Law of Ukraine

"On Amendments to the Tax Code of Ukraine Relating to Specialized Personal Protective Gear and Medical Products"

Date of entry into force:
July 23, 2014

The Tax Code of Ukraine regulates relations arising in the sphere of levying of taxes and fees, in particular, determines an exhaustive list of taxes and fees levied in Ukraine, and the procedure for their administration, payers of taxes and fees, their rights and obligations, the competence of controlling authorities, the authority and obligations of their officials during tax control, and the liability for violating tax legislation (Article 1 of the Tax Code of Ukraine).

Subsection 2 of the Final Provisions of the Tax Code of Ukraine determines the specifics of levying the value added tax.

The Law supplements Subsection 2 of the Final Provisions of the Tax Code of Ukraine with a new paragraph, according to which operations related to importing the following goods to the customs territory of Ukraine, or to supplying the following goods within the territory of Ukraine, are temporarily, for the period of the anti-terrorist operation and/or martial law declared according to the legislation, exempt from taxation with the value added tax:
  • specialized personal protective gear (helmets manufactured according to military standards or technical conditions, or their equivalents and specialized components for them (helmet liners, shock absorbers) classified as product subcategory 6506 10 80 00 according to the Ukrainian Classification of Commodities for Foreign Economic Activity (UCC FEA); bulletproof vests classified as product subcategory 6211 43 90 00 according to the UCC FEA), manufactured according to military standards or military conditions, for the needs of law enforcement bodies, the Armed Forces of Ukraine, and other military formations created according to the laws of Ukraine, and other entities fighting terrorism according to law; thread for production of bulletproof vests classified as product subcategories 5402 11 00 00 and 5407 10 00 00 according to the UCC FEA; fabrics (materials) for production of bulletproof vests classified as product subcategories 3920 10 89 90, 3921 90 60 00, 5603 14 10 00, and 6914 90 00 00 according to the UCC FEA;
  • drugs and medical products according to Article 193, paragraph 193.1, sub-paragraph "c" of the Tax Code of Ukraine, intended for use by health care institutions and participants of the anti-terrorist operation to provide medical aid to natural persons who sustained injury, contusion or another damage to health during the period of the anti-terrorist operation and/or martial law declared according to the legislation, in the amounts determined by the Cabinet of Ministers of Ukraine;
  • drugs and medical products without state registration and permit documents required for their import to the customs territory of Ukraine, intended for use by health care institutions and participants of the anti-terrorist operation to provide medical aid to natural persons who sustained injury, contusion or another damage to health during the period of the anti-terrorist operation and/or martial law declared according to the legislation, in the amounts determined by the Cabinet of Ministers of Ukraine.
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