VAT Taxation on Imported Goods in Customs Processing Regime: Zero Rate Application Explanation

VAT is levied on the import of goods in the customs regime of processing
Goods exported outside the customs territory of Ukraine, such as in the re-export customs regime, are subject to VAT at a zero rate
Conditional full exemption from VAT applies to operations involving the import of goods into the customs territory of Ukraine in the processing customs regime
The processing customs regime is completed by re-exporting processed products or placing them in another customs regime
Re-export customs regime can be applied to goods that were imported into Ukraine as foreign and placed in the processing customs regime
Operations involving the export of goods in the re-export customs regime are exempt from taxation, except for certain cases specified in the tax code
Goods are considered exported outside the customs territory of Ukraine if confirmed by a customs declaration in accordance with the requirements of the Customs Code.

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.