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RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of January 12, 2011 No. 15

About approval of lists of waste and scrap of ferrous and non-ferrous metals which transactions on delivery, in particular transactions on import, temporarily, till January 1, 2027, are exempted from taxation on value added

(as amended on 16-07-2024)

The Cabinet of Ministers of Ukraine decides:

1. Approve lists of waste and scrap of ferrous and non-ferrous metals which transactions on delivery, including transaction on import, temporarily, till January 1, 2027, are exempted from taxation on value added, according to appendices 1 and 2.

2. Declare invalid the resolution of the Cabinet of Ministers of Ukraine of January 31, 2007 No. 104 "About approval of the list of waste and scrap of ferrous metals, transactions on which delivery, including transactions, on import, are exempted from taxation on value added" (The Official Bulletin of Ukraine, 2007, No. 8, by the Art. 311).

Prime Minister of Ukraine

N. Azarov

Appendix 1

to the Resolution of the Cabinet of Ministers of Ukraine of January 12, 2011 No. 15

The list of waste and scrap of ferrous metals, transactions on which delivery, in particular transactions on import, temporarily, till January 1, 2027, are exempted from taxation on value added

Commodity code according to UKTVED

Description of goods according to UKTVED

7204 10 00 00

Waste and scrap of foundry cast iron

7204 21 10 00

Waste and scrap of stainless steel with mass fraction of nickel of 8 percent or more

7204 21 90 00

Waste and scrap of stainless steel with mass fraction of nickel less than 8 percent

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