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(Unofficial Translation from the Ukrainian original)

THE LAW OF UKRAINE On Humanitarian Aid

This law defines legal, organizational and social bases for receipt, donation, official registration, dis-
tribution and control of
designed use of humanitarian aid and stimulates publicity and transparency of this process.

Article 1. Definition of terms and concepts
In this Law, the terms and concepts liste d herein are used in the following meaning:
free aid (sending, fulfillment of work, services) is provision of hu manitarian aid without any finan-
cial, material or other kinds of compensation to the donors;
humanitarian aid is designed-purpose addressed free aid in money or in kind as non-repayable fi-
nancial aid or voluntary donations, or aid in the form of fulfilling work or services provided by for-
eign and compatriot donors out of humane motives to recipients of humanitarian aid in Ukraine or
abroad who need it due to social insecurity, poverty, difficult financial situation, state of emergency,
in particular due to natural disasters, accidents, epidemics and epizootic, ecological, technogenic and
other catastrophes that threaten people’s life and hea lth, or due to serious disease of concrete natural
persons. Humanitarian aid is a kind of charity and is to be directed in accordance with the circum-
stances, objective needs, the recipients’ consent and on condition of adherence to Article 4 of the Law
of Ukraine “On Charity and Charit able Organizations” (531/97-BP);
donors (foreign, compatriot) are ju ridical and natural persons in Ukraine or abroad who voluntarily
provide humanitarian aid to re cipients of humanitarian aid in Ukraine or abroad;
recipients of humanitarian aid are juridical pers ons registered in accordance with the procedure es-
tablished by the Cabinet of Ministers of Ukraine in the Single Register of Recipients of Humanitarian
Aid:
a) enterprises of social organizations of disabled persons and veterans of war and labor, as well as
enterprises, institutions and orga nizations supported by budgets, and state institutions authorized by
them;
b) charitable organizations set up in accordance with the procedure established by the Law of
Ukraine “On Charity and Charitable Organizations”;
c) social organizations of disa bled persons and veterans of war and labor, the Ukrainian Red Cross
Society and its regional (oblast) or ganizations, creative unions and social organizations set up to carry

out ecological, health-improvement, amateur, sports, cultural, educational and scientific activities
provided by their statutory documents;
d) religious organizations registered in accord ance with the procedure established by the Law of
Ukraine “On Freedom of Conscience and Religious Organizations” (987-12);
grantees of humanitarian aid are natural and ju ridical persons who need it and are given it directly.
Grantees of humanitarian aid having the juridical person status shall be determined in accordance
with item a), b), c) and d) of paragraph 5 of this Article.

Article 2. Legislation of Ukraine on Humanitarian Aid
The legislation of Ukraine on humanitarian aid consists of the Law of Ukraine “On Charity and
Charitable Organizations”, this Law, other normative-legal acts, international treaties that are made
obligatory by the consent of Verkhovna Rada (Parliament) of Ukraine.

Article 3. Bases for Carrying out Huma nitarian Aid and Readdressing it
A basis to start the procedure to recognize an aid humanitarian is a written proposal by the donor to
provide it.
A basis to carry out humanitarian aid in Ukraine is a written consent of the recipient of humanitarian
aid to receive
it. The recipient of humanitarian aid shall have the sa me rights to use it as the grantee of humanitarian
aid.
A change of the recipient of humanitarian aid and its re-addressing shall only be possible on agree-
ment with the foreign donors based on the resolution of a corresponding committee on problems of
humanitarian aid.

