Ukraine changes rules for importing fire-fighting equipment despite violations of agreements with the IMF

The Verkhovna Rada is considering draft law No. 15250, which allows expanding the list of recipients of humanitarian aid during martial law. The draft law provides the opportunity to attract fire-fighting equipment from international partners for the State Emergency Service units that protect strategically important enterprises.

As reported by the "Judicial and Legal Newspaper," draft law No. 15250 proposes amendments to Article 15 of the Law of Ukraine "On Humanitarian Aid," supplementing it with new paragraphs 3-12 and 3-13.

It concerns that during martial law and for one year after its termination, certain categories of business entities will be included in the list of recipients and acquirers of humanitarian aid. These include enterprises in the oil and gas, chemical, metallurgical, energy, and defense-industrial sectors, as well as other objects classified as civil protection of special importance, first and second categories, which are under the fire protection of state fire and rescue units.

Additionally, the draft law proposes to define the list of property that may be received as humanitarian aid for such needs. This includes basic and special fire-rescue vehicles, fire-technical equipment, special gear, and fire-extinguishing substances.

However, the Committee on Social Policy and Veterans' Rights Protection received expert opinions regarding remarks on the draft law.

The most significant reservations were expressed by the Ministry of Finance and the State Customs Service. It is noted that expanding the circle of humanitarian aid recipients will effectively mean extending tax and customs benefits to new categories of entities. According to the agencies, this may lead to a reduction in the tax base when importing goods into Ukraine. In their conclusions, the Ministry of Finance and the State Customs Service also reminded about the Memorandum on Economic and Financial Policy concluded between Ukraine and the IMF on February 13, 2026. The document stipulates that Ukraine must refrain from introducing new tax benefits, subsidies, or other mechanisms that erode the tax base.

In particular, the Research Service of the Verkhovna Rada of Ukraine drew attention to the ambiguity of certain provisions of the draft, according to which the use of humanitarian aid by business entities and state fire and rescue units (parts) of the Operational Rescue Service of Civil Protection is not considered the use of humanitarian aid for profit. In this context, it is noted that such provisions require additional clarification, as well as consideration of the requirements of part three of Article 94 of the Civil Protection Code of Ukraine, according to which the financing of the activities of civil protection units of business entities is carried out at the expense of such entities.

Despite the expressed reservations, the draft law received support. Following the review, the Committee on Social Policy and Veterans' Rights Protection recommended the Verkhovna Rada to include draft law No. 15250 in the agenda and adopt it as a basis in the first reading.

Thus, if the draft law is adopted, strategic enterprises will be able to receive fire-fighting equipment as humanitarian aid to strengthen the fire protection system.

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