About The Excise Tax On Alcoholic Beverages And Tobacco Products

Original Language Title: Про акцизний збір на алкогольні напої та тютюнові вироби

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Read the untranslated law here: http://zakon3.rada.gov.ua/laws/show/329/95-%D0%B2%D1%80

                                                          
With a k o n u r as th n and {Act repealed based on Code 2755 N-VI (2755-17) from the 02.12.2010, BD, 2011, N 13-14, 15-16 N, N 17, 111} about the excise tax on alcoholic beverages and tobacco products (Supreme Council of Ukraine (BD), 1995, N 40, art. 297) {entered into BP N 330/95-VR from 15.09.95 , VVR, 1995, N 40, article 298} {amended in accordance with the laws of N 527/97-ВР dated 11.09.97, VVR, 1997, N 45, item 287 N 182/96-ВР dated 05.03.98, VVR, 1998, N 26, 168 N 311-XIV (311-14) dated 11.12.98, VVR, 1999, N 4, art. 34 N III-1685 (1685-14) of 20.04.2000, VVR, 2000, N 30, 240 N 2181-III (1893-14) of 21.12.2000 , VVR, 2001, N 10, article 44 shall come into force on April 1, 2001 N 3032-III (3032-14) of 07.02.2002, VVR, 2002, N 26, 175, 195 N-IV (195-15) from 24.10.2002, VVR, 2002, N 50, 365-comes into force 01.01.2003 01.07.2003, p.
N 849-IV (849-15) of such copies, BD, 2003, N 33-34, article 267 N 2189-IV (2189-15) from 18.11.2004, VVR, 2005, N 4, 91 N IV-2505 (2505-15) from 25.03.2005, VVR, 2005, N 17, N 18-19, 267 N 107-VI (107-17) from the corporate, VVR, 2008, N 5-6 N 7-8, 78 N 309-VI (309-17) from 03.06.2008, VVR, 2008, N 27-28, 253 2275 N-VI (2275-17) from 20.05.2010 , VVR, 2010, N 30, art. 398} establishes features of the calculation and payment of excise duty charged on imported Ukrainian manufacturers made on territory of Ukraine and alcoholic beverages and tobacco products.
Article 1. Definitions of terms in this law the following terms are used in the following meaning: mark excise-special character which are alcoholic beverages and tobacco products. Its presence in these products confirms the payment of excise duty, the legality of the importation and sale of these products in Ukraine. The brand of excise for alcoholic beverages and tobacco products, produced in Ukraine, different from the imported brands of alcoholic beverages and tobacco products, design and color according to the samples of (486-2008-p), approved by the Cabinet of Ministers of Ukraine; {The second paragraph of article 1, as amended by law N 195-IV (195-15) from 24.10.2002-shall come into force 01.01.2003 year} fee stamps excise fee that is paid by Ukrainian producers and importers of alcoholic beverages and tobacco products, to cover the costs of production, storage and sale of excise stamps. Amount of payment for excise stamps (926-2003-p) the Cabinet of Ministers of Ukraine;
{Paragraph three of article 1 in the wording of Laws N 195-IV (195-15) from 24.10.2002-comes into force 01.01.2003 year N 849-IV (849-15) of such copies} labeling of alcoholic beverages and tobacco products-sticking excise marks in the manner prescribed by the regulations on the production, storage, sale of excise stamps, labelling of alcoholic beverages and tobacco products;
alcoholic beverages – products obtained by the fermentation of alcohol cukromìstkih materials or made on the basis of food spirits containing ethyl alcohol of more than 1.2 per cent volume units that belong to the trade group Garmonìzovanoï system description and coding of goods under code 22 04, 22 05, 22 06, 22 08; {The fifth paragraph of article 1, as amended by law N 182/98-VR of 05.03.98}, tobacco-cigarette, cigarettes, cigars, cigarillos, and pipe, snuff, sucking, chewing tobacco and other tobacco and substitutes that affect human physiological state during use;
seller brands-State Tax Inspectorate.
{The last paragraph of article 1 on the basis of Law N 527/97-ВР dated 11.09.97} article 2. Payers of excise duty payers of excise duty on alcoholic beverages and tobacco products are subjects of entrepreneurial activity-Ukrainian producers of alcoholic beverages and tobacco, as well as on behalf of customers, which made this production to vaccines;
subjects of business activity, including enterprises with foreign investments, regardless of the date of their registration, and citizens involved in business activity without establishment of legal entity that vvozât′ alcoholic beverages and tobacco goods into the customs territory of Ukraine as for its own and for production needs for the purpose of sale or disposed of under the terms of the Commission and re-export;
individuals who vvozât′ to the customs territory of Ukraine, alcoholic beverages and tobacco products in the amounts subject to the term of duty (imported) fees;
legal and natural persons, international organizations, their subsidiaries, affiliates and other separated units that carry out the realization of alcoholic beverages and tobacco to the customs territory of Ukraine, including operations on import (import) in Ukraine, alcoholic drinks and tobacco, if their implementation on the territory of Ukraine is carried out by these subjects through permanent representation on the territory of Ukraine.
Article 3. Objects of taxation 1. Objects of taxation is determined in accordance with the Decree of the Cabinet of Ministers of Ukraine "on excise duty" (18-92).
{Part one of article 3 as amended by law N 849-IV (849-15) of such copies}
2. Are tax deductible: a) the value and volume of imported and seized on the territory of Ukraine of alcoholic drinks and tobacco, for which no owner, as well as those that were passed into the ownership of the State under the law of succession;
b) value and the volume of alcoholic beverages and tobacco

