In response to the unprecedented attack and destruction caused by Russia to Ukraine’s critical energy infrastructure in Autumn 2025 on 3 and 4 December 2025 the Ukrainian parliament passed Draft Law 14097, dated 1 October 2025, and Draft Law No. 14170, dated 30 October 2025 (the “Laws”), which extends the exemption from VAT and customs duties on energy-generating equipment import into Ukraine until 1 January 2029 (originally, this exemption lasted until 1 January 2026).
The Laws also expressly added wind turbines as one object (code UKT ZED 8502 31 00 00) to be covered by the exemption as well as equipment under code UKT ZED 8502 20 80 90 (Electric generator units with an engine capacity of over 750 kVA, other (not for civil aviation)). The Laws were submitted to the president for signing into law. After signing and official publication, the Laws enter into force on the date following the date of their publication.
These measures were initially implemented by laws of Ukraine Nos. 3854-IX and 3853-IX, dated 16 July 2024, which entered into force on 27 July 2024. Temporarily (for the duration of martial law in Ukraine) goods that have been classified under the following codes under the UKT ZED as well as the codes mentioned above (once the Laws go into effect) and imported into the customs territory of Ukraine for free circulation—this includes goods transported (sent) into the customs territory of Ukraine in international postal and express shipments—are exempt from import VAT and import duties:
- 8406 – Steam turbines and other turbines (except 8406 10 00 00)
- 8410 – Hydraulic turbines, water wheels and regulators for them (only hydraulic turbines and their parts)
- 8483 40 21 00 – Cylindrical and helical gears
- 8502 20 40 90 – Electric generator installations with spark-ignition piston engines with a power output of more than 7.5 kVA but not more than 375 kVA other than ones for civil aviation
- 8502 20 60 90 – Electric generator installations with spark-ignition piston engines with a power output of more than 375 kVA but not more than 750 kVA other than ones for civil aviation
- 8502 20 80 90 – Electric generator installations with spark-ignition piston engines with a power output of more than 750 kVA other than ones for civil aviation
- 8411 – Turbojet, turboprop, and other gas turbines (except turboprop and turbojet engines and their parts)
- 8501 64 00 00 – Electric generators of alternating current (synchronous generators) with a power output of more than 750 kVA
- 8504 40 84 00 – Inverters with a power output not exceeding 7.5 kVA (except inverter welding machines)
- 8504 40 88 00 – Inverters with a power output exceeding 7.5 kVA (except inverter welding machines)
- 8504 40 90 00 – All other inverters than mentioned above (except inverter welding machines)
- 8507 60 00 00 – Electric batteries, including separators for them, rectangular (including square) or any other shape, Lithium-ion (except energy storage installations with a capacity of less than 300 W of alternating or direct current and individual lithium-ion cells with a capacity of less than 100 Ah)
- 8541 43 00 00 – Photovoltaic cells, assembled in modules or made into panels
- 8537 – Boards, panels, consoles, desks, distribution boards, and other bases, equipped with two or more apparatus with the heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of chapter 90, and numeric control apparatus, other than switching apparatus with the heading 8517 (except 8537 10 98 10)
- 8503 00 99 00 – Parts intended exclusively or mainly for machinery of heading
- 8501 – Motors and generators, electric (other than electric generating installations)
- 8502 – electric generating installations and rotating electrical converters (only for wind-power generating installations)
By Maksym Sysoiev, Partner, and Valeria Tarasenko, Tax Consultant, Dentons
