The Verkhovna Rada adopted laws on amending the Tax and Customs Codes, establishing a grace period for customs clearance of used cars imported into Ukraine until December 31, 2020.

According to the Censor, 235 people's deputies voted for the adoption of the corresponding bill No. 4643-d in the second reading, the draft law No. 4644-d related to it was supported by 237 people's deputies.

As indicated in the explanatory note to the document, it was developed "

In particular, the amendments to the Tax Code proposed to establish that temporarily, within 180 days from the date of their entry into force, the tax base for the taxation of operations on importing used cars into the customs territory of Ukraine is the amount of excise tax, which is calculated according to the formula linked.

At the same time, by the second reading, an amendment was made to the bill, according to which the effect of this preferential regime is limited only to vehicles, since the year of production of which more than 5 years have passed.. In addition, vehicles for the transport of 10 people and more, as well as motorcycles are excluded from the preferential regime..

For example, for a gasoline car with an age of 5 to 9 years and an engine capacity of 2000 cc. see the rate of excise tax will be 500 euros. The maximum tax rate calculated using the formula for a diesel car over 15 years old and with an engine capacity of 5000 cc. cm will be 2750 euros.

At the same time, the specified temporary regime does not apply to vehicles if they do not comply with environmental standards "

The law comes into force on the day following the day of its publication, and comes into effect one month after the date of its entry into force..

In turn, by changes to the Customs Code for a period of 180 days when registering used cars imported before December 31, 2020, their owners are exempted from paying import duties.

In addition, a temporary simplified procedure for registration of used cars imported before December 31, 2020 and located in the country in violation of the rules of the temporary import or transit regime is established, subject to the owner's voluntary payment to the state budget of a payment in the amount of 500 tax-free minimum (8500 UAH).

If the owner of such a car does not plan to issue it, he can take it abroad within six months, having previously paid the same UAH 8500 to the state budget, which will avoid fines for such a violation.