Ukraine has introduced a number of import relaxations to ensure efficient operation of customs formalities during martial law.
Temporarily, until the termination or abolition of martial law on the territory of Ukraine, taxpayers under single tax groups I to III may use the simplified procedure for declaring goods by submitting a preliminary customs declaration containing all the necessary information for the release of goods in accordance with Article 259 (5) of the Customs Code of Ukraine.

Customs clearance of goods shall be completed as soon as possible, but not more than one working hour from the date of presentation to the customs authority of goods, commercial vehicles subject to customs clearance, submission of a customs declaration or a document replacing it in accordance with law.

The payment for the performance of customs formalities by the customs authorities outside the location of the customs authorities or outside the working hours established for them shall not be charged.
Customs formalities may be performed by another customs authority, including without presenting such goods to this customs authority, under the coordination of the State Customs Service, if the customs authority does not fulfill the tasks assigned to customs authorities due to martial law.
A temporary suspension on the initiation and continuiation of documentary customs audits of compliance with the requirements of the legislation of Ukraine on customs, including timeliness, reliability, completeness of accrual and payment of customs payments, has been introduced until the termination or abolition of the martial law.
On 4 June 2022, Regulation 2022/870 of the European Parliament and of the Council on temporary trade-liberalization measures entered into force. This decision complements the opportunities available to Ukrainian exporters under the EU-Ukraine Association Agreement.
Now the tariffs stipulated in the Agreement will be temporarily suspended. These are, in particular:
•          duties on industrial products;
•          suspension of the entry price system for fruits and vegetables;
•          suspension of all tariff quotas for agricultural products;
•          suspension of anti-dumping duties on imports of goods originating in Ukraine;
•          suspension of global safeguards against Ukrainian goods.

Besides, on 4 May 2022, Ukraine and the United Kingdom have legally enshrined the abolition of import duties and tariff quotas in bilateral trade by signing an agreement. The deal will be in effect for 12 months, but may be extended by an agreement between the parties for a new term.
Also, on 10 May 2022, the Minister of Trade of the United States of America Gina Raimondo announced the suspension of duties on Ukrainian steel for a period of one year. This is a 25% duty on metallurgical products, which was introduced by the United States in 2018. The duty-free regime for Ukrainian steel in the United States will last for 12 months.