Have taxes on the import of generators and batteries really been canceled and will they become cheaper? The MP sent a request to the State Tax Service to find out.
The State Tax Service sent a two-page response to Oleksandr Fediyenko’s request. Briefly, its essence is that the norms of the relevant laws remove VAT, provided that this group of goods is imported for own needs, and not for sale.
«That is, a company that sells generators and batteries can import them without VAT, but cannot sell them to the buyer without VAT. Therefore, the public should not expect a reduction in the price of generators and batteries», — explains Fedienko.
«Judicial and Legal Newspaper» additionally clarifies that out of the 27 Laws, Laws No. 3853-IX and No. 3854-IX are in force and exempt certain types of goods from customs duties upon importation. The latter law exempts from duty generators with a piston engine and spark ignition, with codes according to UKTZED: 8502 20 40 90, 8502 20 60 90, 8502 20 80 90. At the same time, diesel generators (with a piston internal combustion engine with compression ignition) have a different code and are not mentioned in the law. That is, perhaps the most common type of generators is not exempt from duty.
So, as a result, generators imported for sale are not exempt from VAT. Also, most generators are not exempt from customs duties. Therefore, it is unnecessary to talk about their greater availability and lower cost (unless they are purchased for their own use, for example, by mobile operators, etc.).
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