New rules for duty-free imports for defense are now in effect in Ukraine
26 December 05:14
Starting today, December 26, 2025, Laws No. 4709-IX and No. 4710-IX come into force in Ukraine, which provide for the expansion of the list and extension of the benefits for the payment of customs duties on the import of certain defense goods. This was reported by the press service of the State Customs Service of Ukraine, "Komersant Ukrainian" reports
The adopted laws expanded and clarified the mechanisms of tax incentives for the import of defense and energy goods.
Battle simulators included in the list of preferential imports
One of the key innovations was the addition to the list of goods imported without paying VAT. From now on, it officially includes combat simulators, which are classified under the code 9023 00 80 00 of the Ukrainian Classification of Goods for Foreign Economic Activity.
The benefit applies to imports of such goods whose final recipients are:
- law enforcement agencies;
- The Ministry of Defense;
- The Armed Forces of Ukraine;
- other military formations.
Tax benefits extended to modernization of defense equipment
The laws also expand the list of production processes that are eligible for exemption from customs duties. This includes imports of goods by developers and manufacturers:
- unmanned aerial vehicles (UAVs)
- mechanized demining machines;
- active means of countering technical intelligence.
From now on, tax incentives will apply not only to the production and repair, but also to the modernization of defense products, which will allow for faster adaptation of equipment to the needs of the front line.
Changes in the intended use of imported goods have been regulated
A separate set of amendments concerns cases of changing the intended use of goods imported with tax benefits. The legislation clearly defines the conditions under which customs duties are not charged if the goods are
- are declared unfit for use (including due to a final defect during production, repair or modernization)
- destroyed or irretrievably lost as a result of an accident or force majeure;
- are not used for their intended purpose by the manufacturer’s decision – subject to payment of customs duties or export of goods outside Ukraine.
In all cases, documentary evidence of the relevant circumstances is required.
Tax benefits have been extended
The Laws also extended the validity of tax privileges for the import of critical goods:
- until 2029 – for renewable energy equipment, including hydraulic turbines, wind power generators and related systems.
- until 2027 – for drones, scopes, thermal imagers, anti-drone guns and other defense equipment imported by both businesses and individuals;
