The newspaper "Holos Ukrayiny" №183 (5933) published the laws on amendments to the Tax and Customs Codes of Ukraine regarding the exemption of defense products from taxation, the press service of the regional office of the Ministry of Income informs.
The Law of Ukraine № 1657-VII "On amendments to the Customs Code of Ukraine on simplification of the import of defense products" simplifies the import of defense goods into the customs territory of Ukraine during the special period, the state of emergency and the period of the ATO by exempting defense products, according to the list established by the Cabinet of Ministers of Ukraine, from taxation.
These products, according to resolutions of the Cabinet of Ministers of Ukraine dd. 08.01.04 № 86 and dd. 20.11.03 № 1807, are products of military or dual purpose.
Also, those resolutions stipulate that the international delivery of goods can be carried out by international goods carrier or foreign business entity provided they have necessary permit of the State Export Control.
Also, the Law № 1658-VII "On amendments to the Tax Code of Ukraine regarding the exemption of defense products from taxation" was published. The Law does not apply to products of defense imported into the customs territory of Ukraine from a state, recognized as occupier under the legislation of Ukraine, or as aggressor under international laws. This Law shall enter into force on the date of its publication and shall apply to defense products, which were under customs control, but were not released for free trade in Ukraine prior to the date of the enactment of this Law.
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