On 27 July 2024, the Laws of Ukraine No. 3853-IX and No. 3854-IX, both dated 16 July 2024, came into force, aimed at bolstering energy security and defence capabilities during the period of martial law. These laws provide exemptions from VAT and customs duties for energy-generating equipment imported into Ukraine. The goods have been classified according to the UKT ZED.
As a result, the following energy-generating equipment is now exempt from VAT and customs duties:
|
Code under the UKT ZED |
Name of goods |
|
8406 |
Steam turbines and other turbines (excluding 8406 10 00 00) |
|
8410 |
Hydraulic turbines, water wheels, and regulators (only hydraulic turbines and their parts) |
|
8483 40 21 00 |
Cylindrical and helical gears |
|
8502 20 40 90 |
Electric generator installations with spark-ignition piston engines with a power output of more than 7.5 kVA but not more than 375 kVA, other than those for civil aviation; with a power output of more than 375 kVA but not more than 750 kVA, other than those for civil aviation; with a power output of more than 750 kVA, other than those for civil aviation |
|
8411 |
Turbojet, turboprop, and other gas turbines (excluding turboprop and turbojet engines and their parts) |
|
8501 64 00 00 |
Electric generators of alternating current (synchronous generators) with a power output of more than 750 kVA |
|
8504 40 84 00 and 8504 40 88 00 |
Inverters with a power output not exceeding 7.5 kVA (excluding inverter welding machines) |
|
8504 40 90 00 |
All other inverters not mentioned above (excluding inverter welding machines) |
|
8507 60 00 00 |
Electric batteries, including separators for them, rectangular (including square) or any other shape, Lithium-ion (excluding energy storage installations with a capacity of less than 300 W of alternating and/or direct current and individual lithium-ion cells with a capacity of less than 200 Ah) |
|
8541 43 00 00 |
Photovoltaic cells, assembled in modules or made into panels |
|
8537 |
Boards, panels, consoles, desks, distribution boards, and other bases equipped with two or more apparatus of heading 8535 or 8536, for electric control or distribution of electricity, including those incorporating instruments or apparatus of Chapter 90, and numeric control apparatus, other than switching apparatus of heading 8517 (excluding 8537 10 98 10) |
|
8503 00 99 00 |
Parts intended exclusively or mainly for machinery of heading 8501 (motors and generators, electric) or 8502 (electric generating installations and rotating electrical converters) (only for wind-power generating installations) |
NB. Only specific parts of a wind turbine (8502 31 00 00 UKT ZED code) are eligible for exemption during the import process. Therefore, enterprises should ensure they pay careful attention to the code of the imported goods.
Impact of Implemented Measures on Ukrainian Businesses
NAZALI TAX & LEGAL