Law of Ukraine No.1658-VII
The President of Ukraine Petro Poroshenko has signed Law of Ukraine No. 1658-VII On Changes to the Tax Code of Ukraine regarding tax exemption on defence products, which stipulates repealing of VAT on imports of military goods, RBK-Ukraine (РБК-Україна) reports.
The law sets out changes to the Tax Code of Ukraine in compliance with which “imports of defence products that are defined as such pursuant to par.9, article 1, of the Law of Ukraine On Public Procurement, to the territory of Ukraine following the appropriate customs procedure are exempt from VAT. These changes will be effective for the period of the anti-terrorist operation, state of emergency or state of martial law, being applied to the following commodity items: 3601 - 3603 (impact-detonated capsules, detonators, lightning missiles); 8710 (tanks and armoured cars with or without armament, their spare components)”; attributed to group 90 “Devices and optical, photographic, cinematographic, control, measuring, precision apparatuses; medical or surgical instruments; their components and fittings“ (only for telescopic sights or other optical devices for weapons, if they have not been supplied along with the weapons they are intended for); attributed to group 93 “Weapons and ammunition; their components and fittings”, except commodity items 9303 - 9304, 9305 (intended for the commodity items being assigned categories 9303 - 9304), 96909 and 9307’.
