In 2026, military personnel of the Armed Forces of Ukraine can purchase cars abroad for personal use or receive vehicles as humanitarian aid to perform combat missions. The Sumy Regional Territorial Center for Recruitment and Social Support provided clarifications on the procedures and tax requirements that apply to the import and registration of such vehicles.
Features of personal import and cancellation of benefits for electric cars
The status of a serviceman does not exempt them from customs duties if a car is purchased abroad with personal funds. In this case, the general import procedure applies, which includes preparing documents on the cost, processing a preliminary customs declaration, passing customs clearance, paying all fees, and mandatory certification followed by state registration with Ministry of Internal Affairs service centers.
The cost of customs clearance depends on many parameters: the price of the car, engine type and volume, age, and origin of the vehicle. In addition, starting January 1, 2026, taxation rules for electric vehicles changed in Ukraine. Specifically, the VAT exemption on their import ceased to apply, so when importing electric cars, this tax must now be taken into account according to general rules, although import duty and excise taxes retain certain preferences.
Procedure for receiving and temporary registration of humanitarian transport
A completely different procedure applies when a vehicle arrives as humanitarian aid to ensure defense needs. Such a car undergoes a special import and accounting procedure, after which the legislation allows it to be placed on temporary state registration directly under the serviceman without mandatory prior crediting to the military unit's balance sheet.
To register the car temporarily, it is necessary to check import documents confirming the humanitarian status of the cargo and draw up an acceptance certificate in the established form. Then, within 10 days after executing this act, the serviceman must apply to the MIA service center to obtain a temporary registration certificate and license plates, and also notify their unit about receiving the equipment.
Restrictions and new requirements of government resolutions
Strict limits apply when registering humanitarian transport for army needs. Only one vehicle can be registered in the name of a single serviceman under the temporary state registration procedure, so it is impossible to receive both a car and a motorcycle in one's name simultaneously. At the same time, up to five servicemen can be indicated in the acceptance certificate as having the legal right to drive this vehicle.
Additional context is provided by Cabinet of Ministers Resolution No. 954 of July 15, 2026, which introduced new rules for verifying humanitarian organizations and established additional requirements for imported transport. Experts emphasize that temporary registration to a specific fighter does not mean the car becomes their private property—this is a special regime for operating equipment for defense needs.
Significance and future prospects of legal regulation
A clear distinction between commercial import procedures and humanitarian supplies helps streamline the supply of equipment to defense forces and eliminate legal conflicts. Servicemen receive a transparent algorithm for legalizing transport, whether it is a purchase with personal savings with tax payment or receiving humanitarian aid. Amid the ongoing conflict, this ensures effective control over the use of vehicles on the frontline and in the rear.
