The prerequisite for applying this zero rate of tax is the existence of a customs declaration from the appropriate department which carries out registration of export of goods into the territory of FEZ "Crimea" of goods crossing the border between the territory of FEZ "Crimea" and the rest of Ukraine.

The movement of goods from the territory of FEZ "Crimea" to the territory of Ukraine is considered an import. Such import operations are subject to VAT on general grounds.

The tax rate or the exemption from VAT on import transactions from the territory of FEZ "Crimea" to the mainland will be applied depending on the mode of taxation and the type of goods.