G/SCM/N/401/UKR  
6 September 2023  
(23-5972) Page: 1/15 
Committee on Subsidies and Countervailing Measures  Original: English  
 
 
SUBSIDIES  
NEW AND FULL NOTIFICATION PURSUANT TO ARTICLE XVI:1  
OF THE GATT 1994 AND ARTICLE 25 OF THE AGREEMENT  
ON SUBSIDIES AND COUNTERVAILING MEASURES  
UKRAINE  
The following communication, dated and received on 2 1 August 2023, is being circulated at the 
request of the delegation of Ukraine . 
_______________  
This notification is prepared pursuant to Article XVI:1 of the GATT 1994 and Article 25 of the 
Agreement on Subsidies and Countervailing Measures.  
This notificat ion relates to subsidies granted  to industrial parks,  space, aircraft, processing and 
transport sectors in 2021 and 202 2, and provides relevant  information for respective years.  
In preparing this notification, Ukraine has taken into account applicable "General Rules" listed in 
G/SCM/6/Rev.1.  
Table of Contents  
1   HORIZONTAL PROGRAMME  ................................ ................................ .........................  2 
1.1   Industrial parks  ................................ ................................ ................................ .........  2 
2   SECTORAL PROGRAMMES  ................................ ................................ ............................  5 
2.1   Space industry  ................................ ................................ ................................ ..........  5 
2.2   Aircraft  ................................ ................................ ................................ ....................  7 
2.3   Processing Activity (Investment Projects)  ................................ ................................ ..... 10 
2.4   Transport  ................................ ................................ ................................ ................  12 
 
 G/SCM/N/401/UKR  
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  1  HORIZONTAL PROGRAMME  
1.1  Industrial parks  
1. Period covered by the notification  
2021-2022 
2. Policy objective and/or purpose  
To e nsure economic development and competitiveness of the territories, intensification of 
investment activity, creation of new  jobs, developm ent of modern industrial and economic 
infrastructure . 
3. Background and authority  
Legislation:  
− Law of Ukraine of June 21, 2012 No.5018 "On Industrial Parks";  
− Customs Code of Ukraine of March 13, 2012 No. 4495;  
− Tax Code of Ukraine of December 02, 2010 No. 2755;  
− Resolution of the Cabinet of Ministers of Ukraine of September 07 , 2022 No. 997 "On approval of 
the Procedure for import  into the customs territory of Ukraine and intended use of new equipment 
and component s thereof imported by an industrial park par ticipant included in the Register of 
industrial parks";  
− Resolution of the Cabinet of Ministers of Ukraine of September 30, 2022 No. 1095 "On approval 
of the Procedure for the use by an industrial park participant of funds exempt from tax to develop 
its act ivities within the industrial park".  
4. Form of the subsidy  
Exemption from import duty  
In accordance with part 6 of Article 287 of the Customs Code of Ukraine, the following goods are 
exempt from import duty on importation into the customs territory of Ukraine:  
• new equipment and components thereof imported by an industrial park participant included 
in the Register of industrial parks, and classified under the following UKT ZED1 codes: 
8402-8405, 8406 81 00 00, 8406 82 00 10, 8406 82 00 90, 8406 90 10 00, 8406 90 90 
00, 8411, 8412, 8413 40 00 00, 8413 50, 8413 60 20 00, 8413 60 31 00, 8413 60 39 00, 
8413 60 61 00, 8413 60 69 00, 8413 60 70 00, 8413 60 80 00, 8413 70 21 00, 8413 7 0 
29 00, 8413 70 30 00, 8413 70 35 00, 8413 70 45 00, 8413 70 51 00, 8413 70 59 00, 
8413 70 65 00, 8413 81 00 00, 8413 82 00 00, 8414 10, 8414 40 90 00, 8414 80, 8414 
70 00 90, 8416 (only those intended for use in industry), 8417, 8418 (except for 8418 10 
20 10, 8418 10 80 10, 8418 21, 8418 29 00 00, 8418 50, 8418 91 00 00, 8418 99 and 
except for combined refrigerators -freezers equipped with separate drawers or a 
combination of doors with drawers and classified by codes 8418 10 20 98 and 8418 10 80 
98), 841 9 (except for 8419 81), 8420, 8421, 8422 (except for 8422 11 00 00), 8423 
(except for 8423 10 10 00, 8423 81 25 00, 8423 90), 8424 89 40 00, 8424 89 70 00, 8424 
90 80 00, 8425, 8426 91 10 00, 8427, 8428, 8431, 8433 60 00 00, 8434, 8435 (only 
machinery and apparatus for the production of juices or similar beverages), 8436 -8442, 
8443 (except for 8443 13 10 00), 8444 00, 8445 -8448, 8449 00 00 00, 8451, 8452 (except 
for 8452 10, 8452 30 00 00, 8452 90 00 00), 8453, 8456 -8466, 8485 10 00 00, 8485 90 
90 10, 8468 20 00 00, 8468 80 00 00, 8471 41 00 00 (only those used as part of automated 
production control systems, except for personal computers), used as part of automated 
production control systems, other than personal computers), 8471 49 00 00 (only those 
used as  part of automated production control systems, other than personal computers), 
8474, 8485 30 10 00, 8485 90 10 00, 8475, 8485 30 90 10, 8485 90 90 20, 8477, 8485 
 
1 UKT ZED – Ukrainian Classification of Goods of Foreign Economic Activity  G/SCM/N/401/UKR  
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  20 00 00, 8479 (except for 8479 10 00 00), 8485 30 90 90, 8485 80 00 90, 8485 90 90 
90, 8481 ( except for 8481 80), 8483, 8486, 8487 (except for 8487 10), 8501, 8502, 8503 
00, 8504, 8506, 8507, 8511, 8514, 8515, 8537, 8538 10 00 00, 8543, 8709, 9006 30 00 
00 (only for cameras, intended for medical and surgical examination of internal organs), 
9008, 9010 50 00 00, 9010 90 20 00, 9011, 9012, 9013 20 00 00, 9013 80 00 00, 8524 
11 00 90 (except for flat panel display modules for devices and equipment classified by 
codes 8517, 8522, 8529, 8528 42 00 00, 8528 52 10 00, 8528 62 00 00), 8524 91 00 90 
(except  for flat panel display modules for devices and equipment classified under codes 
8517, 8522, 8529, 8528 42 00 00, 8528 52 10 00, 8528 62 00 00), 9018 (except for 9018 
31, 9018 32, 9018 39 00 00, 9018 41 00 00, 9018 49, 9018 50, 9018 90), 9020 00 10 00, 
9020 00 90 00, 9022, 9023 00, 9024, 9026, 9027, 9030 -9032, 9033 00.  
 