products transported through the territory of Ukraine in transit;
in) cost and volume of imported or momentum to implement the (transfer) of the Ukrainian raw materials that are imported or used for the production of excisable goods;
g) cost of alcoholic drinks and tobacco products exported outside the customs territory of Ukraine if the removal of the customs regime of exports (re-export) was verified Customs cargo declaration with a proper note of the customs authority; {Click on "g" part two article 3 amended pursuant to the law N 2275-VI (2275-17) from 20.05.2010} etc) the cost and volume of alcoholic beverages and tobacco products, imported (sent) individuals on the territory of Ukraine within the rules determined by legislation for duty-free entry of these types of products;
e) cost and amount of samples of alcoholic beverages and tobacco products, imported into the territory of Ukraine for the purpose of display or demonstration if they remain the property of foreign legal entities and their use on the territory of Ukraine does not have a commercial character. While samples of alcoholic beverages and tobacco products, imported to Ukraine and intended for display or demonstration during the exhibitions, competitions, meetings, seminars, fairs, etc., are passed through the customs border by a decision of the customs body in sufficient quantity with regard to the target move;
the same) the cost and volume of alcoholic beverages and tobacco, which are intended for the implementation of duty-free shops at the shipment directly Ukrainian producers of these products. The reason for the exemption from excise products which are intended for the implementation of duty-free shops, is a properly framed freight customs declaration, which is issued when the shipment of the products from this manufacturer. {Part of the second paragraph of article 3 of the "same" according to law N IV-2505 (2505-15) from 25.03.2005}
{Part two article 3 amended pursuant to the law N 849-IV (849-15) of such copies}

{Article 4 excluded by law N 849-IV (849-15) of such copies} Article 5. Excise duty excise on alcoholic beverages and tobacco goods are set by the Verkhovna Rada of Ukraine and are the only ones on the territory of Ukraine.
Article 6. The procedure for calculation of the excise duty 1. The amount of the excise duty, subject to the payment of the determined by pay yourself according to rates.
{The second part of article 6 on the basis of Law N 849-IV (849-15) of such copies}

{The third part of article 6 on the basis of Law N 849-IV (849-15) of such copies}

