The Law on the cancellation of customs duties on means of storage of grain and oil crops has entered into force

On August 17, 2022, Law of Ukraine No. 2445-IX "On Amendments to Chapter XXI "Final and Transitional Provisions" of the Customs Code of Ukraine regarding the exemption from import duty taxation of goods entered into force on August 17, 2022 (officially published in paper Holos Ukraini on August 16, 2022). are used to ensure the storage of grain and/or oil crops" (draft law No. 7548-1 before).

It is provided by the law during the period of martial law and within 30 days from the date of its termination or cancellation, upon importation into the customs territory of Ukraine, exemption from import duty taxation of products and machinery for storage, transportation, loading and unloading of grain and/or oil crops:

polymer sleeves and bags with a volume of at least 0,8 cubic meters for the storage of agricultural products, classified in commodity subcategories 3917 31 00 90, 3917 32 00 90, 3917 39 00 90, 3923 21 00 00, 3923 29 90 00, 3923 90 00 00, 5407 20 11 00, 5407 20 19 00, 6305 32 11 00, 6305 32 19 00 according to the UCT of the ZED;

trailers and semi-trailers with self-loading or self-unloading for the transportation of agricultural products, which are classified in commodity subcategory 8716 20 00 00 according to the UCT of the ZED.

These norms do not apply to goods originating from a state recognized an occupier in accordance with the law and/or recognized as an the aggressor state concerning Ukraine in accordance with the law, or imported from the territory of the occupier (aggressor) and/or from the occupied territory of Ukraine, defined as such in accordance with the law.


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