Article 4. Specially Authorized State Bodies for Problems of Humanitarian Aid
The specially authorized state bodies for problems of humanitarian aid include:
the Committee on Problems of Humanitarian Aid a ttached to the Cabinet of Ministers of Ukraine;
the Committee on problems of Humanitarian Aid attached to the Council of Ministers of the Cri-
mean Autonomous Republic;
the committees on humanitarian aid attached to the regional (oblast), Kiev and Sevastopol City state
administrations.
The committees on problems of humanitarian aid shall obligatorily include representatives of the
customs and tax bodies of Ukraine, Ministry of Labor and Social Policy of Ukraine, Ministry of
Health of Ukraine, Ministry of Internal Affair s of Ukraine, their local bodies, National Bank of

Ukraine or its branches (territorial administrations) and, on their consent, people’s deputies of the cor-
responding councils and representati ves of social organizations.
In case of provision of humanitarian aid by Ukraine to other states the Committee on Problems of
Humanitarian Aid attached to the Cabinet of Ministers of Ukraine shall obligatorily additionally in-
clude representatives of the Ministry of Economics of Ukraine, the Ministry of Finances of Ukraine,
the Ukrainian Ministry for Problems of Emergency Situations and Protection of Population from the
effects of the Chernobyl Catastrophe, the State Comm ittee of Ukraine on Material Reserves and the
State Committee on Guarding the State Border of Ukraine.
The Committee on Problems of Humanitarian Aid attached to the Cabinet of Ministers of Ukraine
shall be headed by a Vice-Prime-Minister of the Ca binet of Ministers of Ukraine. The committees on
problems of humanitarian aid attach ed to the Council of Ministers of the Crimean Autonomous Re-
public, the regional (oblast), Kiev and Sevastopol city state administrations shall be headed by depu-
ties to the heads of the above mentioned bodies.
The Regulations of the Committee on Problems of Humanitarian Aid attached to the Cabinet of
Ministers of Ukraine and Typical Regulations of the committees on problems of humanitarian aid at-
tached to the Council of Ministers of the Crimean Autonomous Republic, the regional (oblast), Kiev
and Sevastopol city state administ rations shall be approved by the Ca binet of Ministers of Ukraine.

Article 5. Powers of Committees on Problems of Humanitarian Aid
The Committee on Problems of Humanitarian Aid attached to the Cabinet of Ministers of Ukraine
shall:
recognize goods, funds, including those in foreign currency, work fulf illed and services provided as
humanitarian aid;
control the transportation, receipt, safekeeping, guard, storage, distribution, designed use and ac-
count of humanitarian aid, and preparat ion of relevant statistical reports;
control the activities of the co mmittees on problems of humanitarian aid attached to the Council of
Ministers of the Crimean Autonomous Republic, the regional, Kiev and Sevastopol City state admini-
strations that act wi thin their powers.
The committees on problems of humanitarian aid attached to the Council of Ministers of the Cri-
mean Autonomous Republic, the regional (oblast), Ki ev and Sevastopol city state administrations
shall have the right to recognize as humanitarian aid consignments of goods, in particular miscellane-
ous humanitarian consignments of food products having a limited storage time, medical articles,
clothing, footwear, soft st ock, goods for social use and rehabilitatio n of disabled persons. The Cabinet

of Ministers of Ukraine shall define value estimation and quantitative dimensions of the consign-
ments of goods.
In case a recipient of humanitarian aid or a fore ign donor disagrees with the resolution of a commit-
tee on problems of humanitarian aid attached to the Council of Mini sters of the Crimean Autonomous
Republic, the regional (oblast), Kiev and Sevastopol city-state administrations the final decision shall
be taken by the Committee on Problems of Humanitarian Aid attached to the Cabinet of Ministers of
Ukraine.
In cases of natural disasters, accidents, epid emics and epizootic, ecological, technogenic and other
catastrophes that threaten people’s life and health, or due to serious disease of concrete natural per-
sons the Committee on Problems of Humanitarian Aid attached to the Cabinet of Ministers of
Ukraine may establish a simplifie d procedure of donation and distri bution of humanitarian aid or
delegate temporary extraordinary powers to committ ees on problems of humanitarian aid attached to
the Council of Ministers of the Crimean Autonomous Republic, the regional (oblast), Kiev and Se-
vastopol city state administrations.
The Committee on Problems of Humanitarian Aid attached to the Cabinet of Ministers of Ukraine
and the corresponding committees on problems of humanitarian aid attached to the Council of Minis-
ters of the Crimean Autonomous Republic, the regiona l (oblast), Kiev and Sevastopol city state ad-
ministrations shall ensure broad pub licity through mass media of all the aspects of their activities as
regards receipt, distribution a nd use of humanitarian aid.

