Unofficial transfer (c) Soyuzpravoinform LLC

LAW OF UKRAINE

of December 13, 2022 No. 2837-IX

About modification of the Section XXI "Final and transitional provisions" of the Customs code of Ukraine concerning assistance to recovery of energy infrastructure of Ukraine

The Verkhovna Rada of Ukraine decides:

I. 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 Items 9-21-9-23 of the following content:

"9-21. Temporarily, for action of the warlike situation in Ukraine imposed by the Presidential decree of Ukraine "About introduction of martial law in Ukraine" of February 24, 2022 No. 64/2022, the approved Law of Ukraine "About approval of the Presidential decree of Ukraine "About introduction of warlike situation in Ukraine" of February 24, 2022 No. 2102-IX, but no more than till May 1, 2023, the goods imported on customs area of Ukraine for free circulation by the companies or citizens are exempted from the taxation by import duty including move (are sent) to customs area of Ukraine in international post and express departures which are classified by the following codes according to UKT foreign trade activities:

2710 19 93rd 00, 3914 00 00th 00, 7020 00 80th 00, 7225 11 00th 00, 7325 10 00th 00, 7605 11 00th 00, 7607 (only for industrial use), 8407 90 10th 00, 8407 90 80th 00, 8407 90 90th 00, 8408 90 41 00, 8408 90 43rd 00, 8408 90 45th 00, 8408 90 47th 00, 8408 90 61 00, 8408 90 65th 00, 8408 90 67th 00, 8408 90 81 00, 8408 90 85th 90, 8408 90 89th 90, 8421 21 00th 00, 8421 99 90th 00, 8481 80 59th 00, 8501 61 80th 90, 8501 62 00th 90, 8501 63 00th 90, 8501 64 00th 00, 8502 (power generating sets), 8503rd 00, 8504 (transformers, parts of transformers, inverters, except 8504 21 00th 00, 8504 22 10th 00, 8504 22 90th 00, 8504 23 00th 00, 8504 31 21 00, 8504 31 29th 00, 8504 31 80th 00, 8504 32 00th 90, 8504 50 95th 90, and goods of civil aviation), 8507 20 (except goods of civil aviation), 8507 30, 8507 40 00th 00, 8507 50 00th 00, 8507 60 00th 00, 8507 80 00th 00, 8507 90 (except goods for civil aviation), 8517 62 00th 00, 8517 69 90th 00, 8517 70 00th 90, 8535, 8536, 8537, 8546, 8547 90 00th 00, 9014 80 00th 00, 9025 19 80 98.

9-22. Determine that for action of the warlike situation in Ukraine imposed by the Presidential decree of Ukraine "About introduction of martial law in Ukraine" of February 24, 2022 No. 64/2022, the approved Law of Ukraine "About approval of the Presidential decree of Ukraine "About introduction of warlike situation in Ukraine" of February 24, 2022 No. 2102-IX the goods (except the goods classified by goods items 2203-2208, 2401-2403 and codes 2103 90 30 00, 2106 90, 3824 99 96 20 according to UKT foreign trade activities) imported on customs area of Ukraine by the public associations and/or charitable organizations included in the Register of non-profitable organizations and organizations for subsequent their non-paid (without any cash, material or other types of compensation) transfers by such persons to the Armed Forces of Ukraine and voluntary forming of territorial communities, National guard of Ukraine are exempted from the taxation by import duty, To the Security Service of Ukraine, Service of foreign intelligence of Ukraine, the State Border Service of Ukraine, the Ministry of Internal Affairs of Ukraine formed according to the laws of Ukraine other military forming, to their connections, military units, divisions.

The omission through customs border, customs control and customs clearance of the goods specified in this Item are performed in first-priority procedure.

The payment for accomplishment of customs formalities concerning such goods out of the location of customs authorities or out of the working hours established for them is not levied.

Declaring of the goods specified in this Item can be performed by submission of the preliminary customs declaration which contains all necessary information for release of goods according to part five of article 259 of this Code. At the same time delivery and presentation of these goods to customs authority which draws up such preliminary customs declaration are not obligatory.

The goods specified in this Item which were exempted from the taxation by import duty when importing to customs area of Ukraine shall be transferred to the receivers specified in this Item no later than 45 calendar days from the date of completion of customs clearance of such goods and if concerning such goods after completion of their customs clearance it was performed in the territory of Ukraine maintenance and/or repair - no later than 90 calendar days from the date of completion of their customs clearance is documented.

Violation of the term determined by this Item or inappropriate use of the specified goods involves emergence of obligation on payment of import duty and penalty fee in the terms and procedure determined by this Code.

Provisions of Items 9-21 and 9-22 are not applied to the goods having origin from the country recognized by the state invader according to the law and/or the state aggressor concerning Ukraine according to the legislation and/or imported from the territory of the state invader (aggressor) and/or from the occupied territory of Ukraine, certain such according to the law.

9-23. Temporarily, for action of the warlike situation in Ukraine imposed by the Presidential decree of Ukraine "About introduction of martial law in Ukraine" of February 24, 2022 No. 64/2022, the approved Law of Ukraine "About approval of the Presidential decree of Ukraine "About introduction of warlike situation in Ukraine" of February 24, 2022 No. 2102-IX, but no more than till May 1, 2023, goods which are gratuitously provided by Energy community as the help on advantage to subjects of managing, having licenses for separate types of economic activity in the market of electrical energy (production of electricity, transmission of electricity, electricity distribution) are exempted from the taxation by import duty, and it is performed by such subjects on customs area of Ukraine for the purpose of recovery and repair of infrastructure of such companies in coordination with the central executive body, which provides forming and realizes state policy in fuel and energy complex which are classified by the following codes according to UKT foreign trade activities:

4015 (except 4015 11 00th 00), 6401, 7325 (except 7325 91 00th 00), 7413 00 00th 00, 7614, 8311, 8411 81 00 00-8411 82 80 00, 8411 99 00th 00, 8479 81 00th 00, 8501, 8502, 8504, 8507, 8515, 8535, 8536, 8537, 8538, 8544, 8546, 8547, 9027 (except 9027 90 10th 00), the 9028th 30, 9028 90 10 00".

II. Final provisions

1. This Law becomes effective in three days from the date of its publication.

2. The Cabinet of Ministers of Ukraine in two-month time from the date of entry into force of this Law to provide development and approval of regulatory legal acts by the central executive bodies on safe operation of power generating sets.

3. To the Cabinet of Ministers of Ukraine in two-month time from the date of entry into force of this Law:

bring the regulatory legal acts into accord with this Law;

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

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info