On September 3, the Verkhovna Rada passed, as a whole, two draft laws that expand tax and customs privileges for defense-related goods — ATVs, all-terrain vehicles, and components for the production of unmanned aerial vehicles, electronic warfare systems, and other military products.
Draft law No. 15463-1 (amendments to the Tax Code) was supported by 271 MPs, and No. 15464-1 (amendments to the Customs Code) by 272. Both documents have not yet been signed by the president: according to the bill’s record on the Verkhovna Rada website, as of September 4 they are being prepared for the signature of the Speaker of the Rada for further submission to the head of state.
Draft law No. 15463-1 was initiated by the head of the finance committee Danylo Hetmantsev together with a group of MPs from various factions.
If the president signs the laws, the importation of ATVs and all-terrain vehicles for the needs of the Security and Defense Forces during the period of martial law will be exempt from VAT, excise tax, and import duties.
The import of components required for the production of military unmanned systems, electronic warfare and reconnaissance equipment, optoelectronic devices, weapons, and ammunition will also be exempt from VAT and duties — provided that the end recipient of the finished products is the Ministry of Defense, the Armed Forces, law enforcement agencies, or other military formations.
Separately, until the end of martial law, the abolition of VAT on the domestic supply of weapons and ammunition under state contracts in the field of defense procurement is established — regardless of the source of procurement financing.
