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1. **Essence of the law:** This resolution extends the validity of increased rates of import duty on goods originating from the Russian Federation until December 31, 2026. Accordingly, the provision on the abolition of these rates is postponed from January 1, 2026 to January 1, 2027.
2. **Structure and main provisions:**
* The resolution consists of two clauses.
* Clause 1 amends Resolution of the Cabinet of Ministers of Ukraine No. 1146 of December 30, 2015, extending the validity of increased rates of import duty.
* Clause 2 defines the date of entry into force of the resolution – from the date of its publication.
* The changes concern only the extension of the existing rates, and not the change in their amount or list of goods.
3. **The most important provisions for use:**
* It should be taken into account that the increased rates of import duty on goods from the Russian Federation will be in effect until the end of 2026.
* When planning foreign economic activity with the Russian Federation, these customs rates should be taken into account.
* The resolution comes into force from the moment of its publication, therefore, the changes are effective promptly.
