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LAW OF UKRAINE

of February 6, 2023 No. 2906-IX

About modification of the Tax code of Ukraine concerning assistance of import to customs area of Ukraine of unmanned aerial vehicles and some other goods

The Verkhovna Rada of Ukraine decides:

1. Subsection 2 of 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) to add with Item 92 following of content:

"92. 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 January 1, 2024, are exempted from taxation on transaction value added on import to customs area of Ukraine in customs regime of import (including movements (transfer) in international post and express departures) the goods determined by Item 9-24 of the Section XXI "Final and transitional provisions" of the Customs code of Ukraine.

Provisions of this Item 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 that according to the law".

2. This Law becomes effective from the date of, its publication following behind day.

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