- The basis for applying a 7% VAT rate when importing medicines is the order (extract from the order) of the Ministry of Health of Ukraine approving the access program.
- The decision to approve access programs is made by the central executive authority responsible for health policy within 10 calendar days of receiving the application.
- The Ministry of Health approves access programs by issuing an order containing information about the applicant, program type and duration, expected quantity of medicine, name or identifier of the medicine, and manufacturer(s).
- Importing unregistered medicines for use in access programs requires a permit from the Ministry of Health, and can be done by the medicine provider or their authorized representative.
- To declare the 7% VAT rate when importing unregistered medicines for access programs, the order of the Ministry of Health approving the program must be referenced in the customs declaration under document code “9906”.
Source: news.dtkt.ua
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