Such exemption is applied if the mentioned equipment (machinery) and component s thereof  are: 
• new ( the relevant goods were manufactured not earlier than three years before the date 
of their i mportation into the customs territory of Ukraine ); 
• not use d;  
• imported by an industrial park participants exclusively for their own use on the territory  
(within the borders) of the industrial park without the right of alienation, transfer to rent, 
leasing or other right of use to third parties on any terms earlier than five years from the 
date of their importation into the customs territory of Ukraine;  
• not originating from a country recognized by law as an occupying state and/or an aggressor 
state against U kraine , or imported from the territory of the occupying state (aggressor) 
and/or from the occupied territory of Ukraine, defined as such in accordance with the law.  
The Cabinet of Ministers of Ukraine has approved the Procedure for import and intended use of such 
goods by an industrial park  participant (Resolution of the Cabinet of Ministers of Ukraine of 
07 September 2022 No. 997 ). 
Loss of status as an  industrial park participant earlier than five years fr om the date of importation 
of equipment (machinery) and components thereof into the customs territory of Ukraine causes the 
obligation to pay import duty and penalties within the terms and procedures established by the 
Customs Code of Ukraine . 
Exemption fr om VAT  
Pursuant to paragraph 197.281 of Article 197  of the Tax Code of Ukraine  operations on importation 
into the customs territory of Ukraine under the customs regime of import of new equipment 
(machinery) and components there of, as defined by part 6 of Article 287 of the Customs Code of 
Ukraine , imported by the industrial park  participant s included in the Register of industrial parks , 
exclusively for their own use while carrying out activities in the processing industry on the territory  
(within the borders) of the industrial park  (without the right to rent, lease or transfer for use to third 
parties on any other terms) , provided that  no more than three years have expired from the date of 
manufacture of the equipment and components  thereo f to the date of their importation into the 
customs territory of Ukrain e and they have not been in use, are exe mpt from paying value added 
tax. 
 
The provisions of this paragraph do not appl y to goods originating from a country recognized by law 
as an occup ying state and/or an aggressor state against Ukraine , or imported from the territory of 
the occupying state (aggressor) and/or from the occupied territory of Ukraine, defined as such in 
accordance with the law.  
The Cabinet of Ministers of Ukraine has appro ved the Procedure for import and intended use of such 
goods by an industrial park  participant (Resolution of the Cabinet of Ministers of Ukraine of 
07 September 2022 No. 997 ). 
Alienation of equipment (machinery) and its components imported into the customs territory of 
Ukraine, improper use, including transfer for use to third parties, earlier than five years from the 
date of importation of such equipment into the customs territory of Ukraine or loss of status as an  
indus trial park participant causes obligation to pay  tax liabilities based on the results of the tax 
period in which such alienation, misuse or loss of status as an  industrial park participant occurs , as 
well as the obligation to pay penalties within the terms and procedures established by the Tax Code 
of Ukraine . G/SCM/N/401/UKR  
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  Exemption from corporate income tax  
 
Pursuant to paragraph 142.4  of Article 142  of the Tax Code of Ukraine  the exemption from corporate 
income tax  is applied to an industrial park participant included in the Register of industrial parks  
carrying out activities in the processing industry exclusively on the territory  (within the borders) of 
the industrial park  for 10 consecutive years starting from the first day of the first month of the 
calendar quarter,  specified in the submitted application for the right to use such exemption, but not 
earlier than the day of submission of such application.  
This provision applies to an industrial park participant that has the statu s of such participant for at 
least 10 years and during these 10 years:  
• carries out activities exclusively on the territory and within the borders  of the industrial 
park. The data from the Register of industrial p arks is used to confirm the status as an 
industrial park participant;  
• does not accrue or pay dividends (payments equivalent to them) in favour of the owners 
of corporate rights.  
The Cabinet of Ministers of Ukraine has approved the Procedure for the use by an industrial park 
participant of funds exem pt from tax to develop  its activities within the industrial park  (Resolution 
of the Cabinet of Ministers of Ukraine of 30 September 2022 No. 1095 ). 
Exemption from land tax  
Pursuant to paragraph 284.6  of Article 284  of the Tax Code of Ukraine  land plots that are part of the 
territory of the industrial par ks included in the Register of industrial p arks used by the initiators of 
the creation of industrial park, management company and industrial park  participants may be  
exempt  from land tax .  
 
