Importers of components of unmanned systems should submit a report on the targeted use of benefits

The State Customs Service reminds that for enterprises that imported in accordance with the Law of Ukraine of 29.05.2023 No. 3124-IX with exemption from import duty and value added tax on components of unmanned systems (materials, components, assemblies, equipment and components) for use in their own activities for the production or repair of unmanned systems classified in headings 8806, 8906 according to UCG FEA, it is time to submit a report for the first quarter of this year on their use for the intended purpose.

Such a report shall be prepared with the company's details and submitted in any form on a quarterly basis by the 15th day of the month following the reporting period until the imported goods are fully used for their intended purpose and unmanned systems manufactured using such goods are sold.

The said report shall contain information on:

♦ the balance of imported goods as of the beginning of the reporting quarter in terms of customs declarations, list and quantity of the respective goods

♦ list and quantity of goods imported during the reporting quarter in terms of customs declarations

♦ the list and quantity of imported goods used in the production and/or repair of unmanned systems during the reporting quarter in terms of customs declarations;

♦ the balance of imported goods at the end of the reporting quarter in terms of customs declarations, list and quantity of relevant goods;

♦ the number of unmanned systems manufactured and repaired during the reporting quarter using imported goods;

♦ the number of unmanned systems produced using imported goods sold and not sold during the reporting quarter.

Failure to submit such a report by the company within the prescribed period shall be grounds for refusal to further clear the goods with the use of exemption from import duty and VAT.