Klaus Kessler

Rechtsanwalt (Deutschland)
Phone: +49 89 928 780 702

Yuri Nikolaychuk

Rechtsanwalt (Ukraine), Dipl.-Jur., LL. M., Steuerberater
Associate Partner
Phone: +380 (44) 586 23 03

3. Import Operations

- From April 1, 2022 and for the period of martial law:

  • import of goods by single taxpayers of 1 - 3 groups are exempt from VAT, except for single taxpayers who are registered for VAT purposes and pay single tax at the rate of 3%.

  • import of passenger cars, their bodies, trailers and semi-trailers, motorcycles, vehicles for transportation of 10 and more passengers and for transportation of cargoes by natural persons is exempt from VAT, excise tax and import duty.

  • goods imported by enterprises for free circulation, except for ethyl alcohol and other alcoholic distillates, alcoholic beverages, beer, tobacco products and liquids for electronic cigarettes, are exempt from import duty.

- The above exemptions from import VAT, excise tax and import duties do not apply to import of goods originating from Russia and to goods imported from Russia.

- The fuel can be declared for customs clearance using preliminary declaration, which must contain information sufficient for the release of goods for free circulation. The delivery and presentation of fuel to the customs authority at importer's location is not mandatory.

- No fee is charged for customs clearance of goods outside the location of customs authorities or outside working hours.

- All ongoing documentary audits in customs matters are suspended and no new audits are scheduled. The acts (certificates) on the results of audits, cross-checks, objections to the acts of inspections and tax assessment notices shall not be sent.

- The statutory time periods for sending requests by customs authorities, submitting applications and other documents to customs authorities, keeping of documents, storage of goods under customs control, in warehouses of customs authorities and in certain customs regimes, amendments to customs declarations are suspended.

- The customs authorities have the right to extend the time periods at request of a declarant, except for those time periods which are suspended.

- Customs formalities can now be performed by other customs authorities instead of those which are prevented from performing their functions as a result of Russian aggression.

Rödl & Partner

Mykoly Pymonenka Street 13
Building 1B, office 31
04050 Kyiv

Phone: +380 (44) 586 23 03
Fax: +380 (44) 586 23 04
E-Mail: kiew‎@‎roedl.com
Website: www.roedl.net/ua