Is there the VAT exemption on import of cars, their parts and bodies, trailers and semi-trailers, motorcycles, vehicles to the customs territory of Ukraine by individuals during martial law on the territory of Ukraine?

Sub-paragraph 69.24 Paragraph 69 Sub-section 10 Section XX "Transitional Provisions" of the Tax Code of Ukraine as of 02.12.2010 № 2755-VI with changes and amendments (hereinafter – TCU) stipulates that temporarily from 01.04.2022 for a period of the martial law on the territory of Ukraine, there is the VAT and excise tax exemption on import of cars, their parts and bodies, trailers and semi-trailers, motorcycles, vehicles to the customs territory of Ukraine by individuals for carriage of 10 persons or more, as well as vehicles for transportation of goods under the customs regime of import.

At the same time, Sub-paragraph 69.25 Paragraph 69 Sub-section 10 Section XX "Transitional Provisions" of the TCU stipulates that exemption from taxation, established particularly by Sub-paragraph 69.24 Paragraph 69 Sub-section 10 Section XX "Transitional Provisions" of the TCU is not applicable to import to the customs territory of Ukraine under the customs regime of import of goods originating in country recognized as the occupying state according to the law  and / or recognized by as an aggressor state in relation to Ukraine according to the law or imported from territory of the occupying state (aggressor) and / or from the occupied territory of Ukraine, defined as such according to the law.

More information is in the “Knowledge Base” of public information and reference resource