Duties and taxes outside the zone: the Council extended the “green light” for the import of energy equipment

Power equipment Photo: State Customs Service

In the current conditions, the state of Ukraine’s energy system requires increased independence and adaptability to possible difficulties. According to adopted at the beginning of December 2025 by the Laws of Ukraine No. 4698-IX and No. 4710-IX, the period of validity of the tax preference under the code “245” according to the Directory of benefits from payment of customs payments when importing products into the customs territory of Ukraine has been extended until January 1, 2029. The State Customs Service informs about this on January 29.

Changes to the legislation declare that both companies and citizens can exercise the right to import without paying customs duties. The special regime applies to goods that are directly imported, as well as to those that are moved to the customs territory of Ukraine. The effect of preference does not apply to goods originating from or imported from a state recognized as an occupying state or an aggressor state in relation to Ukraine.

The scope of the exemption covers a large list of equipment that is extremely necessary for the production and distribution of energy. In particular, it is about:

1 electric generator devices with an internal combustion engine with spark ignition with a capacity of more than 7.5 kV•A, classified according to UKTZED codes:

• 8502 20 40 90 (from 7.5 kV•A to 375 kV•A);
• 8502 20 60 90 (over 375 kV•A to 750 kV•A);
• 8502 20 80 90 (over 750 kV•A);

2 wind power generator units (code 8502 31 00 00 UKTZED);

3 lithium-ion electric batteries classified in product subcategory 8507 60 00 00 UKTZED. The main types of lithium-ion batteries:

• lithium-cobalt;
• lithium-ferric-phosphate;
• lithium-manganese-oxide;
• lithium-nickel-manganese-cobalt-oxide.

Lithium-polymer batteries are also classified in the product subcategory 8507 60 00 00 according to the requirements of the UCTZED, and are thus exempt from customs duties.

“At the same time, please note that electric generator devices with a capacity of less than 7.5 kV•A, as well as energy storage devices (including charging stations and “power banks”) with a capacity of less than 300 W are not subject to the “245” preference. Customs clearance of these products takes place in the usual manner, with the payment of import duty and value added tax,” the State Customs Service reports.

As reported by the Informant, it is possible to report probable cases of corruption or corruption-related offenses committed by officials of the State Customs Service (for all employees, enterprises, citizens, etc.):

• through the Unified whistleblower reporting portal on the website of the NAKC
• to the e-mail address of the State Customs Service: [emailprotected], [emailprotected], [emailprotected], [emailprotected], [emailprotected]
• fill out the form on cases of corruption on the website of the State Customs Service
• by special phone number (044) 247-28-44
• to the postal address of the State Customs Service: str. Degtyarivska 11G, Kyiv, 04119
• through the mailbox located in the lobby of the administrative building of the State Customs Service at the address: Kyiv, st. Degtyarivska 11G
• to the postal, e-mail addresses and telephone lines of authorized units (authorized persons) of the territorial bodies of the State Customs Service, specified at the link
• through a mailbox located in the hall of the administrative buildings of the territorial bodies of the State Customs Service, through individuals or legal entities, in particular through the media, journalists, public associations, professional associations, etc.