For certain agricultural products, settlement period for export has been extended to 150 days

Press service of the State Tax Service of Ukraine, published 14 September 2026 at 17:25 Chapter: News

For certain agricultural products, deadline for settlements on export has been temporarily extended from 120 to 150 calendar days.

New deadlines apply to transactions carried out from July 1, 2026, to August 31, 2027, inclusively.

Relevant changes were introduced by Resolution № 97 of Board of the National Bank of Ukraine as of 25.08.2026, to Resolution № 67 of Board of the National Bank of Ukraine as of 14.05.2019. Provisions entered into force on 27.08.2026.

This concerns product export classified under codes 1001, 1002, 1003, 1004, 1005, 1201, 1205, 1206 00, 1507, 1512, 1514, and 2306 of Ukrainian classification of the foreign economic activity products, to which export security regime may apply.

Time limits for settlements regarding such transactions are:

- 90 calendar days – for transactions carried out from November 11, 2023, to July 11, 2024, inclusively;

- 120 calendar days – from July 12, 2024, to June 30, 2026, inclusively;

- 150 calendar days – from July 1, 2026, to August 31, 2027, inclusively;

- 120 calendar days – from September 1, 2027.

These deadlines are taken into account during foreign exchange supervision regarding residents’ compliance with statutory deadlines for settlements on product export.

However, different deadline applies to certain types of products. For export involving products classified under codes 0409 00 00 00, 0802 31 00 00, and 0802 32 00 00 of Ukrainian classification of the foreign economic activity products, settlement deadline is 180 calendar days. This applies to export carried out on or after April 5, 2022.