UKRAINE: Verkhovna Rada adopts law amendments allowing for the tax and customs exemptions for S&T imports

Ministry of Education and Science of Ukraine informs that on the 17th of February 2022 the Ukrainian Parliament, Verkhovna Rada, passed the long awaited laws (5498: The Law on Amendments to the Tax Code of Ukraine to Support Scientific and Technological Activities and 5499: The Law on Amendments to the Customs’ Code of Ukraine to Support the Scientific and Technological Activities).

These laws provide for exemption from the VAT and import tax on imports of scientific devices, equipment, spare parts and related consumables, as well as reagents and samples imported to Ukraine by state scientific institutions and Institutions of Higher Education for ensuring their own scientific and technical activities.