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LAW OF UKRAINE

of June 4, 2025 No. 4474-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 import to customs area of Ukraine of goods for needs of safety and defense

The Verkhovna Rada of Ukraine decides:

I. Bring in 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) such changes:

1. In the subitem "i" the subitem 4 of Item 32 of the word "other optical, navigation and topographical devices and tools used in the defense purposes)" shall be replaced with words also in figures "fibers optical and plaits of fiber-optical, other cables volokonno - the optical, classified in commodity subcategories 9001 10 90th 10, 9001 10 90 90 according to UKT foreign trade activities, other optical, navigation and topographical devices and tools used in the defense purposes)".

2. In Item 95:

word in paragraph one of "air, land and water pilotless systems, active means of counteraction to technical investigations" shall be replaced with words "air, land and water pilotless systems, coils with volokonno - optical cable, active means of counteraction to technical investigations";

after paragraph two to add with three new paragraphs of the following content:

"coils with volokonno - optical cable:

for delivery to production or repair of the pilotless systems specified in the paragraph the second this Item;

for supply to the Armed Forces of Ukraine, and also other military forming formed according to the laws of Ukraine, law enforcement and prospecting agencies, bodies of special purpose with law-enforcement functions on which the Constitution and the laws of Ukraine assign functions on ensuring defense of the state, for use in the pilotless systems specified in the paragraph the second this Item".

With respect thereto third - the twelfth to consider paragraphs respectively paragraphs the sixth - the fifteenth;

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