According to p.p. 69.24 § 69 subdivision. 10 chap. XX “Transitional Provisions” of the Tax Code of Ukraine of December 2, 2010 № 2755-VI as amended (hereinafter – TCU) temporarily, from April 1, 2022 for the period of martial law in Ukraine are exempt from VAT, excise tax transactions with import of cars, bodies, trailers, semi-trailers, motorcycles, vehicles intended for transportation of 10 persons and more, vehicles for transportation of goods in the customs regime of import to the customs territory of Ukraine.
At the same time, according to p.p. 69.25 § 69 subdivision. 10 chap. XX “Transitional Provisions” TCU subdivision. 10 chap. XX “Transitional Provisions” of the TCU exemption from taxation, established, in particular, p. 69.24 § 69 subdivision. 10 chap. XX “Transitional Provisions” of the TCU does not apply to operations on importation into the customs territory of Ukraine under the customs regime of import of goods originating in the country recognized by the occupying state in accordance with law and / or recognized by the aggressor state in relation to Ukraine from the territory of the occupying state (aggressor) and / or from the occupied territory of Ukraine, defined as such in accordance with the law.
Source: gov.ua
