In the explanatory note, the authors of the draft law note that the initiative is aimed at creating conditions for the stable operation of the economy and filling the state budget through customs revenues under martial law. In addition, the document states that since April 6, 119 thousand vehicles have been imported, and the volume of provided benefits amounted to UAH 13 billion.

Because of this, it is proposed to restore full taxation rates — import duty, excise tax, and VAT — for all types of vehicles that still enjoy preferential "zero customs clearance." Also, other goods currently falling under the preferential regime should be processed according to the standard procedure. An exception is made only for fuel — the Cabinet of Ministers has not yet dared to touch this sensitive issue.

To soften such a decision, the draft provides for one concession: for owners of electric vehicles, it is proposed to cancel the pension levy paid upon the first registration of such a car. Moreover, this should be permanent.

If the draft law is adopted by people's deputies and comes into force, the cancellation of "zero customs clearance" for cars is planned from July 1, 2022.