The Tax Committee of the Verkhovna Rada approved the "customs reform" for the period of martial law

Key changes for importers from 01.04.2022 on the procedure for the payment of duties:

• the unified tax payers of groups 1-3 are exempt from VAT, except for the unified tax payers of the third group with a rate of 3%
• the unified tax payers of the third group who have chosen a special form of taxation for the period of martial law (rate of 2% of income) are exempt from VAT
• goods imported by enterprises, except for alcohol, alcoholic beverages and tobacco products are exempt from customs duties
• individuals are exempt from VAT, excise tax and customs duties on imports of vehicles: cars and their parts, trailers and semi-trailers, motorcycles, vehicles designed to carry 10 people or more, vehicles for the carriage of goods.

However, it should be noted that the above-mentioned benefits do not apply in the case of imports of goods and vehicles originating in Russia, Belarus and the temporarily occupied territories.

Key changes in the procedure for customs formalities:

• introduction of a moratorium on documentary inspections of compliance with customs legislation
• abolition of the obligation to submit permits during import for a separate list of goods determined by the Cabinet of Ministers of Ukraine
• declaration of imports of goods by payers of 1-3 groups of the single tax (except for the third group with a rate of 3% of income) may be carried out by submitting a preliminary customs declaration
• the term of customs clearance of goods is reduced to one working hour from the moment of presentation of goods to the customs authorities
• a significant part of the terms stipulated by the Customs Code of Ukraine is suspended (the term of temporary storage under customs control, the term of storage in the customs warehouse regime, the term of refund of advance payments, etc.)
• the admission of goods which may belong to cultural values, narcotic drugs, psychotropic substances and precursors, radio-electronic means prohibited for import, military or dual-use goods, hazardous waste, etc. by their characteristics and physicochemical properties is carried out on the basis of the declarant's application on the failure to apply prohibitions and restrictions on such goods. These products are subject to post-customs control provisions.

The next step is voting for the draft law in the Verkhovna Rada.