Which charging stations and power banks are exempt from VAT and duty - explanation of the new rules

Which charging stations and power banks are exempt from VAT and duty - explanation of the new rules

Kyiv  •  UNN

July 31 2024, 02:09 PM • 107301 views

The State Customs Service has clarified which energy storage facilities are exempt from taxation when imported into Ukraine.

The State Customs Service explained which energy storage facilities are exempt from taxation when imported into Ukraine under the new legislation, UNN reports.

Details

"Goods classified under the UKTZED code 8507 60 00 00 are exempt from import duty and VAT (except for energy storage units with a capacity of less than 300 W AC and/or DC and individual lithium-ion cells with a capacity of less than 200 A/h)," the State Customs Service said.

At the same time, as the customs officers emphasizednot are subject to preferential importation under the law:

  1. Portable chargers with a power of less than 300 W. That is, chargers with a power of, for example, 128 W, 200 W, etc. will be taxed according to the general rules. 
  2. Power banks with a power rating of less than 300 watts. Accordingly, if the device is designed for more than 300 W, it is subject to the new laws and no customs duties are due. 
  3. Lithium-ion cells that have a capacity of less than 200 Ah. Instead, batteries that consist of one or more electrochemical cells in series, often referred to as “rechargeable batteries,” with a capacity of more than 200 Ah are subject to the new laws and are not taxable.

For example, according to the State Customs Service, a 200 Watt portable charging station with a capacity of 151 W/h (40800 mAh) and a 100 Watt power bank with a capacity of 40,000 mAh are not subject to the new laws. At the same time, a 300W portable charging station with a capacity of 256Wh is subject to the laws. 

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