/usr/share/ufw/before.rules is in ufw 0.33-2.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
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# rules.before
#
# Rules that should be run before the ufw command line added rules. Custom
# rules should be added to one of these chains:
# ufw-before-input
# ufw-before-output
# ufw-before-forward
#
# Don't delete these required lines, otherwise there will be errors
*filter
:ufw-before-input - [0:0]
:ufw-before-output - [0:0]
:ufw-before-forward - [0:0]
:ufw-not-local - [0:0]
# End required lines
# allow all on loopback
-A ufw-before-input -i lo -j ACCEPT
-A ufw-before-output -o lo -j ACCEPT
# quickly process packets for which we already have a connection
-A ufw-before-input -m state --state RELATED,ESTABLISHED -j ACCEPT
-A ufw-before-output -m state --state RELATED,ESTABLISHED -j ACCEPT
# drop INVALID packets (logs these in loglevel medium and higher)
-A ufw-before-input -m state --state INVALID -j ufw-logging-deny
-A ufw-before-input -m state --state INVALID -j DROP
# ok icmp codes
-A ufw-before-input -p icmp --icmp-type destination-unreachable -j ACCEPT
-A ufw-before-input -p icmp --icmp-type source-quench -j ACCEPT
-A ufw-before-input -p icmp --icmp-type time-exceeded -j ACCEPT
-A ufw-before-input -p icmp --icmp-type parameter-problem -j ACCEPT
-A ufw-before-input -p icmp --icmp-type echo-request -j ACCEPT
# allow dhcp client to work
-A ufw-before-input -p udp --sport 67 --dport 68 -j ACCEPT
#
# ufw-not-local
#
-A ufw-before-input -j ufw-not-local
# if LOCAL, RETURN
-A ufw-not-local -m addrtype --dst-type LOCAL -j RETURN
# if MULTICAST, RETURN
-A ufw-not-local -m addrtype --dst-type MULTICAST -j RETURN
# if BROADCAST, RETURN
-A ufw-not-local -m addrtype --dst-type BROADCAST -j RETURN
# all other non-local packets are dropped
-A ufw-not-local -m limit --limit 3/min --limit-burst 10 -j ufw-logging-deny
-A ufw-not-local -j DROP
# allow MULTICAST mDNS for service discovery (be sure the MULTICAST line above
# is uncommented)
-A ufw-before-input -p udp -d 224.0.0.251 --dport 5353 -j ACCEPT
# allow MULTICAST UPnP for service discovery (be sure the MULTICAST line above
# is uncommented)
-A ufw-before-input -p udp -d 239.255.255.250 --dport 1900 -j ACCEPT
# don't delete the 'COMMIT' line or these rules won't be processed
COMMIT
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