Това е интересна информация за новата украинска данъчна политика за енергосъхраняващи устройства. Ето разбивка на ключовите точки:
- Exemption from import duties and VAT: Certain categories of goods are exempt from import duties and VAT when imported into Ukraine. This includes some energy storage units.
- Conditions for exemption: The exemption applies to goods classified under code 8507 60 00 00 of the Ukrainian Classification of Foreign Economic Activity (UCTZED). Обаче, there are exceptions:
- Energy storage units with a capacity less than 300 Уотс (W) of alternating and/or direct current (AC/DC).
- Individual lithium-ion cells with a capacity less than 200 Ампер-часове (ах).
- Classification of electric batteries: Electric batteries, including portable chargers and power banks, are classified under code 8507 of the UCTZED, with some exceptions based on their function and components.
- Примери:
- Portable charging station with 200W capacity and 151Wh (40800mAh): Exempt
- Power bank with 100W capacity and 40000mAh: Exempt
- Portable charging station with 300W capacity and 256Wh: Subject to import duties and VAT
В обобщение, the new policy offers tax benefits for importing certain energy storage units into Ukraine. Обаче, it’s important to consider the capacity limits and specific classifications under UCTZED to determine if your product qualifies for the exemption.
Below is new policy details from Ukraine official:
We remind you that on July 27, Laws of Ukraine No. 3853-IX and No. 3854-IX of July 16, 2024 on the exemption of certain categories of goods from paying customs duties upon importation into Ukraine entered into force. В същото време, the legislation provides for certain restrictions on such goods.
Thus, in accordance with these Laws, goods imported into the customs territory of Ukraine and classified under the code 8507 60 00 00 UKTZED are exempted from import duty and VAT (except for energy storage units with a capacity 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 Law of Ukraine “On the Electric Energy Market”, energy storage facilities are electrical facilities where energy is stored.
The mechanism of operation of energy storage units is similar to the function of electric batteries, namely – storage and supply of energy.
An electric battery is a reusable chemical source of electric current, the feature of which is the reversibility of internal chemical processes, which ensures its repeated cyclic use (through charge-discharge) for the accumulation of electric energy and the autonomous power supply of various electrical devices and systems.
In accordance with the requirements of UKTZED, electric batteries are classified within heading 8507.
According to note 3 to product group 85 of the UCTZED, in product heading 8507, the term “electric accumulators” applies to electric accumulators presented with additional components that contribute to the performance of the accumulator’s function of storing and supplying energy or protecting it from damage, such as electrical connectors , temperature regulators (например, thermistors) and protection devices.
Provided that the main function of the battery is fulfilled, portable chargers (including portable charging stations) are also classified within the scope of product heading 8507 UKTZED, depending on the type of built-in storage battery.
Accumulators consisting of one or more series-connected electrochemical cells and an electrical circuit for connecting the cells together, often referred to as “батерии”, are classified in this heading, whether or not they include auxiliary components, that contribute to the battery’s energy storage and supply function or protect it from damage, such as electrical connectors, temperature controls (eg, thermistors), electrical battery protection circuits, and protective covers. They are classified in this heading even when they are intended for use with a particular appliance.
Portable chargers differ in technical characteristics, като капацитет, power, the ability to convert current (direct to alternating, changing frequency or voltage, и т.н.). Due to their performance and safety, the most common type of battery used in portable chargers is lithium-ion. According to UKTZED requirements, such batteries are classified in commodity subcategory 8507 60 00 00.
Така че, given that according to the Laws, goods classified under the code 8507 60 00 00 UKTZED are exempted from import duty and VAT (except for energy storage units with a capacity of less than 300 W of alternating and/or direct current and individual lithium-ion cells with a capacity of less like 200 A/h), then for example:
a portable charging station with a capacity of 200 W/capacity of 151 W/h (40800 mAh) and a power bank with a capacity of 100 W and a capacity of 40000 mAh are NOT subject to the specified Laws.
В същото време, a 300 W portable charging station with a capacity of 256 W/h is subject to the Laws.