Law of Ukraine № 3706-IX as of 09.05.2024 "On amendments to the Tax Code of Ukraine and other laws of Ukraine regarding the export peculiarities of certain product types during the martial law" made changes to the Tax Code of Ukraine and the Law of Ukraine № 959 as of 16.04.1991 -XII "On foreign economic activity" (hereinafter – Law № 959-XII).
In order to implement changes made to Article 192 of the Law № 959-XII, the Cabinet of Ministers of Ukraine adopted Resolution № 1261 as of 29.10.2024 "On introduction of the expert support regime", which will be in force from December 1, 2024.
In particular, the specified normative legal acts introduce peculiarities of product export by subjects of foreign economic activity, which are classified by codes according to Ukrainian classification of the foreign economic activity products: 0409 00 00 00, 0802 31 00 00, 0802 32 00 00, 1001, 1002, 1003, 1004, 1005, 1201, 1205, 1206 00, 1507, 1512, 1514, 2306 (hereinafter – certain product types), namely:
export of certain product types is allowed only to registered value-added tax payers (hereinafter – payers), before the date of submission of customs declaration, payers are obliged to compile and register tax invoice in the Unified Register of Tax Invoices, registered tax invoice gives a right to register customs declaration and carry out export (Sub-paragraph 97.1 Paragraph 97 Sub-section 2 Section XX "Transitional provisions" of the Tax Code of Ukraine, hereinafter – Code);
prohibition of export of certain product types at prices lower than the minimum permissible export prices (Sub-paragraph 97.3 Paragraph 97 97 Sub-section 2 Section XX "Transitional provisions" of the Code);
payers, whose for the last 12 months (until November 11, 2024 – for the actual available period, starting from November 11, 2023), the non-return of foreign exchange revenue on the date of compiling tax invoice is not more than 20%, apply the VAT rate of 0% for export (Sub-paragraph "a" of Sub-paragraph 97.2 Paragraph 97 Sub-section 2 Section XX "Transitional provisions" of the Code).
At the same time, export security regime does not apply to export operations outside the customs territory of Ukraine in the customs regime of export of certain product types:
which are exported as supplies by commercial transport means according to Article 229 of the Customs Code of Ukraine;
included in the commodity subcategories 1001 91 10 00, 1002 10 00 00, 1003 10 00 00, 1004 10 00 00, 1005 10 13 00, 1005 10 15 00, 1005 10 18 00, 1201 10 00 00, 1205 10 10 00, 1206 00 10 00 according to Ukrainian classification of the foreign economic activity products, which are carried out by the VAT payers accompanied by a phytosanitary certificate issued taking into account provisions of Paragraph 15 Section IX "Final and Transitional Provisions" of the Law of Ukraine "On plant quarantine".