In response to Russia’s invasion, President Volodymyr Zelenskyy declared martial law in February 2022 and the Verkhovna Rada has extended it through February 2023 as of the writing of this guide. New legal norms for currency, tax and customs regulation have been introduced and further changes to regulations are ongoing. These changes could specifically impact the customs clearance of goods and the work of customs authorities. Given this, it is highly recommended that U.S. exporters check with the Commercial Service and their Ukrainian counterparts on any recent changes in the requirements or procedures of goods importation to Ukraine.

Despite significant disruption to trade logistics, the legislative body acted promptly and made changes to the Customs Code of Ukraine along with other regulatory acts.

Important changes include: the exemption of certain goods from import duties and VAT, the simplification of procedures for declaring goods. Note that the import relaxations do not apply to goods originating in or exported from Russia/other “aggressor states.”