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LAW OF UKRAINE

of May 29, 2023 No. 3123-IX

About modification of subsection 2 of the Section XX "Transitional provisions" of the Tax code of Ukraine concerning release from the taxation the value added tax of transactions on commodity importation for needs of production and/or repair of pilotless systems

The Verkhovna Rada of Ukraine decides:

I. Subsection 2 of the Section XX "Transitional provisions" of the Tax code of Ukraine (2011, Art. No. No. 13-17, 112) to add sheets of the Verkhovna Rada of Ukraine with Item 95 of the following content:

"95. Temporarily, before the termination or cancellation 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 are exempted from taxation on transaction value added on import to customs area of Ukraine (including by movement (transfer) in international post and express departures) in customs regime of import (including earlier placed in other customs regimes) components (materials, nodes, aggregates, the equipment and components) of the pilotless systems (further - goods) determined by Item 9-27 of the Section XXI "Final and transitional provisions" of the Customs code of Ukraine imported by subjects of managing for use in own productive activity on production and/or repair of the pilotless systems classified in goods items 8806, 8906 according to UKT foreign trade activities.

In case of inappropriate use of the specified goods the taxpayer shall pay tax amount on value added which shall be paid when importing to customs area of Ukraine of such goods, and also pay penalty fee according to the law.

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