- VAT is levied on the import of goods in the customs regime of processing
- Goods exported outside the customs territory of Ukraine, such as in the re-export customs regime, are subject to VAT at a zero rate
- Conditional full exemption from VAT applies to operations involving the import of goods into the customs territory of Ukraine in the processing customs regime
- The processing customs regime is completed by re-exporting processed products or placing them in another customs regime
- Re-export customs regime can be applied to goods that were imported into Ukraine as foreign and placed in the processing customs regime
- Operations involving the export of goods in the re-export customs regime are exempt from taxation, except for certain cases specified in the tax code
- Goods are considered exported outside the customs territory of Ukraine if confirmed by a customs declaration in accordance with the requirements of the Customs Code.
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.