Article 6. Taxation of Humanitarian Aid
Humanitarian aid in the form of fulfilling work, services, money or in kind (except for the excisable
goods) which is donated, imported, and sent in to Ukraine shall be exempt from tax.
The Committee on Problems of Humanitarian Aid attached to the Cabinet of Ministers of Ukraine
may recognize as humanitarian aid with exemption fr om tax and from compulsory payments to the
budget the following excisable goods:
ambulances, special-purpose cars for the Mi nistry of Internal Affairs of Ukraine;
vehicles designed to carry more then 8 persons that are to be handed over for use to social security
institutions, state medical instituti ons and educational establishments, social organizations of disabled
persons, veterans of war and labor, Ukrainian Red Cross Society and its regional organizations, state
establishments of the Invasport system of rehabili tation, physical culture and sports of disabled per-
sons;
cars manufactured not more than 10 years ago as of the date of import into the customs territory of
Ukraine and having an engine volume of not more th an 1800 c.cm. that are to be received by the Min-

istry of Labor and Social Security of the Crimean Autonomous Republic, social security departments
of the regional (oblast), Kiev and Sevastopol city state administrations or Ministry of Labor and So-
cial Policy of Ukraine to be further handed over to disabled persons who ar e registered according to
the established procedure as those who ar e to be given special-purpose vehicles;
audio and video equipment designed for the blind and the deaf respectively, audio and video cas-
settes with educational, social, rehabilitation programs, information on physical culture and sports of
disabled persons, programs to nurture a healthy wa y of life and lectures of Nobel Prize winners;
chocolate with and without filling and other chocolate products included in New Year’s Day and
Christmas gifts received within two m onths prior to the corresponding holidays;
furniture to be handed over for use exclusively to social security institutions, state medical institu-
tions and educational establishments, social organi zations of disabled persons, Ukrainian Red Cross
Society and its regional (oblast) or ganizational and religious organiza tions registered in accordance
with the procedure established by the Law of Ukraine “On Freedom of Conscience and Religious Or-
ganizations”.
Recognition of consignments of goods listed in th e second part of this Article as humanitarian aid
shall be done by the Committee on Problems of Human itarian Aid attached to the Cabinet of Minis-
ters of Ukraine in each concrete case.
If funds or goods (work, services) exempted from tax as humanitarian aid have been used contrary
to their designed purpose, they shall be deemed income and taxed in accordance with the law of
Ukraine.
Humanitarian aid provided by Ukraine, when being exported beyond the customs territory of
Ukraine shall be exempted from customs duties and payments for customs formalities of the goods.
Based on the resolution about the donations of humanitarian aid to recipients of humanitarian aid out-
side Ukraine the state ensures that Ukrainian donor s shall be repaid the amount of the value-added
tax.

Article 7. Procedure of Receipt and Use of Humanitarian Aid in the Form of Foreign Cur-
rency
Foreign-currency funds shall be included into the foreign currency account of a recipient of humani-
tarian aid without a license (speci al permission) from the National Bank of Ukraine provided there is
a resolution of the Committee on Probl ems of Humanitarian Aid attached to the Cabinet of Ministers
of Ukraine about the recognition of those funds as humanitarian aid based on the direction of use in-
dicated by the foreign donor. The or der for remittance of funds to the foreign currency account of a