{Part of the fourth article 6 on the basis of Law N 849-IV (849-15) of such copies}

5. The importation of alcoholic beverages in the automobile and railway tanks, as well as tanks, bačkah and other containers with a capacity of more than 5 litres to implement or Exchange on the territory of Ukraine is carried out without taping their brands of excise. This excise tax charged in accordance with the applicable legislation. (Part five article 6 as amended by law N 527/97-ВР dated 11.09.97)
{Part of the sixth article 6 on the basis of Law N 849-IV (849-15) of such copies} Article 7. Procedure and term for payment of excise and calculations 1. Excise stamps are produced, stored and sold in accordance with the regulations on the production, storage, sale of excise stamps, labelling of alcoholic drinks and tobacco (567-2003-p), approved by the Cabinet of Ministers of Ukraine.
The producers of alcoholic beverages and tobacco products carry marking each bottle (wrapping), alcoholic beverages and every Pack (packaging) tobacco products in such a way that mark rozrivalasâ at the time of opening (entity) of the goods in accordance with the regulations on the production, storage, sale of excise stamps, labelling of alcoholic beverages and tobacco products.
Labelling of alcoholic beverages is carried out of the Excise, samples of which are approved by the Cabinet of Ministers of Ukraine.
Marking shall be subject to all alcoholic drinks containing ethyl alcohol over 8.5% volume units. Each brand of the excise duty on alcoholic drinks must have a separate number, month and year of issue of stamps and indicate the amount of the excise duty paid per unit markovanoï. The procedure for the implementation of the new excise stamps is established by the Cabinet of Ministers of Ukraine. {Paragraphs third-ninth part of the first paragraph of article 7 is replaced by the paragraph according to law N 107-VI (107-17) from 28.12.2007; as amended by law N 309-VI (309-17) from 03.06.2008} Labeling of tobacco products is carried out of the Excise. {The first part of article 7 paragraph according to law N 195-IV (195-15) from 24.10.2002-comes into force 01.07.2003 year} for each brand of the excise duty on tobacco products must have a separate room. {The first part of article 7 paragraph according to law N 195-IV (195-15) from 24.10.2002-comes into force 01.07.2003 year} not subject to labeling of excise alcohol drinks and tobacco products, which are supplied to implement duty-free stores directly to Ukrainian producers of these products by direct agreements concluded between producers of alcoholic beverages and tobacco and the owners of the duty-free shops. At that, customs

design of alcoholic drinks and tobacco, which are directed to the duty-free shops, at the moment of shipment of such products from the manufacturer. {The first part of article 7 paragraph according to law N IV-2505 (2505-15) from 25.03.2005}
2. presence of the brand of the excise on the bottle (Pack) of alcoholic drinks and Pack (Pack) of tobacco products is one of the conditions for import into the customs territory of Ukraine and realization of their consumers.
It is prohibited to import, storage, transportation, taking on the Commission for the purpose of sale and realization on the territory of Ukraine of alcoholic beverages and tobacco products, on which there is no standard form of excise stamps. {The second paragraph of part two article 7 amended by law N 527/97-ВР dated 11.09.97}
3. sale of excise stamps for Ukrainian producers of alcoholic beverages is carried out on the basis of: {first paragraph of part three article 7 amended by law N IV-2505 (2505-15) from 25.03.2005} inquiries about payment of the amount of excise tax, which is calculated at rates on finished products; {The second paragraph of part three article 7 amended by law N IV-2505 (2505-15) from 25.03.2005} application is calculation of excise stamps, which can get a subject of entrepreneurial activity in accordance with the cancellation of the Excise. {The third paragraph of part three article 7 amended by law N IV-2505 (2505-15) from 25.03.2005} Form information and applications – calculation approved by the central body of the State tax service.
Sale of excise stamps for Ukrainian producers of alcoholic beverages, to produce which do not use ethyl alcohol nedenaturovanij, as well as tobacco products is carried out on the basis of planned monthly volumes of realization of such products in accordance with the application is based on the required number of stamps.
{Part three article 7, as amended by law N 2189-IV (2189-15) from 18.11.2004}