Preferential tax rates for real estate other  than a land plot  
Pursuant to sub paragraph 266.4.2  of paragraph 266.4  of Article 266  of the Tax Code of Ukraine , 
preferential rates of real estate tax levied by local authorities in the r espective territory may be 
applied to non -residential real estate  located o n the territory of an industrial park and owned by the 
industrial park participan ts included in the Register of industrial p arks. 
5. Amount  of the subsidy  
 2021, thousand UAH  2022 , thousand UAH  
Exemption from import duty  0,00 0,00 
Exemption from VAT on import  0,00 0,00 
Exemption from corporate income tax   
(effective from 01 July 2022)  not applicable  0,00 
Exemption from land tax  
(effective from 01 June 2022)  not applicable  167,3  
Preferential tax rates for real estate  
(effective from 01 July 2022)  not available  0,00 
6. To whom and how the subsidy is provided  
An industrial park participant is a n entity of any form of ownership registered on the territory (within 
the borders) of the industrial park, which according to the legislation has acquired the right to a land 
plot and/or other real estate object (part of an object) within the industrial park, has concluded an 
agreement with the management company on carrying out economic activities within the industrial 
park in accordance with the concept of the industrial park and carries out activities exclusively in the 
processing industry, processing of industrial and/or household waste  (Article 1 of the Law of U kraine 
of 21 June 2012 No. 5018) . 
7. Duration  of the subsidy  
The preferential regime for industrial parks is established for the period of 10 years . G/SCM/N/401/UKR  
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  8. Statistics for estimation of trade effects  
Statistical data indicating trade effects is not available.  
2  SECTORAL PROGRAMME S 
2.1  Space industry  
1. Period covered by the notification  
2021-2022 
2. Policy objective and/or purpose  
To preserve and further develop the scientific, technical, technological and production potential of 
the space industry as a national security factor . 
3. Background and authority  
Legislation:  
− Law of Ukraine of November 15, 1996 No.502/96 "On Space Activities "; 
− Law of Ukraine of March 16, 2000 No. 1559 "On Sta te Support of Space Activities";  
− Customs Code of Ukrain e of March 13, 2012 No. 4495;  
− Tax Code of Ukraine of December 02, 2010 No. 2755 ; 
− Resolution of the Cabinet of Ministers of Ukraine of December 29, 2010  No. 1259 "On approval 
of the Procedure for maintaining the r egistry of research services and development activities that 
conducted for space a ctivities  needs" ; 
− Resolution of the Cabinet  of Ministers of Ukraine of December 29, 2010 No. 1248 "On approval 
of the list of entities of space activities that are exempt from land tax for production land plots 
until 01  January 2023" ; 
− Resolution of the Cabinet of Ministers of Ukraine of February 03 , 2010 No. 102 "On issues of 
importation into the customs territory of Ukraine of goods under international treaties 
(agreements) of Ukraine ratified by the Verkhovna Rada of Ukraine on space activities as to 
manufacturing of space equipment without paymen t of import duties and value added tax".  
4. Form of the subsidy  
Exemption from import duty  
In accordance with subparagraph 4 of paragraph 4 of Section XXI of the Customs Code of Ukraine, 
temporarily, until 01 January 2023, the following goods are exempt from import duty on importation 
into the customs territory of Ukraine and placing into the cu stoms regime of import:  
• those imported into the customs territory of Ukraine by the residents - entities of space 
activit ies eligible under  Art. 2 of the Law of Ukraine "On State Support of Space Activities" , 
and classified under  the following UKT ZED codes: 2710, 2811, 2818 10, 2901, 2928 00, 
2929, 2931, 3207 20, 3208, 3209, 3210 00, 3214, 3403, 3506, 3603 00, 3604, 3812, 
3814 00, 3815, 3901, 3904, 3907, 3909, 3917, 3920, 3921, 3926, 4005, 4008, 4016, 
4901, 4906 00 00 00, 5208, 5401, 5404, 5407, 5607, 5906 , 5907 00 00 00, 5911 90 90 
90, 6815, 6815 10, 7019, 7202, 7205, 7208, 7209, 7211, 7214, 7215, 7217, 7218, 7219, 
7220, 7222, 7223 00, 7224 -7226, 7228, 7229, 7304, 7314, 7318, 7326, 7407, 7408, 
7409-7411, 7413 00 00 00, 7419, 7504, 7505, 7506, 7508, 7601, 7 604-7608, 7616, 8101, 
8102, 8105, 8108, 8112, 8206 00 00 00, 8307, 8412, 8419, 8421, 8456, 8457, 8459, 
8460, 8462, 8463, 8471, 8473, 8479, 8481, 8482, 8483 30 80, 8501, 8504, 8505, 8506, 
8507, 8514, 8517, 8523, 8526, 8528, 8529, 8532, 8533, 8536 -8538, 8540 -8544, 8547, 
8803, 9002, 9006, 9011, 9013, 9014, 9015,  9023 00, 9026, 9027, 9030 -9032.  
 
The Cabinet of Ministers of Ukraine approves the volume and procedure for import of such goods  as 
well as the list of the residents - entities of space activities . 
 G/SCM/N/401/UKR  
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  Exemption from VAT  
Pursuant to subparagraph 4 of paragraph 4 of Section XXI of the Customs Code of Ukraine and 
paragraph 3 of subsection 2 of S ection XX of the Tax Code of Ukraine temporarily, until 
01 January  2023,  the residents - entities of space activit ies eligible under  Art. 2 of the Law of Ukraine 
"On State Support of Space Activities" are exempt from paying value added tax  on such operations:  
 
• import into the customs territory of Ukraine under the customs regime of import of g oods 
referred to in subparagraph 4 of paragraph 4 of Section XXI "Final and Transitional 
Provisions" of the Customs Code of Ukraine, within the limit values set by the Cabinet of 
Ministers of Ukraine, provided proper use of such products in the production of space 
equipment (including units, systems and components for space systems , space launch 
vehicles, spacecraft and ground segments of space systems) by the reside nts - entities of 
space activities , which obtained a license for such activities and partici pate in the 
implementation of international agreements. List of such residents - entities o f space 
activities  is set by the central executive body that formulates  the state policy in the field 
of space activitie s. 
 
In case of violation of the intended use of goods or exceeding limit values of imports established by 
the Cabinet of Ministers of Ukraine, the relevant entity of space  activities  that has actually exercised 
the right to tax exemptions shall be deemed to have intentionally evaded taxes and shall b e subject 
to penalties in accordance with applicable law.  
 
• supply to the customs territory of Ukraine of research services and development activities  
that conducted  for space activities needs . The procedure for maintaining the register of 
research services and development activities is  set by the Cabinet of Ministers of Ukraine.  
In case of violation of the terms of tax exemption of the results of research services and development 
activities, when they are supplied for purposes unrelated to space activities , the relevant entity of 
space  activities  that has actually exercised the right to tax exemptions  shall be deemed to have 
intentionally evaded taxes and shall be subject to penalties in accord ance with applicable law . 
 
