The Ukrainian Parliament in its meeting on July 16, 2025 voted in the second reading for the Draft Law No. 13157, thus with the first amendment it has introduced the export duty of 10 % on rapeseeds and soybeans from 1st of the next month of the adoption of the law (1st September 2025)
The second amendment refers to the creation of a fund to support commodity producers.
Some main features are:
- 10 % export duty for soybeans (code 1201 of the Ukrainian Classification of Goods for Foreign Economic Activity) - crushed or not crushed
- 10 % export duty for rapeseed (code 1205 of the Ukrainian Classification of Goods for Foreign Economic Activity) - crushed or not crushed
- The duty will come into force from the date of publication of the law, but not earlier than 1 September 2025
- Reduction of duty from 2030, starting from 1 January 2030, the duty rate will be reduced by 1 percentage point annually until it reaches 5%.
- duty exemption for producers - agricultural producers and cooperatives that export their own products are exempt from paying the duty. This applies only to products classified under codes 1201 (soya) and 1205 (rapeseed). Confirmation of the fact of own cultivation is carried out in accordance with the procedure established by the Cabinet of Ministers
- tax benefits for cooperatives. If only legal entities are members of the cooperative and the cultivation area does not exceed 5000 ha per member, then income from exports is not subject to income tax
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