4. Ukrainian enterprises-manufacturers realizing production pay excise taxes to the budget after the turnover of: alcoholic drinks-on the third working day, except as provided by part dvadcâtoû article 7 of this law; {The second paragraph of part four article 7 amended by law N 3032-III (3032-14) of 07.02.2002; amended by law N 2189-IV (2189-15) from 18.11.2004} tobacco-up to 16 the number following the reporting month.
The owner of the finished products, manufactured with the use of diversification, pays the excise tax not later than the day of the receipt of the finished product.
Thus the payment of excise duty in another way and other terms are not allowed. {Part of the fourth paragraph of article 7 of the law N 2189-IV (2189-15) from 18.11.2004}
5. Subject of entrepreneurial activity (customer) that enters into an agreement (contract) with the processing enterprise (contractor) for the manufacture of alcoholic beverages or tobacco products using diversification for its location, is registered in the seller's marks of excise and buys the necessary amount of excise stamps for marking of finished products.
For an artist it is forbidden to take raw materials on vaccines for the manufacture of excisable goods without excise stamps and the certificate of registration in the State Tax Inspectorate.
In case of realization of alcoholic drinks and tobacco for export or share them on other products in foreign economic relations, which according to the current legislation is not subject to taxation than collecting, the taxpayer returns from the budget paid the amount of the excise duty if the customs declaration with a proper note of a customs body or are posted products received as a result of tovaroobmìnnoï operations, bringing the confirmatory documents (agreement on the operation of goods , cargo customs declaration). {The second paragraph of part five article 7 amended by law N 2275-VI (2275-17) from 20.05.2010}
6. Ukrainian enterprises-manufacturers submit to the appropriate state tax ìnspekcìâm in the terms defined by the law for the monthly reporting period calculation of the amount of excise duty within the last month based on actual volumes of realization and maximum retail prices. Not paid to the defined term of the amount of excise duty charged from the manufacturer in accordance with the applicable legislation. {Part of the sixth article 7 amended by Law N 2181-III (1893-14) of 21.12.2000-shall come into force on April 1, 2001, N 849-IV (849-15) of such copies}
7. Individuals who vvozât′ to the customs territory of Ukraine, alcoholic beverages and tobacco products in quantities that fall under the definition of party and subject to the term of duty (imported) fees, pay the excise tax at the time of customs clearance of goods on the basis of cargo customs declaration with the presentation of commodity checks, and in case of their absence-on the basis of indicative prices.
8. Subjects of business activity, including citizens who are involved in business activity without establishment of legal entity and signed a contract with foreign manufacturers to supply to Ukraine alcoholic beverages and tobacco products, must register in the vendor brands excise as importers with the receipt of the certificate in accordance with the regulations on the production,

