016 99 52nd 10, 4016 99 57th 10, 7007 11 10th 10, 7007 21 20th 10, 7009 10 00th 10, 7304 31 80th 10, 7304 31 80th 90, 7304 41 00th 10, 7304 41 00th 90, 7311 00 13th 00, 7311 00 19th 00, 7311 00 30th 00, 7311 00 91 00, 7311 00 99th 00, 7613 00 00th 00, 8302 30 00th 10, 8302 30 00th 90, 8302 60 00th 90, 8407 33 20th 00, 8407 33 80th 00, 8407 34 10th 00, 8407 34 91 10, 8407 34 99th 10, 8413 30 20th 00, 8413 30 80th 00, 8413 60 20th 00, 8413 60 31 00, 8413 81 00th 00, 8414 80 73rd 10, 8414 80 75th 00, 8415 20 00th 10, 8415 20 00th 90, 8415 90 00th 00, 8483 10 50th 90, 8483 40 23rd 00, 8483 90 81 00, 8501 10 99th 10, 8501 33 00th 90, 8501 52 20th 90, 8501 52 30th 90, 8501 52 90th 90, 8501 53 50th 00, 8504 40 55th 00, 8504 40 82nd 00, 8504 40 84th 00, 8504 40 88th 00, 8504 50 95th 90, 8504 90 99th 00, 8505 20 00th 00, 8507 50 00th 00, 8507 60 00th 00, 8507 80 00th 00, 8507 90 30th 00, 8507 90 80th 00, 8512 20 00th 10, 8512 30 10th 10, 8512 30 90th 10, 8512 40 00th 11, 8512 90 90th 10, 8516 29 91 00, 8516 80 20th 90, 8516 80 80th 30, 8516 90 00th 00, 8531 10 95th 90, 8532 10 00th 00, 8532 29 00th 00, 8533 29 00th 00, 8535 10 00th 00, 8535 21 00th 00, 8536 20 90th 00, 8536 50 80th 00, 8536 69 90th 10, 8537 10 91 00, 8537 10 98th 10, 8538 90 91 00, 8539 21 30th 10, 8541 40 10th 00, 8544 30 00th 91, 8607 21 90th 00, 8607 29 00th 00, 8607 99 80th 00, 8707 10 10th 10, 8707 10 10th 20, 8707 90 10th 00, 8707 90 90th 00, 8708 10 90th 91, 8708 21 90th 91, 8708 29 10th 00, 8708 29 90th 00, 8708 30 91 91, 8708 30 99th 91, 8708 30 99th 98, 8708 40 50th 91, 8708 40 91 10, 8708 40 99th 91, 8708 50 35th 10, 8708 50 55th 10, 8708 50 91 91, 8708 50 99th 91, 8708 70 10th 10, 8708 70 10th 90, 8708 70 50th 10, 8708 70 99th 10, 8708 80 35th 91, 8708 80 55th 10, 8708 80 99th 91, 8708 80 99th 98, 8708 91 91 10, 8708 91 91 90, 8708 91 99th 91, 8708 91 99th 98, 8708 92 91 10, 8708 92 99th 91, 8708 93 90th 91, 8708 94 35th 91, 8708 94 91 10, 8708 94 99th 91, 8708 95 10th 10, 8708 95 10th 90, 8708 95 91 10, 8708 95 99th 91, 8708 99 93rd 10, 8708 99 97th 91, 9015 10 10 00.

The goods specified in this subitem are exempted from the taxation by import duty if they are imported by the companies determined by paragraph one of this subitem for own production:

the vehicles equipped with exclusively electric motors (one or several), classified in goods item 8603 (only self-propelled cars tram and subway cars), subline items 8701 20, goods items 8702 - 8705 according to UKT foreign trade activities;

the vehicles equipped with internal combustion engines with spark ignition, using only the compressed natural gas methane, liquefied natural gas methane or biogas which are classified in subline item 8701 20, goods items 8702 - 8705 according to UKT foreign trade activities;

not self-propelled tram cars and subway cars classified in commodity subsubline item 8605 00 00 00 according to UKT foreign trade activities.

At the same time stipulated in Clause 102 Tax codes of Ukraine prescriptive limits are not applied.

The procedure for import and target use of the specified goods is determined by the Cabinet of Ministers of Ukraine.

The goods specified in this subitem are not exempted from the taxation by import duty if they have origin from the country recognized by the state invader according to the law and/or recognized by the state aggressor concerning Ukraine according to the legislation or imported from the territory of the state invader (aggressor) and/or from the occupied territory of Ukraine, certain that according to the law.

In this subitem terms are used in such value:

industrial production of vehicles - process of serial production by the companies of vehicles of goods items 8603 (only self-propelled cars tram and subway cars), 8702 - 8705, subline items 8701 20 (only truck tractors for automobile semitrailer trucks), subsubline items 8605 00 00 00 according to UKT foreign trade activities which include accomplishment of production and technological operations for production of body (cabin) of the vehicle, painting of body (cabin) of the vehicle (only truck tractors for automobile semitrailer trucks) and/or vehicle mountings. At the same time separate works (technological operations) can be performed on other domestic enterprises based on agreements. For vehicles of goods items 8704 and 8705 according to UKT foreign trade activities instead of production and coloring of body (cabin) production of frame with suspension bracket and bridges is allowed;

the company which has production capacities for industrial production of vehicles - the subject of managing, in property or use of which is the equipment for industrial production of vehicles of goods items 8603 (only self-propelled cars tram and subway cars), 8702 - 8705, subline items 8701 20 (only truck tractors for automobile semitrailer trucks), subsubline items 8605 00 00 00 according to UKT foreign trade activities;

the company which modernizes production capacities for industrial production of vehicles, - subject of managing which according to the program of creation (upgrade) of production capacities and workplaces declares intention to modernize industrial production of vehicles for production of models (model) of vehicles which list and brands (which) are determined by the specified program and began works on upgrade of production capacities according to program provisions;

the company which creates production capacities for industrial production of vehicles - the subject of managing which according to the program of creation (upgrade) of production capacities and workplaces declares intention to create production capacities for industrial production of vehicles which brands and models are determined by the specified program and began works on creation of production capacities according to program provisions".

II. Final provisions

1. This Law becomes effective since January 1, 2022.

2. To the Cabinet of Ministers of Ukraine within three months from the date of entry into force of this Law:

provide adoption of the regulatory legal acts necessary for realization of provisions of this Law;

bring the regulatory legal acts into accord with this Law;

provide reduction by the ministries and other central executive bodies of their regulatory legal acts in compliance with this Law.

3. To the Cabinet of Ministers of Ukraine to include information on accomplishment of this Law in the report on the course and results of accomplishment of the Program of activities of the Cabinet of Ministers of Ukraine for 2022.

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