On March 07, 2022, the Cabinet of Ministers of Ukraine adopted the Resolution "On Approval of the List of Categories of Goods Recognized as Humanitarian Aid without the Procedure for Recognition of Such Goods as Humanitarian Aid in Each Case and Amendments to Some Resolutions of the Cabinet of Ministers of Ukraine on Humanitarian Aid".

"The process of receipt of humanitarian aid, fuel, vehicles and military goods in Ukraine should be simplified and controlled to ensure its procurance as intended," - stressed the Minister of Finance of Ukraine Sergii Marchenko.

The adopted Resolution approves the list of certain categories of goods, including excisable goods, which are automatically recognized as humanitarian aid. At the same time, it determines the following:

• these goods are not intended for sale and are imported for the implementation of measures to ensure national security and defense in connection with the military aggression of the Russian Federation against Ukraine, civil protection of the population and to meet their daily needs;
• certain categories of goods specified in the list (e.g. military goods, excisable fuels and lubricants, cars, aircraft, ships, goods for construction) will be considered as humanitarian aid subject to the written decision of the Chairman of Regional State Administration, Chairman of Kyiv City State Administration (the head of the relevant civil-military or military administration, if formed) regarding the lists of goods and cargo weight required for the measures to ensure national security and defense of Ukraine.

Also, the Resolution regulates the mutual coordination of provisions of certain Government resolutions on humanitarian assistance, namely: it amends the previously adopted documents* on the creation of safeguards, which will allow the process of receipt and distribution of humanitarian aid to be controlled.

The Resolution was elaborated according to the Law "On Amendments to the Tax Code of Ukraine and Other Legislative Acts of Ukraine on Specifics of Taxation and Reporting during Martial Law" adopted by the Parliament of Ukraine on March 03, 2022.

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* 1. The procedure of interaction between central and local executive authorities and the National Bank on implementation of the Law of Ukraine "On Humanitarian Aid", approved by the Resolution of the Cabinet of Ministers of Ukraine No 241 of March 25, 2013 - its provisions shall not apply to the goods included in the approved list;

2. Cabinet of Ministers of Ukraine Resolution No. 174 of March 1, 2022 "Some issues of letting humanitarian aid across the customs border of Ukraine under martial law", which specifies that the simplified procedure of letting humanitarian aid across the customs border of Ukraine relates to the goods included in the list approved by the Cabinet, as well as the goods not included in the list, but recognized as humanitarian aid by the Chairman of Regional State Administration, the Chairman of Kyiv City State Administration (the head of relevant state administration of Ukraine).

Infographics: https://bit.ly/3hRq4vO