When previously imported goods are exported without charge, tax liabilities may not be calculated, provided specific conditions are met, which relate to the initial VAT treatment during import and the subsequent export customs regime. This exemption hinges on adhering to the Tax Code’s provisions regarding VAT applicability to various operations, including imports and exports, and the precise customs regime under which the export occurs.
Source: news.dtkt.ua
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.
