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Tariff exemptions are regulated in accordance with Articles 282 and 287 of the 2012 Customs Code and its final provisions. Article 282 specifies 20 instances in which goods are exempt from customs duty upon importation and exportation, including (...) foreign assistance to the decommissioning of the Chernobyl Nuclear Power Plant; equipment for the production of renewable or alternative sources of energy; (...)

At present, Ukraine applies excise duties to beer, wine and spirits; tobacco and tobacco products; electricity; petroleum products, denatured alcohol, and biodiesel; and motor vehicles. (...)

Certain domestic sales may also be VAT exempt or fall outside the scope of the VAT regime. Among the VAT exempted items are (...) imported energy-saving equipment or equipment using renewable energy, (...)

(...) Imports may be banned in exceptional cases as foreseen in Articles XX and XXI of the GATT 1994, e.g. for the protection of human, animal or plant life or health, or for the protection of the environment; (...)

At present, import quotas (quantitative import restrictions) are only applied in connection with safeguard measures. The quotas are enforced through non-automatic licensing. The list of goods subject to automatic licensing is approved by the Cabinet of Ministers on an annual basis. In 2015, automatic licensing was applied to abide by the requirements of the Montreal Protocol for ozone-depleting substances and goods containing such substances (...)

Table 3.10 Goods subject to automatic import licensing
Product classification Product description
Listed in document G/LIC/N/3/UKR/8, Appendix I Ozone-depleting substances
Listed in document G/LIC/N/3/UKR/8, Appendix II Products that may contain ozone-depleting substances

(...) The Ministry of Environmental Protection must issue prior approvals to importers before automatic licences can be issued for ozone-depleting substances.

Article 17 of the Law "on Foreign Economic Activity" prohibits exports of (...) (ii) limited natural resources (with a corresponding restriction applicable to domestic consumption or production); (...)

The Cabinet of Ministers approves the list of goods subject to export (and import) restrictions and licensing on an annual basis. Cabinet of Ministers' Resolution No. 1 of 14 January 2015 detailed the goods affected during the year. Licensing was applied to ozone depleting substances and goods containing such substances; (...)

As a Member of the WTO, Ukraine has been notifying support measures without prejudice to their legal status under the GATT 1994 and the WTO Agreement on Subsidies and Countervailing Measures. The latest notification, circulated in July 2015, details measures applied in 2013 and 2014. The notifications cover sectoral programmes (i.e. support to shipbuilding; the manufacturing of aircraft, spacecraft, and agricultural machinery; the coal industry; and publications) as well as horizontal support measures (essentially tax concessions) made available to firms operating in special economic zones, priority territories, and technological parks. [64] (...)

[64] Programmes have also been designed to aid small and medium-sized enterprises, the development of energy-saving measures and technologies, alternative fuels and for "innovative investment projects in the real sector". However, none of these programmes have been active since 2010.