LAW OF UKRAINE

of July 1, 2014 No. 1561-VII

About modification of the Tax code of Ukraine of rather special individual protection equipment and medicines

The Verkhovna Rada of Ukraine decides:

1. Subsection 2 of the Section XX "Final provisions" of the Tax code of Ukraine (Sheets of the Verkhovna Rada of Ukraine, 2011, Art. No. No. 13-17, 112) to add with Item 32 following of content:

"32 it is temporary, for conducting anti-terrorist operation and/or introduction of warlike situation according to the legislation, are exempted from the taxation by the transaction value added tax on import to customs area of Ukraine and delivery on customs area of Ukraine:

special individual protection equipment (the helmets made according to military standards or specifications, or their equivalents and components which are specially developed for them (i.e. pidsholoma, shock-absorbers), which are classified in subsubline item 6506 10 80 00 according to UKT foreign trade activities, the bullet-proof vests classified in subsubline item 6211 43 90 00 according to UKT foreign trade activities) made according to military standards or military conditions for needs of the law enforcement agencies, the Armed Forces of Ukraine and other military forming formed according to the laws of Ukraine, other subjects fighting terrorism compliance with the law; threads for production of bullet-proof vests which are classified in subsubline items 5402 11 00 00 and 5407 10 00 00 according to UKT foreign trade activities; fabrics (materials) for production of bullet-proof vests which are classified in subsubline items 3920 10 89 90, 3921 90 60 00, 5603 on October 14 00, 6914 90 00 00 according to UKT foreign trade activities;

medicines and medical products according to the subitem "v" of Item 193.1 of Article 193 of this Code who are held for use healthcare institutions and participants of anti-terrorist operation for delivery of health care to physical persons during conducting anti-terrorist operation and/or introduction of warlike situation according to the legislation were wounded, contusion or other damage of health, in the amounts determined by the Cabinet of Ministers of Ukraine;

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