Law of Ukraine "On Humanitarian Assistance" (hereinafter - the Law) defines legal, institutional, social principles of receiving, documentation, provision, distribution and control over the proper use of humanitarian aid.
According to the third paragraph of Article 1 of the Law, the humanitarian assistance – is the target address free aid in cash or in kind or in the form of non-repayable financial assistance or donations or assistance in the form of works or services provided by foreign and domestic donors with humanitarian grounds for the recipients in Ukraine or abroad who need it due to social, material insecurity, difficult financial situation, state of emergency, in particular due to natural disasters, accidents, epidemics and epizootics, ecological, technological and other disasters that threaten life and health for population, or serious illness of specific individuals, as well as to prepare for armed defense of the state and its protection in case of aggression or armed conflict.
Humanitarian assistance is a kind of charity and should be sent in accordance with the circumstances, the objective requirements, the consent of the recipients and subject to the requirements of the Article 3 of the Law of Ukraine "On charity and charitable organizations."
In accordance with the Article 3 of the Law, the basis for the beginning of the procedure of recognition of an aid as the humanitarian, is the donor written proposal for the provision.
The cause for the implementation of humanitarian aid in Ukraine is the written consent of the recipient of humanitarian aid to receive it. The recipient of the humanitarian aid has the same rights to its use as the getter of humanitarian aid.
In accordance with the paragraphs 1 and 4 of the Article 287 of the Customs Code of Ukraine, importing (sending) goods to the customs territory of Ukraine determined in accordance with the Law of Ukraine "On Humanitarian Assistance" as humanitarian aid are exempt from import duty tax.
In addition, the paragraph 197.11 of the Article 197 of the Tax Code of Ukraine established that the import into the customs territory of Ukraine the things as an international technical assistance provided in accordance with international agreements of Ukraine, consent to be bound by the Verkhovna Rada (Parliament) of Ukraine, as well as the humanitarian aid provided in accordance with the provisions of the Law of Ukraine "On Humanitarian Assistance" shall be exempt from taxation the value added tax.