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LAW OF UKRAINE

of September 3, 2026 No. 4968-IX

About modification of the Customs code of Ukraine concerning release from the taxation import duty of separate goods for needs of security forces and defense

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. 2 parts eight of Article 19-5 to state Item in the following edition:

"2) the company is in process of the termination, except reorganization by transformation;".

2. 20 parts one of Article 282 to add Item with the paragraph the seventeenth the following content:

"the ATVs and motor-all-terrain vehicles classified in goods items 8703, 8704 according to UKT foreign trade activities;".

3. In Article 287 part eight:

"8701 30 00 00" to add paragraph two after figures with figures and the words "8703 32 19 00 (only for cars with body type the pickup)";

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

"The goods specified in this part are exempted from the taxation by import duty also if they are imported on customs area of Ukraine by the companies for use in own productive activity on the arms production, the military and special equipment (in particular pilotless systems, means of radio-electronic fight and investigation, active means of counteraction to technical investigations, multichannel optical-electronic systems, optical-electronic devices), weapon and ammunition (further - defense goods), provided that the final receiver of such defense goods according to the certificate of the final consumer or according to terms of the contract 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 are determined the actions for ensuring national security and defense, repulse and control of the armed aggression of the Russian Federation fighting terrorism according to the law and/or participating in implementation against Ukraine and if receipt of such defense goods is performed without preliminary or subsequent compensation of their cost by the final receiver.".

With respect thereto the third and fourth to consider paragraphs respectively paragraphs the fourth and fifth.

4. To add Item 4-1 of the Section XXI "Final and transitional provisions" after the paragraph of the fifteenth with the new paragraph of the following content:

"the ATVs and motor-all-terrain vehicles classified in goods items 8703, 8704 according to UKT foreign trade activities;".

With respect thereto the sixteenth to consider the paragraph the paragraph the seventeenth.

II. Final provisions

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

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

1) to adopt the regulatory legal acts necessary for implementation of this Law;

2) to bring the regulatory legal acts into accord with this Law;

3) to provide reduction by the ministries and other central executive bodies of their regulatory legal acts in compliance with this Law.

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