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LAW OF UKRAINE

of September 3, 2026 No. 4967-IX

About introduction of amendments to the Tax Code of Ukraine concerning release from the taxation of separate goods for needs of security forces and defense

The Verkhovna Rada of Ukraine decides:

I. Bring in the Tax code of Ukraine (Sheets of the Verkhovna Rada of Ukraine, 2011, Art. No. No. 13-17, 112) such changes:

1. To add Item 197.23 of article 197 after paragraph one with the new paragraph of the following content:

"Are exempted from the transaction taxation on import to customs area of Ukraine in customs regime of commodity import, determined by part eight of Article 287 of the Customs code of Ukraine, imported by taxpayers 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 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, repulse and control of the armed aggression of the Russian Federation against Ukraine and if such defense goods are acquired without preliminary or subsequent compensation of their cost by the final receiver.".

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

2. In the Section XX "Transitional provisions":

1) in subsection 2:

in Item 32:

add subitem 4 with the subitem "o" of the following content:

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

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