A Draft Law on Amendments to the Customs Code of Ukraine regarding the import of vehicles into Ukraine without payment of customs duties for active military personnel was submitted to the Verkhovna Rada of Ukraine. Number, date of registration of the draft law: No. 15194 dated 04/24/2026 in the section: Economic Policy.
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Text of draft law No. 15194 of 04/24/2026
The Verkhovna Rada of Ukraine has decided:
I. To amend the Customs Code of Ukraine (Vidomosti Verkhovnoi Rada
of Ukraine (VVR), 2012, No. 44-45, No. 46-47, No. 48, p. 552):
In Section XXI FINAL AND TRANSITIONAL PROVISIONS, paragraph 911
shall be supplemented with a new subparagraph 6 of the following content:
“6) are exempt from import duty :
- passenger cars, their bodies, trailers and semi-trailers, motorcycles, vehicles for transporting goods (except for vehicles subject to
transport tax in accordance with Chapter XII of the Tax Code of Ukraine),
which are imported into the customs territory of Ukraine for free circulation by citizens –
military personnel mobilized after February 24, 2022, who
are active military personnel on the date of import of the vehicle ; - military personnel who are serving under a contract.
Under the conditions specified in this subparagraph, persons of the relevant categories (or an officially
authorized person in the interests of the relevant citizen) may import
one vehicle into Ukraine.
The exemption from import duty provided for in this subparagraph does not apply to goods originating from a country recognized by the occupying power in accordance with the law and/or recognized by the aggressor power in relation to Ukraine in accordance with the law, or imported from the territory of the occupying power (aggressor) and/or from the occupied territory of Ukraine , defined as such
in accordance with the norms of current legislation.
Justification of the need to adopt the act
According to the initiators of the bill, there are several important justified reasons for adopting the relevant law. Since the full-scale armed aggression of the Russian Federation against Ukraine since February 24, 2022 has led to an unprecedented burden on the Armed Forces of Ukraine and other military formations that ensure the defense of the state.
In these war conditions, the issue of providing military personnel with personal transport has become not only a domestic but also a strategic need – cars are used for transporting personnel, ammunition, evacuating the wounded, reconnaissance, communications, and operational response.
After the abolition of the zero-customs clearance rule for vehicles in June 2022
( Law No. 2325-IX ), servicemen who were at the front effectively lost
the opportunity to purchase or import vehicles on preferential terms. This led to
injustice: civilians took advantage of the privilege, while those who fought did not.
Currently, a significant portion of vehicles for the army are imported through volunteer or charitable
organizations as humanitarian aid. However, according to the initiator of the bill, due to the imperfection of the current legislation, such actions have often become the subject of criminal prosecution under Articles 201-2 and 201-4 of the Criminal Code of Ukraine (smuggling).
This creates a situation of legal uncertainty, demotivates volunteers and effectively limits the army’s ability to obtain transport, which is critically needed to carry out combat missions.
Statistical data, according to the author of the new bill on free customs clearance, show that the monthly need of the defense forces is over 3,000 vehicles, while the volume of imports of vehicles for the military has significantly decreased due to the risks of criminal prosecution.
Therefore, the adoption of this bill aims to eliminate legal conflicts, ensure
justice for active military personnel, and reduce administrative and
criminal pressure on volunteers who deliver cars to the front.
Purpose and objectives of the bill
The purpose of the bill is to establish a temporary procedure for duty-free import
of vehicles (without paying value-added tax, excise tax, and import
duty) by active military personnel of Ukraine for the period of martial law and 90 days after
its termination or cancellation.
The draft law is aimed at providing military personnel with personal
transport necessary to perform state defense tasks; reducing abuses
in the import of vehicles through charitable funds under the guise of humanitarian
aid; simplifying procedures and eliminating grounds for criminal prosecution
of volunteers; and increasing citizens’ motivation to perform military service.
General requirements and main restrictions that will apply
Exemption from payment of import duty upon customs clearance of vehicles
(cars, trucks, motorcycles, trailers and semi-trailers) imported into the customs
territory of Ukraine by individuals – active military personnel mobilized
after February 24, 2022, or those undergoing military service under a contract at
the time of import.
Restrictions that will apply to this benefit:
- only one vehicle per serviceman;
- prohibition of alienation, transfer or use by third parties for three
years from the date of state registration of the vehicle; - The benefit does not apply to vehicles originating from a state recognized by law as an aggressor state (Russia and Belarus) or imported from the temporarily occupied territories of Ukraine.
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Result:
Forecasts and results of socio-economic and other consequences of the adoption of the act:
- Socio-moral effect: restoration of justice towards
military personnel defending Ukraine;
- Economic effect: optimization of costs for providing the army with transport,
reducing the need for humanitarian supplies; - Anti-corruption effect: eliminating grounds for abuse and criminal
prosecution of volunteers; - Defense capability: increasing the mobility of units and preserving the lives of military personnel through access to their own transport.
The adoption of the act will contribute to increasing trust between society and the state, will be an effective step towards strengthening defense capability and implementing the principle of fair
treatment of the defenders of Ukraine.
