According to the Laws of Ukraine No. 4698-ИХ and No. 4710-ИХ adopted in early December 2025, the validity period of the tax benefit under code "245" according to the Classifier of exemptions from customs payments when importing goods into the customs territory of Ukraine has been extended until January 1, 2029. This was reported by the State Customs Service. Thus, the legislative changes provide that both enterprises and citizens can use the right to import without paying customs payments. The preferential regime applies to goods that are directly imported, as well as to those that are sent to the customs territory of Ukraine. The benefit does not apply to goods that originate or are imported from a country recognized as an occupying state or an aggressor state against Ukraine. The benefit covers a wide range of equipment that is critical for energy generation and distribution. Among other things, it concerns:
- electric generating sets with a spark-ignition piston engine with a capacity of more than 7.5 kVA, including generators from 7.5 kVA to more than 750 kVA;
- wind-powered electric generating sets;
- electric lithium-ion batteries, including lithium-cobalt, lithium-iron-phosphate, lithium-manganese-oxide and lithium-nickel-manganese-cobalt-oxide batteries, as well as lithium-polymer batteries.
At the same time, electric generating sets with a capacity of less than 7.5 kVA, as well as energy storage units (including charging stations and "power banks") with a capacity of less than 300 W are not subject to the benefit "245".
Source: https://uaprom.info/news/pilhove-vvezennia-enerhoobladnannia-prodovzheno-do-2029-roku/
