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LAW OF UKRAINE

of June 21, 2022 No. 2325-IX

About introduction of amendments to the Tax Code of Ukraine and other legal acts of Ukraine concerning review of separate tax benefits

The Verkhovna Rada of Ukraine decides:

I. Make to the section XX "Transitional provisions" of the Tax code of Ukraine (Sheets of the Verkhovna Rada of Ukraine, 2011, Art. No. No. 13-17, 112) the following changes:

1. In Item 9 of subsection 8:

1) in paragraph five of subitem 9.3 of the word and figures "import of cars, bodies to them, the trail cars and semitrailer trucks, motorcycles, vehicles intended for transportation of 10 people more of vehicles for transportation of goods and retail trade by excise goods" shall be replaced with words "retail trade by excise goods)";

2) in subitem 9.5:

in paragraph one of the word "and in case of commodity importation on customs area of Ukraine" to exclude;

exclude paragraph two.

2. In Item 69 of subsection 10:

exclude subitem 69.23;

exclude subitems 69.24 and 69.25.

II. Final provisions

1. This Law becomes effective from the date of, its publication following behind day, except the paragraph of third Item 2 of the Section I (about exception of subitems 69. 24, 69.25 Items 69 of subsection 10 of the Section XX "Transitional provisions" of the Tax code of Ukraine) and the paragraph of the seventh subitem 1 of Item 2 of the Section II (about exception of paragraphs of the first, third and fourth subitem 1 of Item 9-11 of the Section XXI "Final and transitional provisions" of the Customs code of Ukraine) this Law which become effective since July 1, 2022.

2. Make changes to such legal acts of Ukraine:

1) in the Customs code of Ukraine (The sheet of the Verkhovna Rada of Ukraine, 2012, Art. No. No. 44-48, 552):

add Article 281 with part six of the following content:

"6. In response to friendly actions of the states for implementation of legitimate rights and interests of subjects of foreign economic activity of Ukraine, the states with which Ukraine signs the international free-trade treaties as measure for homeland security which is entered according to the article XXI of the General Agreement on Tariffs and Trade of 1994 the Cabinet of Ministers of Ukraine according to article 29-1 of the Law of Ukraine can make the decision on temporary application of similar measures "On foreign economic activity" - establishment of the tariff privileges (tariff preferences) in the form of release from the taxation import duty, decrease in rates of import duty or establishment of the tariff quotas - to the goods coming from the states which made friendly actions for implementation of legitimate rights and interests of subjects of foreign economic activity of Ukraine, the states with which Ukraine signs the international free-trade treaties and which unilaterally applied the tariff privileges (tariff preferences) to the goods coming from Ukraine";

in Item 9-11 of the Section XXI "Final and transitional provisions":

in subitem 1:

exclude paragraph two;

paragraphs the first, third and fourth to exclude;

exclude subitems 2 and 4;

The Law of Ukraine "About foreign economic activity" (Sheets of the Verkhovna Rada of USSR, 1991, No. 29, of Art. 377 with subsequent changes) to add 2) with Article 29-1-of the following content:

"Article 29-1. Measures of Ukraine in response to friendly actions of the states for implementation of legitimate rights and interests of subjects of foreign economic activity of Ukraine, the states with which the international free-trade treaties are signed

If other states, custom unions or economic groups perform friendly actions for implementation of legitimate rights and interests of subjects of foreign economic activity of Ukraine - establish the tariff privileges (tariff preferences) in the form of release from the taxation import duty, decrease in rates of import customs duties or establishment of the tariff quotas, other measures provided by the laws and international treaties of Ukraine - in response to such actions can be applied similar measures.

As the measure for homeland security which is entered according to the article XXI of the General Agreement on Tariffs and Trade of 1994 the Cabinet of Ministers of Ukraine can make the decision on temporary application of similar measures - establishment of the tariff privileges (tariff preferences) in the form of release from the taxation import duty, decrease in rates of import duty or establishment of the tariff quotas - to the goods coming from the states which made friendly actions for implementation of legitimate rights and interests of subjects of foreign economic activity of Ukraine, the states with which Ukraine signs the international free-trade treaties and which unilaterally applied the tariff privileges (tariff preferences) to the goods coming from Ukraine";

Item 7 of article 1 of the Law of Ukraine "About collection on compulsory national pension insurance" (Sheets of the Verkhovna Rada of Ukraine, 1997, No. 37, of Art. 237 with subsequent changes) after the words "acquire the property right to cars" to add 3) with words "(except the cars equipped with exclusively electric motors (one or several)";

4) article 3-3 of the Law of Ukraine "About some questions of import to customs area of Ukraine and carrying out the first state registration of vehicles" (Sheets of the Verkhovna Rada of Ukraine, 2005, No. 34, Art. 435; with the changes made by the Law of Ukraine of May 12, 2022 No. 2260-IX) to state in the following edition:

"3-3. Determine that till December 31, 2022 inclusive customs clearance for the purpose of free circulation and the first state registration in Ukraine of vehicles by codes of goods items 8702 (except commodity subcategories 8702 10 11th 30, 8702 10 19th 90, 8702 40 00th 10, 8702 40 00th 90, 8702 90 11 00 and 8702 90 19 00), 8704 (except commodity subcategories 8704 10 10th 90, 8704 22 10th 00, 8704 22 91 00, 8704 22 99th 00, 8704 23 10th 00, 8704 23 91 00 and 8704 23 99 00) and 8705 (except commodity subcategories 8705 10 00th 00, 8705 20 00th 00, 8705 30 00th 10, 8705 30 00 90 and 8705 90 80 90) according to the UKT foreign trade activities both made in Ukraine, and imported on customs area of Ukraine not lower than the EBPO-3 level is performed on condition of their compliance to environmental standards, and also under condition, what is the vehicles are imported on customs area of Ukraine by legal entities for own use and cannot be alienated by such persons within 1095 days from the date of their first state registration in Ukraine.

Operation of this article does not extend to vehicles which occur or are imported from the Russian Federation, the Republic of Belarus and temporarily occupied territories of Ukraine".

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