Exemption from land tax  
Pursuant to paragraph 1 of subsection 6 "Peculiarities  of land tax  payment " of Section XX 
"Transitional Provisions" of the Tax Code of Ukraine during the period of validity of international 
treaties (agreements) of Ukraine ratified by the Verkhovna Rada of Ukraine on space activities as to 
manufacturing of space equipment (including units, systems and components for space systems , 
space launch vehicles, spacecraft and ground seg ments of space systems) , but not later than 
01 January 2033, the residents - entities of space activit ies, which obtained a license for such 
activities and participate in the implementation of such treaties (agreements), are exempt from land 
tax for produc tion land plots.  
The list of the eligible residents - entities of space activities that are exempt from land tax for 
production land plots until 01  January 2023 is approved by the Resolution of the Cabinet of Ministers 
of Ukraine of 29 December 2010 No. 1248.  
5. Amount  of the subsidy  
 2021, thousand UAH  2022 , thousand UAH  
Exemption from import duty  3 375,25  0,00 
Exemption from VAT on import  25 275,17  0,00 
Exemption from VAT on supply of research services  1 053,44  11 445,25  
Exemption from land tax 324 295,6  392 762,7  
6. To whom and how the subsidy is provided  
The entities of space activities are companies, institutions and organizations, including international 
and foreign, which according to the Law of Ukraine "On Space Activities" No. 502/96 of 
15 November  1996 are engaged in space activities, such as scientific space research, development 
and application of space equipment and use of space.  G/SCM/N/401/UKR  
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  7. Duration  of the subsidy  
04 October 2018 - 01 January 2023; exemption from land tax till 01 January 2033 . 
8. Statistics for estimation of trade effects  
Statistical data indicating trade effects is not available . 
2.2  Aircraft  
1. Period covered by the notification  
2021-2022 
2. Policy objective and/or purpose  
To promote an efficient use of existing production, research and development services and to 
encourage investment for modernization of the aircraft construction industry.  
3. Background and authority  
Legislation : 
− Law of Ukraine of July 12, 2001 No. 2660 " On Aircraft Industry D evelopment" ; 
− Customs Code of Ukrain e of March 13, 2012 No. 4495;  
− Tax Code of Ukraine of December 02, 2010 No. 2755 ; 
− Resolution of the Cabinet of Ministers of Ukraine of August 09, 2017 No. 635 "On approval of the 
Procedure and volumes of i mport of goods into the customs t erritory of Ukraine by aircraft 
manufacturing enterprises exempt from import duty and v alue added tax"; 
− Resolution of the Cabinet of Ministers of Ukraine of June 07, 2017 No. 476 "On approval of the 
Procedure of control over the use of released funds of aircraft manufacturing enterprises eligible 
under the Article 2 of the Law of Ukraine "On Aircr aft Industry Development".  
4. Form of the subsidy  
Exemption from import duty  
In accordance with subparagraph 13 of paragraph 4 of Section XXI of the Customs Code of Ukraine, 
paragraph 41 of subsection 2 of Section XX of the Tax Code of Ukraine, temporarily, u ntil 
01 January  2025, the following goods are exempt from import duty on importation into the customs 
territory of Ukraine and placing into the customs regime of import:  
• those imported by aircraft manufacturing enterprises eligible under  the Art. 2 of the Law 
of Ukraine "On Aircraft Industry Development", and  classified under the following UKT ZED 
codes: 2707 20 00 90, 2707 30 00 10, 2707 99 80 00, 2710 19 81 00, 2710 19 99 00, 
2712 20 90 00, 2805 30 20 00, 2805 30 30 00, 2805 30 40 00, 2805 30 80 00, 2818 10, 
2827, 2835, 3204 90 00 00, 3208, 3209, 3211 00 00, 3214 10 10 10, 3403 9 9 00 10, 
3506 10 00 10, 3506 10 00 98, 3506 91 10 00, 3506 91 90 90, 3506 99 00 90, 3814 00, 
3824 10 00 90, 3824 99 92 10, 3824 99 96 30, 3824 99 96 60, 3824 99 50, 3824 99 65 
00, 3901, 3907 30 00 00, 3909, 3911, 3917, 3919, 3920, 3921, 3926 90 97 30, 4002 , 
4005, 4006 90 00, 4008, 4009, 4011 30 00 30, 4011 30 00 90, 4016, 4017 00 00, 7003, 
7007, 7018 20 00 00, 7019, 7202, 7205 10 00 00, 7205 29 00 00, 7207, 7208, 7209, 
7211, 7212, 7213 10 00 00, 7213 20 00 00, 7213 91 41 00, 7213 91 49 00, 7213 91 70 
00, 72 13 91 90 00, 7213 99 10 00, 7213 99 90 00, 7214 10 00 00, 7214 20 00 00, 7214 
30 00 00, 7214 91, 7214 99 31 00, 7214 99 39 00, 7214 99 50 00, 7214 99 71 00, 7214 
99 79 00, 7214 99 95 00, 7215, 7216, 7217, 7218, 7219, 7220, 7221 00 10 00, 7221 00 
90 00, 722 2 11, 7222 19, 7222 20, 7222 30, 7222 40, 7223 00, 7224 90 18 00, 7224 90 
38 00, 7225, 7226, 7227, 7228, 7229, 7304 31, 7304 39 50, 7304 39 82 10, 7304 39 82 
90 (except for unprocessed, straight, uniform wall thickness pipes intended primarily for 
use in t he manufacture of pipes and tubes of other cross -sections and other wall 
thicknesses), 7304 41 00, pipes, unprocessed, straight, with uniform wall thickness, G/SCM/N/401/UKR  
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  intended for use primarily in the manufacture of pipes and tubes of other cross -sections 
and other  wall thicknesses classified under codes 7304 49 85 00, 7304 49 89 10, 7304 49 
89 90), 7304 49 83 00, 7304 59, 7304 90 00 00, 7306 40, 7306 50, 7307, 7312, 7318, 
7320 90 90, 7326, 7407, 7409, 7411, 7412, 7413 00 00 00, 7419, 7502, 7504 00 00 00, 
7505, 7506 , 7507, 7508, 7601, 7603, 7604, 7605, 7606, 7607 11 90 00, 7607 19 90 00, 
7607 20 91 00, 7607 20 99 00, 7608, 7609 00 00 00, 7616, 8101, 8102, 8104, 8105, 
8108, 8111 00 90 00, 8112, 8302 10 00 10, 8302 20 00 10, 8302 60 00 10, 8307, 8409 
10 00 00, 8411 11 00 00, 8411 12, 8411 21 00 00, 8411 22 20 00, 8411 22 80 00, 8411 
81 00 00, 8411 82, 8411 91 00 00, 8411 99 00 00, 8412 10 00 10, 8412 21 80 10, 8412 
29 89 10, 8412 31 00 91, 8412 39 00 10, 8412 80 80 10, 8412 90 20 10, 8412 90 80 10, 
8413 19 00 00, 8413 2 0 00 00, 8413 30 20 00, 8413 30 80 00, 8413 50 40 00, 8413 50 
69 00, 8413 50 80 00, 8413 60 31 00, 8413 60 39 00, 8413 60 69 00, 8413 60 70 00, 
8413 60 80 00, 8413 70 21 00, 8413 70 29 00, 8413 81 00 00, 8413 91 00 90, 8414 10 
89 10, 8414 20 80 10, 8414 30  20 10, 8414 30 81 10, 8414 30 89 10, 8414 51 00 10, 
8414 59 25 91, 8414 59 35 10, 8414 59 95 10, 8414 80 11 10, 8414 80 19 10, 8414 80 
22 91, 8414 80 28 10, 8414 80 73 91, 8414 90 00 00, 8415 81 00 30, 8415 81 00 90, 
8415 82 00 30, 8415 83 00 10, 8415 90 00 00, 8418 69 00 10, 8419 50, 8419 81 20 10, 
8419 81 80 10, 8419 90 85 00, 8421 19 70 10, 8421 21 00 00, 8421 23 00 30, 8421 29, 
8421 31 00 00, 8421 39 15 20, 8421 39 25 00, 8424, 8425 11 00 00, 8425 19 00 00, 
8425 31 00 00, 8425 39 00 00, 8425 42 00 00, 8425 49 00 00, 8431 10 00 00, 8456, 
8457, 8458, 8459, 8460, 8461, 8462, 8463, 8485 10 00 00, 8466, 8485 90 90 10, 8468, 
8471 30 00 00, 8471 41 00 00, 8471 49 00 00, 8471 50 00 00, 8471 60 60 00, 8471 60 
70 00, 8471 70, 8471 80 00 00, 8471 90 00 00, 8473 30 , 8477, 8485 20 00 00, 8485 90 
90 90 (only parts for machines for layer -by-layer build -up of plastics and rubber), 8479 89 
97 90, 8479 89 70 00, 8479 83 00 90, 8485 30 90 90, 8485 80 00 90 (except for machines 
for layer -by-layer buildup with paper pulp), 8 481, 8482, 8483, 8501 10 99 90, 8501 20 00 
10, 8501 20 00 90, 8501 31 00 10, 8501 71 00 10, 8501 72 00 10, 8501 32 00 10, 8501 
33 00 10, 8501 34 00 20, 8501 40 20 10, 8501 40 80 10, 8501 51 00 10, 8501 52 20 10, 
8501 52 30 10, 8501 52 90 10, 8501 53 81 00,  8501 61 20 10, 8501 61 80 10, 8501 62 
00 10, 8501 80 00 10, 8501 63 00 10, 8502 11 20 10, 8502 11 80 10, 8502 12 00 10, 
8502 13 20 10, 8502 13 40 10, 8502 13 80 10, 8502 20 20 10, 8502 20 40 10, 8502 20 
60 10, 8502 20 80 10, 8502 39 20 10, 8502 39 80 10, 8502 40 00 10, 8503 00, 8504 10 
20 10, 8504 10 80 10, 8504 31 80 00, 8504 32 00 10, 8504 33 00 10, 8504 40 90 00, 
8504 50 00 20, 8505, 8506, 8507 10 20 10, 8507 10 80 10, 8507 20 20 10, 8507 20 80 
10, 8507 80 00 00 (iron -nickel batteries only), 8507 90 80 00, 8511 10 00 10, 8511 20 00 
10, 8511 30 00 10, 8511 40 00 10, 8511 50 00 10, 8511 80 00 10, 8512 20 00, 8512 40 
00 30, 8514 11 00 00, 8514 19 80 00, 8514 20 10 00, 8514 40 00 00, 8514 90 30 00, 
8514 90 70 00, 8515, 8516 80 20 10, 8517 69 30 10, 8517 71 0 0 11, 8517 71 00 17, 
8525 50 00 10, 8525 60 00 00, 8526 10 00 10, 8526 91 20, 8526 91 80, 8526 92 00 10, 
8528 42 00 00, 8528 52 10 00, 8528 62 00 00 (except for flat -panel display projectors 
(e.g., liquid crystal display devices) that are capable of displa ying digital information 
generated by automatic information processing machines), 8529 10 69 10, 8529 10 80 10, 
8529 10 95 10, 8529 90 97 10, 8531 10 95 10, 8531 20 20 10, 8531 20 40 10, 8531 20 
95 10, 8531 80 70 10, 8531 80 40 10, 8532, 8533, 8535, 8536, 8537, 8538 10 00 00, 
8538 90 99 00, 8541, 8542, 8543, 8544, 8545, 8546, 8807 10 00, 8807 20 00, 8807 30 
00, 8807 90 90, 8805 29 00 00, 8907 10 00 00, 9014 10 00 10, 9014 20 20 10, 9014 20 
20 90, 9014 20 80 10, 9014 20 80 90, 9014 80 00 00, 9014 90 00 10, 9 014 90 00 90, 
9017 20, 9017 30 00 00, 9017 80, 9020 00 10 00, 9020 00 90 00, 9023 00, 9024, 9025 
11 80 10, 9025 19 00 10, 9025 19 00 90 (except for electronic thermometers and 
pyrometers, not combined with other devices, and thermoelectric transducers for 
measuring the temperature of liquid metal melt), 9025 80 20 10, 9025 80 40 10, 9025 90 
00 95, 9026 10, 9026 20, 9026 80, 9026 90 00 00, 9027, 9029 10 00 10, 9029 20 38 10, 
9029 90 00 30, 9029 90 00 90, 9030 10 00 00, 9030 20 00 00 (except for non -electroni c 
oscilloscopes and oscilloscopes), 9030 31 00 00, 9030 32 00 00, 9030 33, 9030 39 00 00, 
9030 40 00 00, 9030 84 00 00, 9030 89 00 00 (electronic devices and equipment only), 
9030 90 00 00 (except for parts and accessories for equipment of the product unde r 
subheading 9030 82 00 00), 9031 80 20 20, 9031 90 00 90, 9032 10, 9032 20 00 00, 
9032 81 00 00, 9032 89 00 00,9032 90 00 00, 9033 00, 9620 00 10 90 (except for 
monopods, bipods, tripods and similar products for equipment under subheading 8519 or 
8521; bi noculars, monoculars and other optical tubes, other astronomical instruments; 
topographic (including photogrammetric), hydrographic, oceanographic, hydrological, 
meteorological or geophysical instruments and tools and rangefinders), 9104 00 00 10, G/SCM/N/401/UKR  
- 9 - 
 
