Rada simplifies import of military goods: what will change
4 December 2025 14:36
The Verkhovna Rada has supported the law on simplifying customs procedures for the import of defense-related goods. This was reported by the press service of the Verkhovna Rada and MP Yaroslav Zheleznyak, "Komersant Ukrainian" reports
On December 4, 2025, the Verkhovna Rada of Ukraine adopted as a basis and as a whole the draft law on amendments to the Customs Code of Ukraine to improve the procedure for collecting customs duties and performing certain customs formalities for goods imported into the customs territory of Ukraine for security and defense needs, reg. №14170.
The law provides for the expansion of the processes and cases that fall under the benefits of exemption from import duty for developers and manufacturers of unmanned aerial vehicles (drones), mechanized demining machines, active means of countering technical intelligence and other defense goods.
Zheleznyak wrote that this refers to draft laws No. 14169 and No. 14170, which provide for VAT exemption for imports of goods intended for security and defense.
Overall, the document was supported by 272 MPs.
What changes does the law envisage?
The document introduces a number of innovations that will allow for faster imports of strategic goods to Ukraine and avoid delays at customs.
1. VAT and duty exemption
The law expands the list of cases when manufacturers can import components without paying VAT and import duties. This applies to:
- parts for drones
- components for demining machines;
- equipment and systems to counter enemy technical intelligence;
- equipment being repaired or modernized for the Armed Forces.
2. New rules in case of destruction or loss of goods
The law establishes a clear procedure for actions if imported goods are
- destroyed
- damaged
- lost during testing,
- or is declared unusable.
In such cases, companies will not receive additional tax charges – it will be enough to officially confirm the cause of the loss.
3. Possibility to change the purpose of goods
Companies will have the right to:
- change the purpose of imported goods,
- or to refuse to use them entirely.
This can be done either by paying customs duties or by re-exporting them without penalty.
4. Extension of tax benefits
The law provides for the extension of the existing tax exemptions for the import of important equipment:
- until 2027 – for UAVs, thermal imagers, sights and other military equipment;
- for renewable energy equipment, including wind turbines,until 2029.
Why is this necessary?
The adopted rules should speed up the supply of critical defense goods and reduce bureaucratic pressure on manufacturers working for the army. This will also allow for faster modernization of equipment and supply of new solutions to the frontline.
