The corresponding List was approved by the Resolution of the Cabinet of Ministers of Ukraine of March 20, 2020 No. 224 in accordance with item 71 of sub-clause 2 of clause XX “Transitional provisions” of the Tax Code of Ukraine and item 96 of clause XXI “Final and transitional provisions” of the Customs Code of Ukraine
The List includes:
– pharmaceutical products for medical treatment of patients with COVID-19 (80 items);
– disinfectants and antiseptics (15 items);
– medical equipment for health care institutions providing medical treatment to COVID-19 patients (74 items);
– medical devices, laboratory equipment, consumables, laboratory reagents (52 items).
It is noted that the codes provided in the List according to the Ukrainian Classification of Goods of Foreign Economic Activity are for reference only.
The basis for VAT exemption and the exemption from import duties for goods imported into the customs territory of Ukraine shall be the correspondence of the names of such goods (medical device, main component) to the international nonproprietary name (names) of the pharmaceutical product included in the List.
The List and the text of the document are available at the following link.
Concurrently, the Ministry of Health of Ukraine determined that the fitting criterion for the medical devices that are supplied specifically to health care institutions providing medical treatment to patients with COVID-19 can be:
- contract (agreement) for the supply of goods concluded between the applicant and the buyer,
- confirmation letter from the Department of Health or the Health Authority of State Administrations,
- confirmation letter from the health care institution,
- etc.