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LAW OF UKRAINE

of December 17, 2024 No. 4144-IX

About modification of the Customs code of Ukraine concerning release from the taxation import duty of separate goods of defense appointment and the Law of Ukraine "About some questions of import to customs area of Ukraine and carrying out the first state registration of vehicles" concerning requirements of compliance to environmental standards

The Verkhovna Rada of Ukraine decides:

I. Bring in the Customs code of Ukraine (Sheets of the Verkhovna Rada of Ukraine, 2012, Art. No. No. 44-48, 552) such changes:

1. In the paragraph the second Article 287 part eight:

figures "3907 40 00 00" to replace with figures "3601 00 00th 00, 3603 30 00th 00, 3907 40 00 00";

after figures "7229 90 90 00" to add with figures "7326 19 90 90";

after figures "9305 91 00" to add with figures "9306 30 30th 00, 9306 90 10 00".

2. In the Section XXI "Final and transitional provisions":

Item in paragraph one 9-24 figures and the words "January 1, 2025" to replace 1) with figures and the words "January 1, 2026";

Item 9-27 to state 2) in the following edition:

"9-27. 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 components (materials, nodes, aggregates, the equipment and components) of air, land and water pilotless systems, active means of counteraction to technical investigations, machines mechanized mine clearing, and also systems of weapon of remote control and ammunition (which are used with pilotless systems) (further - goods) are exempted from the taxation by import duty, classified by codes according to UKT foreign trade activities 2904 20 00 00, 2933 69 10th 00, 3602 00 00th 00, 3603 30 00th 00, 3603 40 00th 00, 3603 50 00th 00, 3603 60 00th 00, 3604 90 00th 00, 3917 32 00th 90, 3923 50 90th 00, 3925 90 80th 00, of 3926, 4011 90 00th 00, of 4016, of 6815, of 7224, of 7225, of 7226, 7307 29 10th 00, of 7326, 7411 10 90th 00, by the 7616th 99, 8302, 8309 90 90th 00, 8407, 8408 10 41 00, 8412 21 20th 00, 8412 29 20th 00, 8412 29 89th 90, 8414, 8428 70 00th 00, 8428 90 90th 00, 8471, 8479 50 00th 00, 8479 90 20th 00, 8479 90 70th 00, 8501, 8503 00 99th 00, 8483, 8479 89 97 90 (including vehicle sets for production and/or repair of machines of the mechanized mine clearing), 8504, 8506, the 8507th 20, 8507 60 00th 00, 8517 (except 8517 13 00th 00), 8523, 8525, 8526, 8528, 8529, 8536, 8537, 8538, 8541 41 00th 00, 8541 51 00th 00, 8541 60 00th 00, 8542, 8543 (except 8543 40 00th 00, 8543 70 50th 00), 8544, 8547 20 00th 00, 8708, 8714 99 90th 00, 8804 00 00th 00, 8807, 9002 11 00th 00, 9002 19 00th 00, 9005, 9013, 9014, 9015 10 00th 00, 9015 90 00th 00, 9025, 9027, 9029, 9030 10 00th 00, 9031 80 20th 20, 9032 81 00th 00, 9032 89 00th 00, 9301 10 00th 00, 9301 20 00th 00, 9301 90 00th 30, 9301 90 00th 41, 9301 90 00th 49, 9306 90 10th 00, 9306 30 30th 00, are imported on customs area of Ukraine (including move (are sent) to customs area of Ukraine in international post and express departures) and are located in customs regime of import (including earlier placed in other customs regimes) the companies for use in own productive activity on production and/or repair:

the air, land and water pilotless systems classified in commodity groups 84, of 85, of 87, of 90, 93 and goods items 8806, 8906 according to UKT foreign trade activities;

the active means of counteraction to technical investigations classified in goods items 8517, of 8525, 8543 according to UKT foreign trade activities;

the machines of the mechanized mine clearing classified in goods items 8427, of 8430, 8479 according to UKT foreign trade activities;

the systems of weapon of remote control and ammunition (used with pilotless systems), classified in commodity group 93 according to UKT foreign trade activities.

