TCC explained the procedure for temporary registration of humanitarian vehicles
The Sumy Regional Territorial Center for Recruitment and Social Support (TCC and SP) clarified the rules for importing and registering vehicles for military personnel in 2026. The status of a fighter does not exempt them from paying customs duties when purchasing a car abroad, but allows registering humanitarian transport on temporary state registration without transferring ownership rights. This was reported by RBC-Ukraine (Тетяна Веремєєва), according to the portal PromPolitInform.
The status of a military serviceman does not automatically exempt him from customs payments when importing a vehicle for personal use. If a fighter purchases a vehicle with his own funds abroad, he is obliged to register it according to general import rules. This involves submitting a preliminary customs declaration, paying applicable fees, certification, and state registration.
Customs duties and excises
The cost of customs clearance depends on the price of the vehicle, engine type and volume, age, origin, and applicable customs rates. For most passenger vehicles, there are three main payments: import duty, excise tax, and value-added tax (VAT). The general rate for import duty is 10% of the customs value, although other rates may apply to certain categories. Excise tax is calculated based on technical characteristics, and VAT is charged at a rate of 20%. In 2026, rules for taxing electric vehicles changed: the VAT exemption for their import ceased to apply from January 1, but separate rules for import duty and excise remain for electric cars.
Humanitarian aid procedure
A different order applies if the vehicle is transferred for use during tasks related to ensuring Ukraine’s defense. The vehicle must be properly registered as humanitarian aid, and its import, accounting, and transfer to the final recipient occur under a special procedure. Under certain conditions, such transport can be placed on temporary state registration directly under the serviceman, without the need to first register it on the balance sheet of a military unit.
To register the vehicle, one must check the import documents, ensure the vehicle is recognized as humanitarian aid, and determine under which declaration it crossed the customs border. The recipient of aid must prepare an acceptance and transfer act according to the established form. The document package includes an identity document, a certificate of military service, the acceptance and transfer act, a declaration of goods, and an foreign vehicle registration certificate if available.
Restrictions and deadlines
An application to the Service Center of the Ministry of Internal Affairs must be submitted within 10 days after signing the acceptance and transfer act. After document verification, the serviceman receives license plates and a temporary registration certificate. The military unit must also be notified about receiving the vehicle.
In 2026, strict restrictions apply: only one vehicle can be registered under temporary state registration per serviceman. For example, if a fighter receives both a car and a motorcycle, he cannot register both under his name. Up to five military servicemen can be included in the acceptance and transfer act who have the right to drive this vehicle.
Changes in legislation
Cabinet of Ministers Resolution No. 954 dated July 15, 2026, introduced rules for verifying humanitarian organizations and defined additional requirements for vehicles imported for humanitarian response. These requirements should not be automatically equated with the procedure for temporary registration directly under the serviceman.
Temporary state registration does not mean the transfer of the vehicle into the private property of the serviceman. It is a special procedure for specific defense needs. After the termination or cancellation of martial law, such vehicles must undergo departmental registration in state bodies of the security and defense sector within 90 days. Failure to do so within the specified period results in the cancellation of temporary registration, and the vehicle is considered unregistered.
Legislation also provides for cases of removing a vehicle from temporary registration: dismissal from service, death, disappearance without a trace, captivity, or destruction of the vehicle. Servicemen are advised to clarify current requirements at the relevant Service Center of the Ministry of Internal Affairs before applying.
Photo: RBC-Ukraine
