03 September 2026, 13:52
On September 3, the Verkhovna Rada of Ukraine adopted in the first reading and as a whole draft laws Reg. No 15463-1 and Reg. No 15464-1 amending the Tax and Customs Codes of Ukraine regarding the tax and duty exemption of specific goods for the needs of the Security and Defense Forces.
Adopted draft laws aim to:
improving the mechanism for applying tax and customs exemptions to the importation into the customs territory of Ukraine and the supply within the customs territory of defense goods;
ensure uniform tax conditions regardless of the source of funding for defense procurement;
create favorable conditions for implementing international military, security, and technical assistance programs;
remove legal barriers to the operations of enterprises fulfilling defense contracts.
The laws provide for exemptions from import duties, value-added tax (VAT), and excise tax on transactions involving the importation into the customs territory of Ukraine and the supply (sale) within the customs territory of:
• quad bikes and all-terrain vehicles classified under heading 8703 and 8704 of the Ukrainian Classification of Goods for Foreign Economic Activity UCG FEA.
Additionally, value-added tax (VAT) exemptions apply to transactions within the customs territory of Ukraine involving the supply of:
arms and ammunition classified under heading 9301, as well as subheadings 9306 30 10 00, 9306 30 30 00, and 9306 90 10 00 of the Ukrainian Classification of Goods for Foreign Economic Activity (UCG FEA).
These exemptions apply provided that the specified goods are supplied for defense purposes.
The adopted amendments will comprehensively address the material resource requirements of combat military units while ensuring the efficient expenditure of state funds in procuring these resources.