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Links to Ukraine Emergency Guidance Documents

Ukraine Emergency - Important LinksDateSource
Ukraine Humanitarian Crisis Importation and Customs Procedure11 March 2022IMPACCT

Guidelines on Unsolicited Bilateral Donations (UBDs)

3 March 2022Logistics Cluster

Duties and Tax Exemption

The Customs Code of Ukraine regulates imports and exports. This Code was adopted in March 2012 and most recently amended in December 2016. The Customs Code outlines procedures for import, exports, re-export, temporary entry and transit of goods for customs clearance, duty, excise and other customs tariffs payments, activity of customs brokers and customs bonded warehouses, etc. In addition to the Customs Code, current Ukrainian legislation on customs includes two Supplements to the Law - On Customs Duty Rates of Ukraine № 584-VII where duty rates are set forth. The main law governing import and export VAT and refund of export VAT is the Tax Code of Ukraine of December 2, 2010, Section V.

According to Ukrainian legislation both individuals and legal entities can act as importers of record in connection with customs clearance of goods imported to Ukraine, though a business entity must be accredited with its local customs office. The procedure and list of required documents are set forth in the Procedure for Registration of Entities that Carry Out Operations with Goods. State Fiscal Service of Ukraine.

Prohibited to import into Ukraine

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  • Means of transportation that are 5 or more years old for permanent use on the territory of Ukraine, for selling or breaking into parts, except for cases mentioned above;

  • Strong, poisonous, radioactive, explosive substances, other objects that can harm the population and animals or contaminate the environment;

  • Printed materials, cliche, films, negatives, photos, movies, videos, computer disks, scripts, records and other audio recordings, drawings, and other printed materials that contain propaganda of war, racism, genocide etc;

  • Objects (goods) that are prohibited to import by the Ukrainian legislature;

  • Objects (goods) that are imported against the rules of industrial or intellectual property;

  • Food products without the relevant certificate.

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