recipient of humanitarian aid must have an indication about the direction of use of the humanitarian
aid.
Humanitarian aid in the form of foreign curren cy included into the foreign-currency account of a
recipient of humanitarian aid shall not be subject to compulsory sale on the inter-bank currency mar-
ket and is to be used exclus ively for the designed purpose.
Humanitarian aid in the form of foreign currency shall not be subject to being unquestionably writ-
ten off the foreign-currency accounts of a recipient of humanitarian aid by bodies authorized to do
this.
The interests on the remainder of the funds of humanitarian aid shall have the status of humanitarian
aid and shall be used exclusively for the deigned purpose.
Receipt of humanitarian aid into foreign-curr ency accounts shall be done in accordance with a spe-
cial procedure established by the National Bank of Ukraine.
The use of humanitarian aid in th e form of foreign currency from the foreign-currency accounts of
recipients of humanitarian aid within the purposes defined by the foreign donors shall be carried out
in accordance with the procedure established by the Cabinet of Ministers of Ukraine together with the
National Bank of Ukraine.

Article 8. Customs Formalities of Consig nments of Goods for Humanitarian Aid
Customs formalities of consignments (of goods) without customs payments shall be done by the
customs bodies of Ukraine provided there is a resolution of the corresponding committees on prob-
lems of humanitarian aid about recognition of those consignments (of goods) as humanitarian aid.
In case of a dispute the resolution of the Committee on Problems of Humanitarian Aid attached to
the Cabinet of Ministers of Ukraine about recognitio n of consignments (of goods) as humanitarian aid
shall be final for customs formalities and execution of the appropriate customs procedures.
Goods (articles) imported (sent) as humanitarian aid shall be subjec t to top-priority free-of-charge
simplified declaration to the cust oms bodies of Ukraine by the concer ned institutions and organiza-
tions independent of their form of ownership w ith compulsory stamping of the documents accompa-
nying the goods with the “Humanitarian aid. Sale forbidden” stamp authenticated with a customs of-
ficer’s seal. Independent of their form of ownershi p, the institutions and organizations to make decla-
ration to the customs bodies of Ukraine, in case of refusal to declare goods of humanitarian aid, shall
be stripped of the right to decl are goods to go through customs. The State Customs Service of
Ukraine shall approve the Instructions on top-prio rity free-of-charge simplified declaration of hu-
manitarian aid.

The Cabinet of Ministers of Ukraine shall establish the period during which humanitarian aid goods
can be kept under customs control without completing customs formalities.

Article 9. Procedure of Import (Sending) of Goods (Articles) into the Customs Territory of
Ukraine
Only such goods (articles) of humanitarian aid shall be allowed to be imported into the customs ter-
ritory of Ukraine which, satisfying the correspondi ng needs of the grantees of humanitarian aid in
Ukraine, do not cause a threat to the life and hea lth of natural persons-grantees of humanitarian aid
and to the environment of Ukraine.
The goods (articles) of humanitarian aid shall be subject to an appropriate sanitary, veterinary, phy-
tosanitary, radiological and ecologi cal control. The above mentioned ki nds of control shall be carried
out free of charge in accordance with the procedure established by the Cabinet of Ministers of
Ukraine.
The responsibility for the quali ty and safety of goods received as humanitarian aid, based on the
conclusions of an appropriate examination, shall be borne by the recipient of humanitarian aid.
In case of a refusal to documentary confirm the quality, safety and consumability of goods (articles)
of humanitarian aid these must be taken out of Ukraine or destr oyed in accordance with the procedure
established by the Cabinet of Ministers of Ukraine.
Customs formalities of goods (articles) of humanita rian aid shall only be completed after the neces-
sary kinds of control have been done.
Bodies that directly exercise sanitary, veterinary, phytosanitary, radiological and ecological control
of goods (articles) of huma nitarian aid shall ensure prompt free -of-charge and high-quality exercise
of this control. The customs bodies shall be obli ged to ensure prompt free-of-charge completion of
customs formalities of humanitarian goods and thei r wholeness when crossing the customs border of
Ukraine. The above mentioned bodies shall bear res ponsibility, material responsibility inclusive, for
the exercise of the legally stipulated kinds of control and customs formalities of humanitarian goods
in accordance with the procedure established by the Cabinet of Ministers of Ukraine.
The State Committee on Guarding the State Border of Ukraine and the State Customs Service of
Ukraine shall ensure top-priority exercise of control of humanitarian goods as they cross the state
border of Ukraine. The Ministry of Internal Affairs of Ukraine shal l ensure support for transportation
of humanitarian goods to their destin ation in the territory of Ukraine.
In case the bodies that have exercised control of humanitarian aid are furnished with conclusions
about unfitness of goods (articles) of humanitarian aid for consumption the Committee on Problems

