LAW OF UKRAINE

of September 2, 2014 No. 1658-VII

About introduction of amendments to the Tax Code of Ukraine concerning release from the taxation of defense products

The Verkhovna Rada of Ukraine decides:

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

"Defense products, the determined article 1 of the Law of Ukraine, that according to Item 9, "About the state defense order" that is classified by the following groups, goods items and subcategories of UKTVED:

3601, 3602; 3603 (only for shock caps, detonators used in the defense purposes), 3604 90 00 00 (only for the lighting and signal flares used in the defense purposes);

8702-8705 (only for the passenger and cargo vehicles of regular type used in the defense purposes and having light armor or equipped with removable armor);

8710 00 00 00;

8802, 8803 (only for unmanned aerial vehicles with arms or without arms, the used in the defense purposes, their part);

8804 (only for parachutes and other devices intended for landing of the military personnel and/or military equipment);

groups 90 (only for field-glasses, devices of night vision, thermal imagers, goggles and similar optical products, telescopic sights and other optical devices for military weapon if they are not delivered together with military weapon for which they are intended other optical navigation and topographical devices and tools used in the defense purposes);

groups 93, except specified in goods item 9303-9304, and also 9305 (only intended for products of goods items 9303-9304), 9306 90 90 00 and 9307".

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