Goods and equipment for storage, transportation, loading and unloading of grain and/or oilseed crops are exempted from import duty during the period of martial law and within 30 days thereafter. (The Law of Ukraine “On amending Chapter XXI “Final and Transitional Provisions” of the Customs Code of Ukraine regarding exemption from import duties of goods used for ensuring storage of grain and/or oilseed crops” dated 27 July 2022 No. 2445-IX, that came into force on 17 August 2022).
The following goods are exempted:
- polymer sleeves and bags with a volume of at least 0.8 cubic meters for storing agricultural products classified under the UKTZED codes 3917 31 00 90, 3917 32 00 90, 3917 39 00 90, 3923 21 00 00, 3923 29 90 00, 3923 90 00 00, 5407 20 11 00, 5407 20 19 00, 6305 32 11 00, 6305 32 19 00;
- self-loading or self-unloading trailers and semi-trailers for agricultural purposes classified under the UKTZED code 8716 20 00 00.
The goods (a) originating from a state recognized occupying state and/or recognized aggressor state in relation to Ukraine, or (b) imported from the territory of the occupying state (aggressor) and/or from the occupied territory of Ukraine are not exempted from the import duty.
