Attention!
During the period of martial law in Ukraine, the Verkhovna Rada has introduced several privileges for the import (shipping) of goods necessary for the country’s defense capabilities. It is important to note that these privileges come with legal limitations that must be considered when importing goods. According to Clause 924 of Section XXI of the Customs Code of Ukraine and Clause 92 of Subsection 2 of Section XX of the Tax Code of Ukraine, during the period of martial law but not later than January 1, 2025, the following goods imported (moved) by enterprises and citizens are exempt from taxation:
- Unmanned Aerial Vehicles (UAVs), with some exceptions.
- Optical sights, collimators, night vision scopes, and thermal imaging sights.
- Thermal binoculars, monoculars, and binoculars, night vision devices.
- Rangefinders used for defense purposes.
- Portable radios.
- Portable radio-electronic detection and counter-drone devices (anti-drone rifles).
Important!
Some UAVs and their components are NOT included in the list of goods exempt from taxation when imported by citizens. The privilege for importing UAV components is established by another legislative norm and does not apply to goods imported to citizens’ addresses. According to Clause 927 of Section XXI of the Customs Code of Ukraine and Clause 95 of Subsection 2 of Section XX of the Tax Code of Ukraine, temporarily, until the termination or cancellation of martial law in Ukraine, components (materials, nodes, aggregates, equipment, and accessories) of unmanned systems are exempt from taxation. These goods must be imported by enterprises for use in their own production activities for the manufacture and/or repair of unmanned systems.
The State Customs Service forms a list of such enterprises and submits it to the State Tax Service of Ukraine. Enterprises must submit a report to the customs authority on the production or repair of UAVs using the imported goods and are financially responsible in case of misuse.
When imported by citizens, UAV components are taxed according to the general procedure outlined in Article 374 of the Customs Code of Ukraine. According to this article, goods are subject to import duty and VAT if:
- Imported by citizens by car, rail, or sea transport in hand luggage or accompanied baggage with a total invoice value exceeding 500 euros.
- Moved into the customs territory of Ukraine in international postal and express shipments with a total invoice value exceeding 150 euros.
What This Means for Business
These legislative changes significantly ease the importation of goods necessary for the country’s defense capabilities, allowing businesses to respond more quickly to the needs of the defense industry and provide the necessary equipment. However, it is important to consider all legal limitations and comply with the rules to avoid problems with customs authorities.
How Daleth Group Supports Clients
Daleth Group has extensive experience in customs clearance. Our experts are happy to help you understand all the intricacies and latest changes in customs legislation. We offer:
- Comprehensive consultations on the new requirements for goods declaration.
- Preparation and processing of the necessary documentation for customs control.
- Fast and reliable transportation of goods across the border.
Daleth Group provides full support for your cargo at all stages of transportation, ensuring the speed and safety of processes.
Conclusion
The changes to the Regulations on Customs Declarations, effective from July 16, 2024, significantly simplify the process of declaring goods sent by international postal or express shipments. This will promote export development and reduce bureaucratic barriers for Ukrainian businesses. Daleth Group is ready to support its clients in this process, providing reliable and efficient logistics solutions.