Customs privileges set a new record: in November, their volume exceeded half of budget revenues
9 December 14:58
In November, Ukraine significantly increased the volume of customs privileges, with their share in the structure of state budget revenues exceeding half, a trend that is shaping the new weight of tax incentives in a war economy. This was reported by the State Customs Service, "Komersant Ukrainian" reports.
Record volume and annual growth
According to , in November 2025, the State Customs Service granted benefits for the import of goods worth UAH 32.1 billion, which is UAH 9 billion more than last year, an increase of 38.9%. Benefits accounted for 51.9% of all customs revenues, which amounted to UAH 61.9 billion.
This is one of the highest figures for the entire war: the government, along with strengthening defense, maintains large-scale tax incentives for certain sectors.
Who received the most benefits
Imports for the defense sector accounted for half of the total volume – UAH 16.2 billion, or 50.5%. This confirms the dominance of military needs in the structure of foreign trade.
Other large groups:
- Excisable goods for the production of tobacco products in Ukraine – UAH 5.1 billion (15.9%).
- Benefits under free trade agreements – UAH 3.7 billion (11.5%).
- Electric vehicles – UAH 3 billion (9.4%).
- Goods for the restoration of energy infrastructure – UAH 2 billion (6.3%).
- Other categories – another UAH 2 billion.
In total, in the first 11 months of 2025, the volume of customs privileges reached UAH 285.3 billion, which is 40% more than in the same period of 2024.
Changes for the electric vehicle market
Amid growing imports of electric cars, the government is already preparing for a tax adjustment. From January 1, 2026, the first sale of an electric car in Ukraine will be subject to 20% VAT, even if the car was imported before that date.
This may stimulate additional import growth in late 2025 and partially explains the high rate of privileges in November.
What does this dynamic mean
- For the budget: the share of privileges is growing faster than revenues, which increases the dependence of finance on defense imports.
- For business: 2025 may be the peak year for the use of existing preferences before VAT changes for a number of goods.
- For consumers: electric cars may rise in price in 2026, which could cause a “final surge” in demand in December-January.
The economy’s deep dependence on defense imports and preparations for tax changes shape the structure of customs flows, which may change as early as the beginning of next year.
