The Verkhovna Rada has adopted Laws (Draft Laws No. 13305 and No. 13306), introducing amendments to the Customs and Tax Codes of Ukraine. Other important developments in the field of customs affairs

11/06/25

The Laws (Draft Laws No. 13305 and No. 13306) establish customs and tax benefits for the defense sector

On June 4, the Verkhovna Rada of Ukraine adopted two important laws (Draft Laws No. 13305 and No. 13306) introducing amendments to the Customs and Tax Codes. These amendments provide for exemptions from import duties and value-added tax on the importation into the customs territory of Ukraine of optical fibers, fiber-optic harnesses, and other fiber-optic cables classified under tariff codes 9001 10 90 10 and 9001 10 90 90 of the Ukrainian Classification of Goods for Foreign Economic Activity (UCGFEA).

These components should be used by enterprises engaged in the production and repair of unmanned systems and supplied to the Armed Forces of Ukraine, other military formations, law enforcement agencies, and intelligence services for use in unmanned systems.

These exemptions will remain in effect until the termination or cancellation of martial law.

The adoption of these laws represents a strategically important step in strengthening Ukraine’s defense capabilities during martial law. The introduced customs and tax incentives create favorable conditions for the development of domestic unmanned systems production by reducing the cost of critical components, particularly fiber-optic elements.

Additionally, one of the Laws (Draft Law No. 13305) introduces anticipated amendments to the Customs Code regarding the following:
  1. Clarification of the power of indirect customs representatives to include the right to declare goods under the import customs regime with the application of tariff benefits (preferences) provided for in Article 281 of the Code.
  2. Until April 19, 2026, it is permitted to obtain authorization for placing goods under a customs regime based on a customs declaration without applying the restrictions set forth in par. 5 and 6 of part five of Article 73-1 of the Customs Code of Ukraine, namely:
    • the enterprise has been granted three or more such authorizations within one month, or 20 or more within one year;
    • the value of the declared goods exceeds €10,000.
Other important developments in the field of customs affairs

Clarifications regarding the powers of customs representatives and the procedure for obtaining authorizations for the application of customs regimes are available on the official website of the State Customs Service of Ukraine at customs.gov.ua under the sections “Clarifications” and “Questions/Answers.”

Anti-dumping investigation into imports of cable and wire products into Ukraine

On May 21, 2025, the Interdepartmental Commission on International Trade  adopted Decision No. АD-580/2025/441-01 “On the initiation and conducting of an anti-dumping investigation into imports of cable and wire products originating from the Republic of Azerbaijan, the Republic of Uzbekistan, and the Republic of Turkey.” According to this decision, an anti-dumping investigation has been initiated concerning the import into Ukraine of the following goods: insulated copper or aluminum electric conductors (cables) without connectors, intended for voltages exceeding 1,000 volts, classified under tariff codes 8544 60 10 10, 8544 60 10 98, 8544 60 90 10, and 8544 60 90 90 according to the UCG FEA. The Commission’s official notice is available at: https://zakon.rada.gov.ua/rada/show/n0011324-25#Text.

The State Customs Service launched API access to customs declarations

Ukrainian businesses have received a new digital tool from the State Customs Service in the form of automated access to their own customs declarations via API. Companies can now integrate their IT systems with the “Single Window for International Trade” and retrieve data on the list of processed customs declarations, as well as detailed information on separate declarations, without the need for official requests or delays.

The access covers the current year and the three previous years, in accordance with Article 452 of the Customs Code. We expect further technical developments of the service, including the ability to obtain consolidated information on customs clearances, which will accelerate data processing and enable automation.

Details are available in the Order of the State Customs Service dated June 5, 2025, No. 500 Документ | Державна Митна Служба.

Contact us

Oleksiy Katasonov

Oleksiy Katasonov

Partner, Defence Leader for Ukraine, PwC in Ukraine

Tel: +380 44 354 0404

Vita Miroshnychenko

Vita Miroshnychenko

Director, Head of Customs and International Trade practice, PwC in Ukraine

Tel: +380 44 354 0404

Pavlo Herasymiuk

Pavlo Herasymiuk

Manager, Customs and International Trade, PwC in Ukraine

Tel: +380 44 354 0404

Yuliia Khomenko

Yuliia Khomenko

Manager, Customs and International Trade, PwC in Ukraine

Tel: +380 44 354 0404