  9401 10 00, 9405 19 40 10, 9405 11 40, 9405 19 40 90 (except for chandeliers and other 
electric lighting devices suspended or fixed from the ceiling or wall, except for those used 
for lighting open areas or highways; of plastic, intended for use with incandescent lamps), 
8539 51 00 (only light -emitting diode (LED) modules for chandeliers and other electric 
lighting devices suspended or fixed on the ceiling or on the wall, except for those used for 
lighting open areas or transport routes; of ceramic; of plastic, not  intended for use with 
incandescent lamps), 9405 61, 9405 69.  
The Cabinet of Ministers of Ukraine approve s the procedure and volumes of import of goods exempt 
from import duty and paying value added tax.  
Exemption from VAT  
Pursuant to  paragraph 41 of subse ction 2 of Section XX of the Tax Code of Ukraine temporarily, until 
01 January 2025, aircraft manufacturing enterprises eligible under  the Art. 2 of the Law of Ukraine 
"On Aircraft Industry Development" are exempt from paying value added tax  on such operat ions: 
 
• import into the customs territory of Ukraine under the customs regime of import of goods 
(except for excise goods) that are used for aircraft industry needs, if such goods are exempt 
from import duty in accordance with subparagraph 13 of paragraph 4  of Section XXI 
"Transitional Provisions" of the Customs Code;  
 
• supply to the customs territory of Ukraine of research services and development activities 
conducted for aircraft industry needs.  
 
