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January 1, 2035, the law No. 3762 exempts from import duty equipment that will
be imported into the customs territory of Ukraine by an investor for the
implementation of an investment project with significant investments in the
framework of the implementation of a special investment agreement concluded in
accordance with the Law of Ukraine “On state support of investment projects
with significant investments”.
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In this case, such equipment must be new and manufactured not earlier than 3 years before the date of registration of the investment project with significant investment.
The list and volumes of such equipment will be determined by the Government of Ukraine together with the conclusion of the relevant special investment agreement.
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