For which excisable goods there is a zero excise tax rate during the martial law in Ukraine?

Law of Ukraine as of 15.03.2022 № 2120-IX "On amendments to the Tax Code of Ukraine and other legislative acts of Ukraine regarding validity of norms during the martial law" amended the Tax Code of Ukraine as of 02.12.2010 № 2755-VI (hereinafter – TCU), in particular, it was amended by a new Paragraph 41 Sub-section 5 Section XX "Transitional Provisions" of the TCU.

Temporarily, until termination or abolition of the martial law on the territory of Ukraine, there is a zero excise tax rate for the following excisable goods according to Ukrainian classification of the FEA product codes: gasoline motor: gasoline motor with a lead content of 0.013 g / l or less: with a content of not less than 5 wt. % of bioethanol or at least 5 wt. % of ethyl tert-butyl ether or mixtures thereof; other gasolines; other petroleum products; heavy distillates (gas oil); liquefied gas (propane or a mixture of propane and butane) and other gases; butane, isobutane.  

Given above specified, for the following fuel:

excise tax payers – fuel producers, replenishing amount of the fuel balance in system of electronic administration of fuel and ethyl alcohol sale, must make applications for replenishment (adjustment) of fuel balance and indicate zero excise tax rate in column 6;

Ethylene producers, before receiving or importing raw material for the ethylene production to the customs territory of Ukraine, do not issue tax bill for the excise tax amount, according to provisions of Paragraphs 229.2 and 229.3 Article 229 of the TCU, as mechanism of importation to the customs territory of Ukraine without payment of excise tax or fuel sale by producers is at zero excise tax rate (Paragraph 41 Sub-section 5 Section XX of the TCU sets zero rate regardless of the use of such fuel). 

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