The central executive body realizing the state customs policy creates the list of the companies placing in customs regime of import the goods for use specified in paragraph one of this Item in own productive activity on production and/or repair of air, land and water pilotless systems, active means of counteraction to technical investigations, machines of the mechanized mine clearing, and also the systems of weapon of remote control and ammunition (used with pilotless systems) based on the drawn-up customs declarations. The specified list quarterly is transferred to the central executive body realizing the state tax policy.

Use of the goods specified in paragraph one of this Item on purpose is confirmed by the company which for production and/or repair of air, land and water pilotless systems, active means of counteraction to technical investigations, machines of the mechanized mine clearing, and also the systems of weapon of remote control and ammunition (used with pilotless systems) imports goods with release from the taxation import duty, in the way of submission to customs authority in the location of this company of the report on results of use of such goods. Such report is constituted by each company (with display of details of such company) and moves in any form quarterly, to the 15th following the accounting period before complete use of the goods imported according to this Item according to purpose and realization of air, land and water pilotless systems, active means of counteraction to technical investigations, machines of the mechanized mine clearing, and also the systems of weapon of remote control and ammunition (used with pilotless systems), made with use of such goods. The specified report shall contain information about:

remaining balance of the goods imported in connection therewith by Item for the beginning of reporting quarter by customs declarations, the list and quantity of the corresponding goods;

the list and goods quantity, imported in connection therewith by Item during reporting quarter by customs declarations;

the list and goods quantity, imported in connection therewith by Item which were used in production and/or repair of air, land and water pilotless systems, active means of counteraction to technical investigations machines of the mechanized mine clearing, and also systems of weapon of remote control and ammunition (which are used with pilotless systems) during reporting quarter by customs declarations;

remaining balance of the goods imported in connection therewith by Item for the end of reporting quarter by customs declarations, the list and quantity of the corresponding goods;

quantity of the air, land and water pilotless systems made and repaired during reporting quarter, active means of counteraction to technical investigations, machines of the mechanized mine clearing, and also the systems of weapon of remote control and ammunition (used with pilotless systems) with use of the goods imported in connection therewith by Item;

quantity of air, land and water pilotless systems, active means of counteraction to technical investigations, realized and unrealized during reporting quarter, machines of the mechanized mine clearing, and also the systems of weapon of remote control and ammunition (used with pilotless systems), made with use of the goods imported in connection therewith by Item.

Such indicators shall correspond to indicators of the commodity and production reports constituted at the relevant companies obliged to keep financial accounting.

Non-presentation of such report by the company is at the scheduled time the basis for refusal in further customs clearance of the goods placed in customs regime of import by such company using release from the taxation import duty provided by this Item and release from the taxation by the value added tax, stipulated in Item 95th subsection 2 of the Section XX "Transitional provisions" of the Tax code of Ukraine until submission of such report for the corresponding accounting period.

Untimely representation or non-presentation of the report on results of use of such goods is considered the circumstance determined by Item 3 parts seven of article 346 of this Code.

At the request of the monitoring body determined by subitem 41.1.1 of Item 41.1 of article 41 of the Tax Code of Ukraine, the customs authority in the location of the company which for production and/or repair of air, land and water pilotless systems, active means of counteraction to technical investigations, machines of the mechanized mine clearing, and also the systems of weapon of remote control and ammunition (used with pilotless systems) imports goods with release from the taxation import duty according to this Item provides information on amounts of import of such goods and the copy of the received reports on their target use within 10 working days.

For the purposes of this Item the vehicle set for production and/or repair of machines of the mechanized mine clearing is understood as full or partial range of the components and components necessary for production of one machine of the mechanized mine clearing.

If the vehicle set turns on the case, then on it the following constituting components can be installed: engine, gasoline tank, system of ignition and muffling, hydraulic drive, transmission, electric equipment and onboard electronics.