storage, sale of excise stamps, labelling of alcoholic beverages and tobacco products.
9. To get brands importer submits to the seller of the excise stamps application-calculation in triplicate by the established seller brands form, payment documents confirming the entry fee for the payment of excise duty.
{The first Paragraph of the ninth article 7 amended by law N 527/97-ВР dated 11.09.97} one copy of the application is the calculation remains in the seller's marks, the second-with the note seller marks of excise returns importer for the transmission of customs authorities at the time of cargo customs declaration, third-check the seller's marks remain in the buyer (importer).
10. The amount of the excise duty is determined by payers (importers) independently on the basis of the value of imported alcoholic drinks and tobacco, the existing rates of import duties and customs fees and installed excise tax and is payable to the State budget of Ukraine. {The paragraph is the first part of the tenth article 7 amended by law N 849-IV (849-15) of such copies} terms of receipt of excise stamps for each contract are determined by the buyers marks (importers) by agreement with the seller brands depending on the volume of the goods imported.
In the case of the import of the importer on the territory of Ukraine by contract of alcoholic beverages and tobacco by several parties in the contract for delivery is done properly on the number of stamps issued by the excise and indicates the date of their issuance.
Sale of excise stamps for the import of the following goods consignments of products produced after the seller marks the copy preparation of cargo customs declaration for import of previous party goods.
11. The acquired excise stamps are transferred to importers of foreign manufacturers for marking of imported alcoholic beverages and tobacco products in the process of their production.
12. the Importers have the right to import into Ukraine imported alcoholic beverages and tobacco products through customs, due to seller brands during the purchase of excise stamps.
{Part of the lucky thirteenth article 7 on the basis of Law N 527/97-ВР dated 11.09.97} 14. Excise tax from the excess of the cost of imported alcoholic beverages and tobacco products over cost, vrahovanoû when calculating the excise duty at the time of receipt, an importer determines and pays to the State budget of Ukraine before or during customs clearance of imported alcoholic beverages and tobacco products. {Čotirnadcâtoï the first paragraph of article 7, part amended by law N 849-IV (849-15) of such copies} at the same prices for alcoholic beverages and tobacco products, imported to the customs territory of Ukraine, in the cargo customs declaration may not be lower indicative prices.
After payment to the State budget of Ukraine, the full amount of the excise on imported goods seller brands makes a mark on each instance of an application-based on receipt of excise stamps.
15. the condition for the customs clearance of imported alcoholic beverages and tobacco is the presence on the bottle (packaged), Pack (packaging) standard of the excise marks, as well as the submission of customs bodies of the instance of the application is based on the seller's receipt of the check marks marks on full payment of the sum of excise and with notarial authentication importer copies of installed him valid maximum retail prices of alcoholic beverages or tobacco products.
{Part of the fifteenth article 7 amended by law N 849-IV (849-15) of such copies} 16. In case of violation of the order of the marking of imported alcoholic beverages and tobacco by regulation on the production, storage, sale of excise stamps, labelling of alcoholic drinks and tobacco, or incomplete payment of excise goods not permitted to customs clearance and import it into the customs territory of Ukraine is not permitted.
17. excise Stamps, not used for marking of the goods due to their damage, are accepted from buyers marks for utilization of the compensation actually paid the amounts of the excise duty in accordance with the regulations on the production, storage, sale of excise stamps, labelling of alcoholic beverages and tobacco products. The fee for the excise stamps will not be returned.
18. Sale (transfer) the acquired excise stamps, one stamp buyer to another is prohibited, except as provided by part of the eleven completed this article.
19. Transit transportation of alcoholic beverages and tobacco products through the customs territory of Ukraine are carried out in accordance with current legislation of Ukraine.
20. To get the subject of the business activities of ethyl alcohol from the Excise warehouse nedenaturovanogo destined for recycling on the other pìdakciznu products (except wine), the payer of excise duty must provide the body of the State tax service of Ukraine for its location tax bill aval′ovanij Bank (tax receipt), which is providing the taxpayer's obligations in this period of 90 calendar days starting from the day of