Exemption from corporate income tax  
 
Pursuant to paragraph  41 of subsection 4 " Peculiarities of corporate income tax  payment " of 
Section  XX "Transitional Provisions" of the Tax Code of Ukraine temporarily, until 01 January 2025, 
aircraft manufacturing enterprises eligible under the Art. 2 of the Law of Ukraine "On Aircraft 
Industry Development" are exempt from corporate income tax.  
The released funds are used for research services and development activities in aircraft construction, 
devel opment or re -equipment of the facilities and infrastructure, increase in production volume, and 
introduction of the latest technologies. The use of such funds must be related to the taxpayer's 
activities, the profits from which are exempt from taxes.  
The procedure of control over the use of released funds of aircraft manufacturing enterprises eligible 
under the Art. 2 of the Law of Ukraine "On Aircraft Industry Development" is approved  by the 
Resolution  of the Cabinet of Ministers of Ukraine of 07 June 2017  No. 476.   
 
Exemption from land tax  
 
Pursuant to paragraph 7 of subsection 6 " Peculiarities of land tax payment " of Section XX 
"Transitional Provisions" of the Tax Code of Ukraine temporarily, until 01 January 2025, aircraft 
manufacturing enterprises eligi ble under the Art. 2 of the Law of Ukraine "On Aircraft Industry 
Development" and engaged in the development and/or manufacture with the final assembly of 
aircrafts and aircraft engines, are exempt from land tax, except for land plots, on which social, 
commercial, agricultural and non -industrial construction  facilities are located.  
 G/SCM/N/401/UKR  
- 10 - 
 
  5. Amount  of the subsidy  
 2021, thousand UAH  2022, thousand UAH  
Exemption from import duty  8 160,39  4 722,09  
Exemption from VAT on import  518 293,82  385 160,88  
Exemption from VAT on supply of research services  56 280,67  90 428,73  
Exemption from corporate income tax  771 290,00  746 093,39  
Exemption from land tax  132 004,82  351 978,19  
6. To whom and how the subsidy is provided  
Legal entities that are  residents of Ukraine and carry out activit ies in aircraft industry , have 
respective licenses and certificates granting the rights for development or production, or repair, or 
conversion, or modification or technical service of aircrafts and aircraft engin es, and meet at least 
two of the following criteria:  
• to develop aircrafts and aircraft engines, produce aircrafts and aircraft engines, repair 
aircrafts and aircraft engines;  
• to fulfill state or military order on development of aircrafts and aircraft engin es, production 
of aircrafts and aircraft engines, repair of aircrafts and aircraft engines;  
• to ensure the fulfilment of Ukraine's international obligations under international contracts 
for the development of aircraft and aircraft engines, supply of aircra ft and aircraft engines, 
production of aircraft and aircraft engines, and repair of aircraft and aircraft engines . 
The Cabinet of Ministers of Ukraine has approved the list of eligible aircraft manufacturing enterprises 
(Resolution of the Cabinet of Minist ers of 09 June 20 10 No.  405).  
7. Duration  of the subsidy  
01 January 2017 – 01 January 2025 . 
8. Statistics for estimation of trade effects  
Statistical data indicating trade effects is not available . 
2.3  Processing Activity (Investment Projects)  
1. Period covered by the notification  
2021-2022 
2. Policy objective and/or purpose  
To establish  favorable conditions for attracting significant investments (domestic and foreign) to 
Ukraine, creating new jobs, stimulating economic development of the regions and increasing the 
competitiveness of the economy.  
3. Background and authority  
Legislation:  
− Law of Ukraine of December 17, 2020 No. 1116 "On State Support of Investment Projects with 
Significant Investments in Ukraine"  (entered into force on February  13, 2021) ; 
− Law of Ukraine of March 02, 2021 No. 1293 "On Amendments to the Tax Code of Ukraine on 
Peculiarities of  Taxation  of Entities Implementing Investment Projects with Significant 
Investments in Ukraine" (entered into force on March 28, 2021) ; 
− Customs Code of Ukraine of March 13, 2012 No. 4495;  
− Tax Code of Ukraine of December 02, 2010 No. 2755;  G/SCM/N/401/UKR  
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  − Resolution of the Cabinet of Ministers of Ukraine of August 11, 2021 No. 860 "On approval of the 
Procedure for import into the customs territory of Ukraine and intended use of new equipment 
and components thereof imported by an investor with significant investments exclusively for own 
use in the implementation of an investment project with significant investments pursuant to a 
special investment agreement signed in accordance with the Law of Ukraine "On State Support 
of Investment Projects with Significant Investments in Ukraine".  
4. Form of the subsidy  
Exemption from import duty  
In accordance with subparagraph 1 5 of paragraph 4 of Section XXI of the Customs Code of Ukraine, 
paragraph 76 of subsection 2 of Section XX of the Tax Code of Ukraine temporarily, until 
01 January  2035, the following goods are exempt from import duty on importation into the customs 
territory of Ukraine and  placing into the customs regime of import:  
 