of Humanitarian Aid attached to the Cabinet of Ministers of Ukraine shall take a decision on further
use of this humanitarian aid.

Article 10. Procedure of Provision of Humanitarian Aid by Ukraine
Being guided by humane principles, Ukraine ma y provide humanitarian aid to other state.
The Verkhovna Rada (Parliament) shall adopt th e resolution calling for provision of humanitarian
aid by Ukraine or by the President of Ukraine.
The Cabinet of Ministers of Uk raine shall establish the procedure of provision of humanitarian aid
by Ukraine.

Article 11. Accounting and Control of Receipt and Designed Use of Humanitarian Aid
The Committee on Problems of Humanitarian Aid attached to the Cabinet of Ministers of Ukraine
and the committees on problems of humanitarian aid attached to the Council of Ministers of the Cri-
mean Autonomous Republic, the regional (oblast), Ki ev and Sevastopol city state administrations
shall conduct accounting, statistical re ports of humanitarian aid and the Single Register of recipients
of humanitarian aid.
The corresponding committees on problems of human itarian aid and bodies of the state tax service
shall exercise control regarding the use of human itarian aid in accordance with the designed purpose.
The customs bodies of Ukraine and branches (ter ritorial administrations) of the National Bank of
Ukraine shall make out monthly reports of estab lished form on customs formalities of goods of hu-
manitarian aid and on remittance of foreign-currency funds to foreign-currency accounts of recipients
of humanitarian aid, respectively. The above menti oned reports shall be submitted to the Committee
on Problems of Humanitarian Aid attached to the Cabinet of Ministers of Ukraine.
Accounting of humanitarian aid and corresponding reports shall be made by the recipients of hu-
manitarian aid and by the grantees of humanitarian aid (juridical persons) in accordance with the pro-
cedure established by the Ministry of Finances of Ukraine. In case of absence of accounting of receipt
and designed use of humanitarian aid it shall be deemed used c ontrary to the designed purpose.

The recipient of humanitarian aid and the grantee of humanitarian ai d (juridical person) shall in ac-
cordance with the established procedure subm it to the corresponding committee on problems of hu-
manitarian aid monthly reports on the availability and distribution of humanitarian aid until full use of
the whole amount of the humanitarian aid received.
The procedure to write off goods (articles) of humanitarian aid that has a certain usage period shall
be established by the Cabinet of Ministers of Ukraine.

On receipt of foreign currency, which came as humanitarian aid to the foreign-currency account of
the recipient of humanitarian account, the latter being a juridical person-resident shall keep account of
it separately.

Article 12. Responsibility for Viol ation of Law on Humanitarian Aid
Persons guilty of violation of law on humanitarian aid shall bear responsibility in accordance with
the laws of Ukraine.
Violations of the law on humanitarian aid that are subject to criminal or administrative responsibility
in accordance with the law shall be:
use of humanitarian aid c ontrary to the designed purpose;
use of humanitarian aid w ith the aim to make profit.
Goods (articles) of humanitarian aid sold for mo ney or handed over for other kinds of compensation
and/or proceeds from such sales shall be seized or confiscated in accordance with the procedure es-
tablished by the law.
Recipients of humanitarian aid who have comm itted violation of the law on humanitarian aid shall
be struck off the Single Register of recipients of humanitarian aid based on the resolution of the
Cabinet of Ministers of Ukraine.

