1. Import of generators and batteries
1.1. General provisions
– In Ukraine, generator-type equipment and batteries (accumulators) are subject to reduced customs and VAT rates, or even full exemption, especially as part of measures to support national energy security.
– For example: According to Ukrainian Laws No. 3854-IX and No. 3853-IX dated July 16, 2024, the import of relevant energy equipment (including generators and accumulators) is exempt from import VAT and customs duties.
– Additionally, since December 2022, it has been permitted to import generators and batteries containing lithium components via postal or express shipments without customs duties or VAT — provided specific conditions are met.
1.2. Conditions for exemptions
– Exemptions apply to equipment classified under specific UCC FEA (Ukrainian Commodity classification of foreign economic activity) codes (e.g., generator sets — 8502 20 …).
– Batteries or portable charging stations with lithium components may also qualify for tax exemptions under certain codes (e.g., 8507 60 00 00).
– Important: These exemptions may be temporary, valid until a specific date or for the duration of martial law.
1.3. Practical aspects of importing
– If the generator’s value is low (e.g., imported along with a vehicle or by post), thresholds previously existed where customs duties/VAT did not apply. For generators worth up to €500 and weighing up to 50 kg, declaration was not required.
– When importing by post or express delivery, it is crucial to indicate the correct UCC FEA code, otherwise the exemption could be lost.
– It is also necessary to provide documents confirming compliance with technical regulations (certificates), especially for batteries or accumulator systems.
1.4. Restrictions and warnings
– Exemptions may not apply to low-power or household-level equipment if it does not match the proper classification codes or technical regulations.
– The importer is fully responsible for accurate customs declaration: incorrect codes, missing certificates, or failure to meet legal conditions can result in the loss of tax benefits and require payment of customs duties/VAT.
– Exemptions are temporary — it is important to monitor legislative changes. For instance, the continuation of benefits for electric vehicles remains under discussion.
2. Import of electric vehicles
2.1. Current legislation
– When importing electric vehicles (EVs) to Ukraine, specific tax incentives apply: exemption from customs duty, full or reduced VAT, and minimal excise rates.
– Example: The excise tax is €1 per 1 kWh of battery capacity.
– As of 2025, electric vehicle imports are duty-free.
2.2. Duration of exemptions
– These benefits may remain valid until December 31, 2025. A draft law (No. 13351) proposes extending them until January 1, 2027.
– Once the preferential period ends, standard customs duties (up to 10%) and VAT (20%) are expected to be reintroduced.
2.3. Customs clearance procedure
– Importers must submit a customs declaration, pay duties or apply for exemptions (if available).
– After customs clearance, the vehicle must be registered at the Service Center of the Ministry of Internal Affairs of Ukraine — including a VIN verification and technical compliance check.
– For used EVs, pay attention to the age, technical condition, and country of origin of the vehicle.
2.4. Key considerations
– Before importing, consider when exemptions will expire — this can significantly affect total import costs.
– Assess the total cost threshold: while customs duties may be zero, registration, certification, and transportation costs still apply.
– Ensure that the vehicle is not imported from countries under sanctions or classified as aggressors, as such imports are prohibited.
3. Comparison and key findings
- Generators and batteries (Energy equipment): For this category of goods, certain benefits apply — exemption from customs duties and value-added tax (VAT), provided they are correctly classified under the Ukrainian Classification of Goods for Foreign Economic Activity (UCGFEA) codes. It is important to note that such exemptions may be time-limited. Moreover, correct product classification is essential to maintain the preferential status.
- Household or small generators and batteries: For small-scale or household energy equipment, simplified customs procedures previously applied — particularly lower value thresholds under which customs duties or VAT were not charged. However, not all such products qualify for these benefits. In some cases, compliance documents confirming adherence to technical regulations and safety standards may be required.
- Electric vehicles (EVs): Electric vehicles currently benefit from substantial incentives: zero customs duty, a minimal excise rate (1 euro per 1 kWh of battery capacity), and often exemption from VAT. These measures make EV imports more affordable. However, these benefits are temporary, and once they expire, the overall customs and tax costs may increase significantly.
4. Practical recommendations
- Before importing, verify whether the product qualifies for a preferential regime (correct classification code, compliance with technical regulations).
- Check the validity of exemptions at the time of import — legislation may change.
- For postal or express shipments, confirm the declaration procedure and whether the exemption applies to this form of import.
- Keep all documentation — invoices, sales contracts, certificates of conformity, customs declarations.
- After import, complete all necessary registration or commissioning steps for the equipment or vehicle.
- When importing electric vehicles, anticipate future changes: even if benefits apply now, they may not remain permanent.
- In case of uncertainty — consult a customs broker or tax advisor.
The current rules for importing and clearing generators, batteries, and electric vehicles in Ukraine provide substantial tax and customs benefits — creating favorable conditions for both businesses and private individuals. However, these exemptions are temporary, and their application requires careful attention: accurate documentation, correct classification, valid certificates, and a clear understanding of import procedures are essential to avoid unnecessary costs or legal complications.