• new equipment (machinery) and component s thereof imported by an investor with 
significant investments  exclusively for its own use in the process  of implement ing an 
investment project with significant investments pursuant to a special investment 
agreement signed  in accordance with the Law of Ukraine "On State Support of Investment 
Projects with Significant  Investments in Ukraine", provided that the relevant goods were 
manufactured not earlier than three years before the date of their importation into the 
customs territory of Ukraine, were not in use , and are classified under the following UKT 
ZED codes : 840 2-8405, 8406 82 00 10, 8406 82 00 90, 8411, 8412, 8413 40 00 00, 8413 
50, 8413 60 20 00, 8413 60 70 00, 8413 60 80 00, 8413 70 21 00, 8413 70 29 00, 8413 
70 30 00, 8413 70 35 00, 8413 81 00 00, 8413 82 00 00, 8414 10, 8414 40 90 00, 8414 
80, 8414 70 00 90,  8416, 8417, 8418 ( except  for 8418 10 20 10, 8418 10 80 10, 8418 
21, 8418 29 00 00, 8418 50, 8418 91 00 00, 8418 99 and except for combined 
refrigerators -freezers, which are equipped with separate drawers or a combination of doors 
with drawers and are clas sified by codes  8418 10 20 98 and 8418 10 80 98), 8419, 8420, 
8421, 8422 ( except for 8422 11 00 00), 8423 ( except  for 8423 10 10 00, 8423 81 25 00, 
8423 90), 8424 10 00 90, 8425 ( except  for 8425 41 00 00, 8425 42 00 00, 8425 49 00 
00), 8426 -8431, 8433 60 0 0 00, 8434, 8435 ( machines and mechanisms for the production 
of juices or similar beverages  only), 8436 -8442, 8443 ( except for 8443 13 10 00), 8444 
00, 8445 -8448, 8449 00 00 00, 8451, 8452 ( except for 8452 10, 8452 30 00 00, 8452 90 
00 00), 8453 -8466, 8485  10 00 00, 8485 80 00 10, 8485 90 90 10, 8470 30 00 00, 8471 
50 00 00, 8472 30 00 00, 8474, 8485 30 10 00, 8485 90 10 00, 8475, 8485 30 90 10, 
8485 90 90 20, 8477, 8485 20 00 00, 8485 90 90 90, 8479, 8485 30 90 90, 8485 80 00 
90, 8480, 8481 ( except for 8481 80), 8483, 8486, 8487, 8501, 8502, 8503 00, 8504, 
8506, 8507, 8511, 8514, 8515, 8525, 8806 21 10 10, 8806 22 10 10, 8806 21 10 90, 
8806 22 10 90, 8526, 8528, 8529, 8524 ( only units for equipment under codes  8525-
8528), 8530, 8537, 8538 10 00 00, 8543, 86 07, 8608 00 00 00, 8709, 9006 30 00 00 
(only for cameras intended for medical and surgical examination for internal organs ), 9007, 
9008, 9010 50 00 00, 9010 90 20 00, 9011, 9012, 9018 ( except for 9018 31, 9018 32, 
9018 39 00 00), 9019, 9020 00 10 00, 9020 00 90 00, 9022, 9023 00, 9024,  9026, 9027, 
9030, 9031, 9032.  
The Cabinet of Ministers of Ukraine approves the list and volumes of import of such goods along with 
the signing of a special investment agreement.  
The procedure for i mport  and intended use of such goods  is approved by Resolution of the Cabinet 
of Ministers of Ukraine of 11  August 2021 No. 860 . 
Exemption  from VAT 
According to  paragraph 76 of subsection 2 of Section XX of the Tax Code of Ukraine temporarily, 
until 01 January 2035 , operations on importation into the customs territory of Ukraine under the 
customs regime of import of new equipment (machinery) and components there of, as defined in 
subparagraph 1 5 of paragraph 4 of Section XXI of the Customs Code of Ukraine, imported by  an 
investor with significant investments solely for the implementation of an investment project with 
significant investments pursuant to a special investment agreement , are exe mpt from paying value 
added tax.  G/SCM/N/401/UKR  
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  The provisions of this paragraph do not appl y to goods originating from a country recognized by law 
as an occupying state and/or an aggressor state against Ukraine , or imported from the territory of 
the occupying state (aggressor) and/or from the occupied territory of Ukraine, defined as such in 
accor dance with the law.  
 
Exemption from corporate income tax  
 
Pursuant to paragraph  55 of subsection 4 " Peculiarities of corporate income tax  payment " of 
Section  XX "Transitional Provisions" of the Tax Code of Ukraine temporarily, until 01 January 2035, 
peculiarities of corporate income tax are applied to an investor with significant investments (except 
for those implementing investment projects in the areas of extraction for further processing and/or 
enrichment of mine rals), which  is a party to a special investment agreement signed in accordance 
with the Law of Ukraine "On State Support of Investment Projects with Significant Investments in 
Ukraine", provided that such income is derived from the implementation of such s pecial investment 
agreement . 
 
Exemption from land tax  
 
Pursuant to paragraph 11 of subsection 6 " Peculiarities of land tax payment " of Section XX 
"Transitional Provisions" of the Tax Code of Ukraine temporarily, until 01 January 20 35, land plots 
used for the implementation of investment projects with significant investments (except for 
investment projects in the areas of extraction for further processing and/or enrichment of minerals) 
in accordance with the Law of Ukraine "On State Supp ort of Investment Projects with Significant 
Investments in Ukraine" may be exempt  from land tax . 
5. Amount  of the subsidy  
 2021, thousand UAH  2022, thousand UAH  
Exemption from import duty  0,00 0,00 
Exemption from VAT on import  0,00 0,00 
Exemption from corporate income tax  0,00 0,00 
Exemption from land tax  0,00 0,00 
6. To whom and how the subsidy is provided  
The i nvestor with significant investments is a legal entity registered in Ukraine that is specially 
established for the implementation of an investment project with significant investments, is a party 
to a special investment agreement and whose business activities are aimed  exclusively at 
implement ing an investment project with significant investments and fulfilling a  special investment 
agreement . 
7. Duration  of the subsidy  
28 March 2021 – 01 January 2035 . 
8. Statistics for estimation of trade effects  
Statistical data indicating trade effects is not available.  
2.4  Transport  
1. Period covered by the notification  
2021-2022 
2. Policy objective and/or purpose  
To promote the development of  environmentally friendly transport  in Ukraine . G/SCM/N/401/UKR  
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  3. Background and authority  
Legislation:  
− Law of Ukraine of July 15, 2021 No. 166 1 "On Amendments to Paragraph  4 of Section XXI "Final 
and Transitional Provisions" of the Customs Code of Ukraine to Promote  the Development of the 
Environmentally F riendly Transport Industry in Ukraine" ; 
− Customs Code of Ukrain e of March 13, 2012 No. 4495;  
− Tax Code of Ukraine of December 02, 2010 No. 2755 ; 
− Resolution of the Cabinet of Ministers of Ukraine of April 21, 2023 No. 372 "On approval of the 
Procedure for import into the customs territory of Ukraine and intended use of certain goods by 
enterpr ises that own, develop or modernize production facilities for industrial production of 
vehicles".  
4. Form of the subsidy  
Exemption  from import  duty 
In accordance with subparagraph 1 6 of paragraph 4 of Section XXI of the Customs Code of Ukraine, 
paragraph 7 8 of subsection 2 of Section XX  of the Tax Code of Ukraine temporarily,  until 
01 January  2031, the following goods are exempt from import duty on importation into the customs 
territo ry of Ukraine and placing into the customs regime of import:  
• those imported by enterprises that own, develop  or modernize production facilities for 
industrial production of vehicles , and are classified under the following UKT ZED codes : 
3926 30 00 10, 4016  99 52 10, 4016 99 57 10, 7007 11 10 10, 7007 21 20 10, 7009 10 
00 10, 7304 31 80 10, 7304 31 80 90, 7304 41 00 10, 7304 41 00 90, 7311 00 13 00, 
7311 00 19 00, 7311 00 30 00, 7311 00 91 00, 7311 00 99 00, 7613 00 00 00, 8302 30 
00 10, 8302 30 00 90, 8302 60 00 90, 8407 33 20 00, 8407 33 80 00, 8407 34 10 00, 
8407 34 91 10, 8407 34 99 10, 8413 30 20 00, 8413 30 80 00, 8413 60 20 00, 8413 60 
31 00, 8413 81 00 00, 8414 80 73 10, 8414 80 75 00, 8415 20 00 10, 8415 20 00 90, 
8415 90 00 00, 8483 10 50 90, 8483 4 0 23 00, 8483 90 81 00, 8501 10 99 10, 8501 33 
00 90, 8501 72 00 30, 8501 52 20 90, 8501 52 30 90, 8501 52 90 90, 8501 53 50 00, 
8504 40 55 00, 8504 40 82 00, 8504 40 84 00, 8504 40 88 00, 8504 50 00 90, 8504 90 
90 90, 8505 20 00 00, 8507 50 00 00, 8507 60  00 00, 8507 80 00 00 ( except for iron -
nickel battery ), 8507 90 30 00, 8507 90 80 00, 8512 20 00 10, 8512 30 10 10, 8512 30 
90 10, 8512 40 00 11, 8512 90 90 10, 8516 29 91 00, 8516 80 20 90, 8516 80 80 30, 
8516 90 00 00, 8531 10 95 90, 8532 10 00 00, 8532 29 00 00, 8533 29 00 00, 8535 10 
00 00, 8535 21 00 00, 8536 20 90 00, 8536 50 80 00, 8536 69 90 10, 8537 10 91 00, 
8537 10 98 10, 8538 90 91 00, 8539 21 30 10, 8541 41 00 00, 8544 30 00 91, 8607 21 
90 00, 8607 29 00 00, 8607 99 80 00, 8707 10 10 10, 8707 1 0 10 20, 8707 90 10 00, 
8707 90 90 00, 8708 10 90 91, 8708 21 90 91, 8708 29 10 00, 8708 22 10 00, 8708 29 
90 00, 8708 22 90 00, 8708 30 91 91, 8708 30 99 91, 8708 30 99 98, 8708 40 50 91, 
8708 40 91 10, 8708 40 99 91, 8708 50 35 10, 8708 50 55 10, 8708 50  91 91, 8708 50 
99 91, 8708 70 10 10, 8708 70 10 90, 8708 70 50 10, 8708 70 99 10, 8708 80 35 91, 
8708 80 55 10, 8708 80 99 91, 8708 80 99 98, 8708 91 91 10, 8708 91 91 90, 8708 91 
99 91, 8708 91 99 98, 8708 92 91 10, 8708 92 99 91, 8708 93 90 91, 8708 94 35 91, 
8708 94 91 10, 8708 94 99 91, 8708 95 10 10, 8708 95 10 90, 8708 95 91 10, 8708 95 
99 91, 8708 99 93 10, 8708 99 97 91, 9015 10 00 00  (electronic rangefinders only).  
 
