According to item 206.3 of Art. 206 TCU operations on import of goods under the customs regime of re-import are exempt from taxation, except for operations on import in accordance with paragraph 3 of part two of Article. 78 of the ICU, subject to tax at the rate specified in paragraphs. 194.1.1 § 194.1 art. 194 TCU.
Source: visnuk.com.ua