For the purposes of this Item the goods specified in paragraph one of this Item are classified by codes according to UKT foreign trade activities:

3917 32 00th 90, 3923 50 90th 00, 3925 90 80th 00, 7307 29 10th 00, 7411 10 90th 00, 8309 90 90th 00, 8547 20 00th 00, 9031 80 20th 20, are exempted from the taxation by import duty if such goods are located in customs regime of import by the companies for use in own productive activity on production and/or repair of active means of counteraction to technical investigations;

2904 20 00th 00, 2933 69 10th 00, 3602 00 00th 00, 3603 30 00th 00, 3603 40 00th 00, 3603 50 00th 00, 3603 60 00th 00, 9306 90 10th 00, 9306 30 30th 00, are exempted from the taxation by import duty if such goods are located in customs regime of import by the companies for use in own productive activity on production of ammunition (which are used with pilotless systems).

Release from the taxation import duty of the goods determined by paragraph one of this Item, used for production and/or repair of active means of counteraction to technical investigations and also for production of the ammunition (used with pilotless systems), is provided provided that the sample of such active means of counteraction to technical investigations and ammunition (which are used with pilotless systems) is taken advantage or underwent codification according to the procedure, determined according to the paragraph third Item of 1 part one of article 4 of the Law of Ukraine "About defense purchases".

In case of inappropriate use of the goods determined by this Item, the company shall pay the amount of import duty which shall be paid when importing to customs area of Ukraine of such goods, and also pay penalty fee according to the law.

Provisions of this Item do not extend 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 or are imported from the territory of the state invader (aggressor) and/or from temporarily occupied territory of Ukraine, certain that according to the law".

II. Final provisions

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

2. Introduce in 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 following changes) the following changes:

1) in Article 2:

in the paragraph the second part one of the word and figure "codes of goods items 8701 20, 8702 and 8703 according to UKT foreign trade activities" shall be replaced with words also in figures "codes of commodity subline items 8701 21-8701 29 (except commodity subline item 8701 24) and codes of goods items 8702 according to UKT foreign trade activities, and also 8703 (only for being in use) according to UKT foreign trade activities";

in part two:

in paragraph one of the word and figures "by codes of goods items 8701 20, 8702" shall be replaced with words also in figures "by codes of commodity subline items 8701 21-8701 29 (except commodity subline item 8701 24) and to codes of goods items 8702";

the fifth to replace the paragraph with three new paragraphs of the following content:

"it is not lower than the EBPO-6 level:

since January 1, 2025 - for new vehicles by codes of goods item 8703 according to UKT foreign trade activities both made in Ukraine, and imported on customs area of Ukraine, except the vehicles made in Ukraine or imported on customs area of Ukraine till December 31, 2024 inclusive;

since January 1, 2027 - for vehicles by codes of commodity subline items 8701 21-8701 29 (except commodity subline item 8701 24) and to codes of goods items 8702, 8704, 8705 according to UKT foreign trade activities, except the vehicles made in Ukraine or imported on customs area of Ukraine till December 31, 2026 inclusive";

2) in Article 3-2:

the fourth after figures "8701 30 00 00" to add the paragraph with the word and figures "8703 32 (except 8703 32 11th 00)";

add with the paragraph of the following content:

"the vehicles (only with body type the pickup) imported on customs area of Ukraine in customs regime of import which final receiver according to the certificate of the final consumer or according to terms of the contract determines the law enforcement agencies, the Ministry of Defence of Ukraine, the Armed Forces of Ukraine and other military forming, voluntary forming of territorial communities formed according to the laws of Ukraine other subjects fighting terrorism according to the law and/or participating in implementation of actions for ensuring national security and defense of Ukraine, repulse and control of the armed aggression of the Russian Federation against Ukraine, the companies being contractors (collaborators) of public contracts (agreements) on defense purchases are classified by the following codes according to UKT foreign trade activities: 8703 32 (except 8703 32 11th 00), 8703 33 (except 8703 33 11th 00), 8704 21 (except 8704 21 10th 00)".

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

provide adoption of the regulatory legal acts necessary for implementation 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.

 

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