Such goods are exempt from import duty if they are imported by the enterprises that own, develop  
or modernize production facilities for industrial production of the following vehicles  for own 
production : 
 
• vehicles equipped exclusively with electric motors (one or more), classified under heading 
8603 (only self -propelled tramcars and sub way cars), subheading 8701 24, headings 8702 -
8705 according to UKT ZED;  
 
• vehicles equipped with spark -ignition internal combustion engines operating exclusively on 
compressed natural gas methane, liquefied natural gas methane or biogas, classified under 
subheading 8701 23, heading  8701 29 00, headings 8702 -8705 according to UKT ZED;  
 G/SCM/N/401/UKR  
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  • non-self-propelled tramcars and subway cars classified under subheading 8605 00 00 00 
according to UKT ZED.  
The Cabinet of Ministers of Ukraine has approved the Procedure for import and intended use of such 
goods ( Resolution of the Cabinet of Ministers of Ukraine of 21 April 2023 No. 372).  
Such goods are not exempt from import duty if they originate from a count ry recognised by law as 
an occupying state and/or an aggressor state against Ukraine , or imported from the territory of the 
occupying state (aggressor) and/or from the occupied territory of Ukraine, defined as such in 
accordance with the law.  
 
Exemption  from VAT 
 
According to  paragraph 7 8 of subsection 2 of Section XX of the Tax Code of Ukraine temporarily, 
until 01 January 203 1, operations on importation into the customs territory of Ukraine under the 
customs regime of import of goods, as defined in subparagraph 1 6 of paragraph 4 of Section XXI of 
the Customs Code of Ukraine,  imported by enterprises that own, develop  or modernize production 
facilities for industrial production of vehicles , are exe mpt from paying value added tax.  
 
The exemption from VAT is provided if the import of goods into the customs territory of Ukraine is 
carried out by enterprises that own, develop or modernize production facilities for industrial 
production of vehicles  for own production.  
The Cabinet of Ministers of Ukraine has approved the Procedure for import and intended use of such 
goods ( Resolution of the Cabinet of Ministers of Ukraine of  21 April 2023 No. 372).  
The provisions of this paragraph do not appl y to goods originating from a country recognised by law 
as an occupying state and/or an aggressor state against Ukraine , or imported from the territory of 
the occupying state (aggressor) and/or from the occupied territory of Ukraine, defined as such in 
accordance with the law.  
5. Amount  of the subsidy  
 2021, thousand UAH  2022, thousand UAH  
Exemption from import duty  not applicable  6,89 
Exemption from VAT on import  not applicable  0,00 
6. To whom and how the subsidy is provided  
The terms "enterprise that has production facilities for industrial production of vehicles", "enterprise 
that modernizes production facilities for industrial production of vehicles", "enterprise that develop  
production facilities for industrial production of vehicles" are used in the meanings given in 
subparagraph 16 of paragraph 4 of Section XXI "Final and Transitional Provisions" of the Customs 
Code of Ukraine.  
An enterprise that has production facilities for the indus trial production of vehicles is an entity that 
owns or uses equipment for the industrial production of vehicles of headings 8603 (only 
self-propelled tramcars and subway cars), 8702 -8705, subheadings 8701 21, 8701 22, 8701 23, 
8701 24 and heading 8701 29 0 0 (only truck tractors for motor vehicle semi -trailers), subheading 
8605 00 00 00 according to UKT  ZED. 
An enterprise that modernizes production facilities for the industrial production of vehicles is an 
entity that, in accordance with the programme of development  (modernization) of production 
facilities and  jobs, has declare d its intention to modernize the industrial production of vehicles to 
manufacture vehicle models, the list and brands of which are d etermined by the specified 
programme, and has started work on the modernization of production facilities in accordance with 
the provisions of the programme;   
An enterprise that develop  production facilities for the industrial production of vehicles is a n entity 
that, in accordance with the programme of development (modernization) of production facilities and  
jobs, has declare d its intention to develop  production facilities to manufacture vehicles , the brands G/SCM/N/401/UKR  
- 15 - 
 
  and models of which are determined by the specifi ed programme, and has started work on  
development of production facilities in accordance with the provisions of the programme.  
7. Duration  of the subsidy  
01 January 2022 – 01 January 2031 . 
8. Statistics for estimation of trade effects  
Statistical data indicating trade effects is not available . 
 
__________