special duty of 65% on coal imports from the Russian Federation (UKTVED 2701) with a number of exceptions comes into force on 1 May.
According to the decree No. 301 of April 15 issued on Friday on the government portal, the duty does not apply to the import of anthracite (UKTVED 2701 11 00 00) regardless of the purpose of importing, bituminous, coking and other coal (UKTVED 2701121000, 2701129000, 2701190000) for use in metallurgical and coke industry.
An exception is also bituminous, coking and other coal (with the release of volatile substances in terms of dry mineral-free basis up to 35%), imported for use in the production of electric and thermal energy.
The resolution also states that the documents that confirm the purpose of using these goods are foreign economic agreements and / or supply agreements in Ukraine, to which the metallurgical and coke chemical industry enterprises, or producers of electric / thermal energy, as well as a license to carry out relevant activities ( in case the activity is licensed).
As reported, the government adopted a resolution on March 18 (amending Resolution No. 624 of July 17, 2019, subject to completion within a three-day period), introducing from April 1 a special duty of 65% on imports from the Russian Federation of electric energy and all types of coal with the exception of anthracite and coking. The corresponding document No. 261 was published only on April 9 and provided for the introduction of special duties from April 15.
According to the document, this duty did not apply to grade A coal (anthracite), bituminous coal and coking coal for the metallurgical industry, as well as grade P (lean) coal for producers of electric and thermal energy. At the same time, the document did not provide for the introduction of a previously announced duty on imports of electric energy from Russia. On the day when the indicated changes were supposed to enter into force, the government decided to make new changes to Resolution No. 624, marking May 1 as the date they entered into force.