Energy storage units (batteries) with a capacity of more than 300 W AC and/or DC and individual lithium-ion cells with a capacity of more than 200 A/h are exempt from import duties and VAT for the period of martial law in Ukraine.
The State Customs Service gave explanations on what energy storage devices (batteries) can be imported duty-free into the territory of Ukraine.
The department recalled the new rules that began to operate after the entry into force of laws No. 3854-IX and No. 3853-IX, which exempt energy equipment from import duties and VAT.
Thus, according to these laws, goods imported into the customs territory of Ukraine and classified by the 8507 60 00 00 code of HS are exempt from taxation by import duties and VAT. Exceptions were made for energy storage installations with a power of less than 300 W of alternating and/or direct current and individual lithium-ion cells with a capacity of less than 200 A/h.
According to the new legislation, the following are subject to preferential importation:
- Portable chargers with a capacity of 300 W and more . Therefore, batteries with a capacity of, for example, 128 W or 200 W will be taxed as before.
- Power banks with a capacity of 300 W and more . Devices with higher power automatically fall under the new laws and are not subject to customs duties.
- Lithium-ion cells with a capacity of more than 200 A/h . If a battery consists of one or more series-connected electrochemical cells (these are often called "batteries") and has a capacity of more than 200 A/h, it is also exempt from taxation.
The State Customs Service warned that individual lithium-ion cells with a capacity of less than 200 A/h are NOT subject to the specified laws.
The same applies, for example, to a 200 W/151 Wh (40,800 mAh) portable charging station and a 100 W/40,000 mAh power bank, which are NOT subject to these laws.
As EcoPolitic previously reported, July 27, 2024 laws came into force No. 3854-Х and № 3853-Х on exemption from customs duty and VAT on the importation of energy equipment into Ukraine.