the issuance of a Bill (tax receipt), pay the amount of the excise duty, calculated on the rates for this product.
When receiving the ethyl alcohol nedenaturovanogo enterprise-the drawer with the participation of the representative of the State tax service on akciznomu part is the Act of actually obtained amount of alcohol and the calculation of excise tax based on the actually received amount of alcohol. This Act is the adjustment has already provided the tax bill aval′ovanogo Bank (tax receipt), showing the final amount of excise tax payable.
If this article provided a tax bill, aval′ovanij Bank (tax receipt), is paid off in the specified term promissory note holder presenting carries out protest this Bill (tax receipt) in the non-payment in accordance with current legislation and within one working day from the date of implementation of the protest turns to the Bank, which made the Aval this Bill (tax receipt), with oprotestovanim Bill (tax an acknowledgement). The Bank-guarantor shall not later than the working day following the day of the appeal of the promissory note holders of oprotestovanim Bill (tax an acknowledgement), transfer the amount specified in the Bills of Exchange (tax rozpiscì), the promissory note.
The order of issue, circulation and maturity of stipulated by this article of the taxation bills guaranteed by the Bank (tax receipts), the Cabinet of Ministers of Ukraine (498-2005-p).
Enterprises, which carry out production of wine grape with a mutual spirit and strong (except for the vintage) and fermented fruit and Berry drink (cider, Perry and others) consisting of alcohol, mixed beverages that contain alcohol, or mixtures of alcoholic drinks with soft (except fermented fruit and Berry drink (cider, Perry and others) without adding alcohol), shall pay excise duty when purchasing excise stamps for the amount, calculated from the excise tax on finished products produced from wine or Wort, when producing using ethyl alcohol.
Enterprises, which carry out production of wine grape natural sugar content of not more than 3 g/cc. DM (dry) wine grape natural with a sugar content of more than 3 g/cc. DM (napìvsuhih, napìvsolodkih), wines of vintage and fermented fruit and Berry drink (cider, Perry and others) without adding alcohol, shall pay excise duty on the third working day after the turnover of such wine-making products.
The procedure for entrepreneurs-the enterprises of primary wine ethyl alcohol nedenaturovanogo and its proper use is established by the Cabinet of Ministers of Ukraine.
{Article 7 update: part 20 according to law N 311-XIV (311-14) of 11.12.98; amended in accordance with the laws of 3032 N-III (3032-14) of 07.02.2002, N 195-IV (195-15) from 24.10.2002; as amended by law N 2189-IV (2189-15) from 18.11.2004} Article 8. Responsibility for violation of legislation on the payment of excise responsible for underexposed order labeling, sale of alcoholic drinks and tobacco, late payment of excise duty are manufacturers, importers, vendors of those products and their officials in the manner prescribed by the legislation of Ukraine.
Article 9. Order control over the collection of excise duty 1. Control over the payment of the excise duty on Ukrainian territory of alcoholic beverages and tobacco products is carried out by the State tax inspectorates.
2. State Tax Inspectorate organize work on manufacture of excise stamps, storage and sale, control the timeliness of submission of pay calculations and other documents related to the calculation of excise, keep records and make reports on receipt of excise to budgeting, registration of importers, give them the identity of a set form for the right to import to Ukraine alcoholic beverages and tobacco products.
3. control over the presence of marks on the bottle (Pack) of alcoholic beverages and the Pack (Pack) of tobacco products during their implementation are implementing State tax inspection, control and revision service and bodies of Internal Affairs, while the importation of those goods into the customs territory of Ukraine customs.
If the facts of the violation of the order of the import, storage, transportation, sale or trade of alcoholic beverages and tobacco products excise stamps without the presence of these regulators make and transmit to state tax authorities a Protocol and a description of the goods on which no excise marks standard, for the adoption of the corresponding resolution.
{Part three article 9 amended by law N 527/97-ВР dated 11.09.97}

4. Heads of State tax inspection of Ukraine and their deputies have the right to take a resolution on confiscation of alcoholic drinks and tobacco, sold commercial enterprises without the presence of the bottle (packaged), Pack (Pack) of excise stamps.
5. implementation of the resolution on the confiscation of alcoholic beverages and tobacco products is carried out in accordance with current legislation.
6. the Confiscated alcohol shall be destroyed or

industrial processing. The order of destruction or industrial processing of seized alcohol shall be established by the Cabinet of Ministers of Ukraine. Seized tobacco products shall be destroyed. The order of destruction of seized tobacco products is established by the Cabinet of Ministers of Ukraine.
{Part of the sixth article 9 as amended by law N III-1685 (1685-14) of 20.04.2000} President of Ukraine l. KUCHMA Kiev, on 15 September 1995, N 329/95-VR