Order No. 3480 of the Ministry of Economy, Environment and Agriculture validating the Methodology for forming a list of categories of Ukrainian-made goods for the purchase of which cashback is accrued, and determining the share of Ukrainian-made goods.

This Order establishes the Methodology for forming a list of categories of domestically produced goods eligible for cashback incentives. It implements provisions of a government program (“Made in Ukraine”) aimed at supporting local production through financial incentives to consumers. The Order assigns responsibility for oversight and implementation to designated ministry officials.
The Methodology sets out general principles and key definitions, including the concept of “categories of Ukrainian goods,” which group products based on functional, technological, or classification criteria. A central element is the “import share,” defined as the percentage of spending on imported goods relative to total spending within a category. This indicator is calculated using aggregated transaction data and is used to analyze market structure and determine eligibility and cashback rates. The Methodology also specifies that analysis must rely exclusively on anonymized and aggregated data, ensuring compliance with personal data protection legislation.
The process for forming and updating the list of categories is based on analytical calculations prepared using fiscal data and sales structures, with proposals submitted by the “Made in Ukraine” Industrial Development Agency to the Ministry of Economy. Updates to the list may occur no more than once per month. The level of cashback is determined using an import share threshold: categories with an import share below 35% are assigned a 5% cashback rate, while those with a share of 35% or higher receive a 15% rate. This threshold serves as a key analytical criterion, and categories may be reassigned to different cashback levels if subsequent calculations show a change in their import share.