Article 13. Support for Foreign Citizens Who Promote Humanitarian Aid to Ukraine
Foreign citizens who deliver, escort humanitarian aid and organize its arrival in Ukraine, coordina-
tors of international humanitarian programs shall have the right for top-priority, free-of-charge visa
services as well as for accommoda tion at hotels at the rates established for Ukrainian citizens.
The Committee on Problems of Humanitarian Aid attached to the Cabinet of Ministers of Ukraine
and the corresponding committees on problems of humanitarian aid attached to the Council of Minis-
ters of the Crimean Autonomous Republic, the regiona l (oblast), Kiev and Sevastopol city state ad-
ministrations shall be obliged, together with recipi ents of humanitarian aid, to lend support in pur-
chase of railroad and air tickets fo r foreign citizens who deliver, escort humanitarian aid and organize
its arrival in Ukraine, an d coordinators of internat ional humanitarian programs.

Article 14. Limitations on Import as Humanita rian Aid of Agricultural Produce, Food Prod-
ucts and other Goods, and Quantitative and Va lue Limitations on Favorable-Terms Import of
Humanitarian Goods by One Recipient.

Amounts and nomenclature of agricultural produce, food products, printed matter, construction ma-
terials and other goods that can be imported into Uk raine as humanitarian aid shall be defined by the
Cabinet of Ministers of Ukraine.
Limiting amounts of favorable-terms receipt of hu manitarian aid by one recipient as regards quanti-
tative and value estimate shall be established by the Cabinet of Ministers of Ukraine taking into ac-
count the number of people who ne ed help from this recipient.
The humanitarian aid received in excess of the amounts established by the Cabinet of Ministers shall
be subject to taxation on common grounds.

Article 15. Final Provisions
1. The Law of Ukraine “On Humanitarian Ai d” shall take effect from 1 January, 2000.
2. The Committee on Problems of Humanitarian Aid a ttached to the Cabinet of Ministers of Ukraine
and the committees on problems of humanitarian aid attached to the Council of Ministers of the Cri-
mean Autonomous Republic, the re gional (oblast), Kiev and Sevastopo l city state administrations are
successors to the Committee on Problems of Coordina tion of Receipt, Transportation, Protections and
Distribution of Humanitarian Aid coming from Foreign Countries atta ched to the Cabinet of Minis-
ters of Ukraine and the corresponding committees on problems of humanitarian aid attached to the
Council of Ministers of the Crimean Autonomous Re public, the regional (oblast), Kiev and Sevasto-
pol city state administrations, respectively.
3. Until the laws of Ukraine and other normative- legal acts have been brought into line with this
Law they shall be applied
in the part that does not r un contrary to this Law.
4. The Cabinet of Ministers of Ukraine with pa rticipation of the Verkhovna Rada of Ukraine Com-
mittee on Problems of Pensioners, Veterans and Disabled Persons shall, by 1 December, 1999, pre-
pare and introduce for consideration by the Verkhovna Rada a draft of the Law of Ukraine on amend-
ments to the legal acts concerning ta xation that follow from this Law.
5. The Cabinet of Ministers of Ukraine, within th ree months from the date of adoption of this Law,
shall have to:
prepare and submit for consid eration by the Verkhovna Rada of Ukraine proposals on amendments
to laws of Ukraine that follow from this Law;
bring its normative-legal acts in line with this Law;
ensure adoption within its competence of norma tive-legal acts that follow from this Law;
ensure revision and cancellation by the central execu tive bodies of their normative-legal acts that run
contrary to this Law.

6. The National Bank of Ukraine, within three months from the date of adoption of this Law, shall
have to bring its normative-legal acts in line with this Law and approve the Procedure of receipt of
humanitarian aid to the foreign- currency account of a recipient of humanitarian aid in Ukraine.

President of Ukraine L.KUCHMA

Kiev, 22 October, 1999
N 1192-XIV