The legislative act envisions exemption of importation of medicines and medical equipment to the customs territory of Ukraine, and only the first delivery of medicines and medical equipment on the customs territory of Ukraine by an importer or a producer from value added tax.
The Law specifies budget programs within which the Health Ministry of Ukraine signs contracts with specialized organizations engaged in procurements listed in the Law of Ukraine “On state procurements” to import medicines or medical equipment to Ukraine or acquire them in Ukraine.
The Law envisions responsibility of payers in case of improper use of provided discount in taxation of medicines and medical equipment, and also the provision as to Cabinet of Ministers’ determination of the list of medicines and medical equipment procured on the basis of the procurement contract signed with specialized organizations engaged in procurements, and on the order of importation, supplies and target use of medicines and medical equipment exempted from value added tax.
Respective draft law was registered under No. 2151.