Exemption from VAT taxation operations on import into the customs territory of Ukraine imported by economic entities for use in their own production activities for production and/or repair of unmanned systems

The main administration of the DPS in the Odesa region informs that in accordance with clause 95 of subsection 2 of chapter XX of the Tax Code of Ukraine (as amended, hereinafter – PKU) temporarily, until the termination or cancellation of martial law in Ukraine, introduced by the Decree of the President of Ukraine on February 24, 2022 N 64/ 2022 “On the introduction of martial law in Ukraine”, are exempted from taxation with value added tax on the operation of importation into the customs territory of Ukraine (including by moving (forwarding) in international postal and express shipments) in the customs regime of import (including before placed in other customs regimes) components (materials, assemblies, units, equipment and components) of unmanned systems (further – goods), defined in item 9 of note. 27 of Chapter XXI of the Customs Code of Ukraine,

Source: od.tax.gov.ua