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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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C A C U A TO R S
{The law has lost validity on the basis of the Code
N 2755-VI ( 2755-17 ) 02.12.2010, VR, 2011, N 13-14,
N 15 -16, N 17, pp. 112}
About excise collection on alcoholic beverages
Tobacco and tobacco products
(Information of the Verkhovna Rada of Ukraine (VR), 1995, N 40, pp. 297)
{Be in Action by VR
N 330 /95-VR of 15.09.95, BBB, 1995, N 40, pp. 298}
{With changes under the Laws
N 527 /97-VR 11.09.97, VR, 1997, N 45, pp. 287
N 182 /98-PL from 05.03.98, 1998, 1998, N 26, pp. 168
N 311-XIV ( 311-14 ) 11.12.98, BBB, 1999, N 4, pp. 34
N 1685-III 1685-14 ) from 20.04.2000, VR, 2000, N 30, pp. 240
N 2181-III ( 2181-14 ) 21.12.2000, VCE, 2001, N 10, pp. 44
To take effect from 1 April 2001
N 3032-III ( 3032-14 ) 07.02.2002, IWR, 2002, N 26, pp. 175
N 195-IV 195-15 ) from 24.10.2002, VCE, 2002, N 50, pp. 365
-effective 01.01.2003, 01.07.2003
N 849-IV 849-15 ) from 22.05.2003, VR, 2003, N 33-34, pp. 267
N 2189-IV ( 2189-15 ) 18.11.2004, IWR, 2005, N 4, pp. 91
N 2505-IV ( 2505-15 ) from 25.03.2005, VVC, 2005, N 17, N 18-19,
.267
N 107-VI ( 107-17 ) from 28.12.2007, VR, 2008, N 5-6, N 7-8,
.78
N 309-VI ( 309-17 ) from 03.06.2008, VR, 2008, N 27-28, pp. 253
N 2275-VI ( 2275-17 ) 20.05.2010, VR, 2010, N 30, pp. 398}

This Act defines the details of the accounts and payments
Excise collection, which is coping with manufactured Ukrainian
Manufacturers of alcoholic beverages
And tobacco products.
Article 1. Term Definition
In this Act, the terms below are used in such a
value: The excise stamp is a special sign that is labeled
Alcoholic beverages and tobacco products. Its presence on these products
confirms the payment of excise collection, the legality of the importation, and
implementation of the territory of Ukraine. Excise collection stamps
for alcoholic beverages and tobacco products produced in Ukraine,
are different from brands for imported alcoholic drinks and
of tobacco products and colour according to the sample
( 486A-2008 ), approved by the Cabinet of Ministers of Ukraine; {Abzac
second Article 1 in the edition of Act N 195-IV ( 195-15 ) From
24.10.2002-takes effect from 01.01.2003} The fee for the excise fee is the fee worn by the company.
Ukrainian producers and importers of alcoholic beverages and
Tobacco products to cover costs for production, storage and
The implementation of the excise collection marks. Price range for excise tax mark
collection ( 926-2003-P. ) It is established by the Cabinet of Ministers of Ukraine;
{Paragraph third of Article 1 in the revision of Laws N 195-IV ( 195-15 ) From
24.10.2002-takes effect on 01.01.2003, N 849-IV ( 849-15 )
From 22.05.2003} The labeling of alcoholic beverages and tobacco products-
nucleation of excise collection in order predicted by the
Provision of production, storage, sale of excise stamps
Collection, labelling of alcoholic beverages and tobacco products; alcoholic beverages-products obtained by alcoholics
fermentation of sugar materials or manufactured by
food alcohols with alcohol content ethyl more than 1.2 per cent
volumes pertaining to the commodity groups Harmonized
description systems and coding of goods under codes 22 04, 22 05, 22 06,
22 08; {Abzac fifth Article 1 in the Drafting of the Law N 182 /98-PL From
05.03.98} Tobacco products-cigarettes, cigarettes, cigars, cigars, etc.
also mean, smell, smoky, chewing tobacco, and others.
Tobacco products and its substitutes that affect the physiological process.
A person's condition during exercise; The stamp seller is state tax inspections.
{Last paragraph of Article 1 is excluded based on the Law of the
N 527 /97-VR 11.09.97}
Article 2. Excise collection payers
Excise tax payers on alcoholic beverages and tobacco.
Products are: business entities-Ukrainian producers
Alcoholic beverages and tobacco products, as well as customers
an order to which this product is made to the gift
Conditions; business entities, including businesses with
foreign investment, regardless of the date of their registration, and
citizens engaged in entrepreneurial activities
of the legal person who implant alcoholic beverages and tobacco products
to the customs territory of Ukraine both for its own and for production facilities
the purpose of the sale or implementation on the terms of the commission and
Reexports; Physical persons involved in customs territory of Ukraine
alcoholic beverages and tobacco products in the volumes subject to
Cover by customs; legal and physical persons, international organizations, their branches,
separation and other separated units that carry out
the implementation of alcoholic beverages and tobacco products on customs
Territory of Ukraine, including import operations (imports) in
Ukraine alcoholic drinks and tobacco products if available.
Implementation in the territory of Ukraine
entities through permanent missions located on the
Ukraine.
Article 3. Taxation objects
1. Taxation objects are determined according to Dec.
Cabinet of Ministers of Ukraine "On Excise Selection" 18-92 ).
{Part of the first Article 3 in the edition of Act N 849-IV ( 849-15 ) From
22.05.2003}
2. Not subject to taxation: (a) the cost and volumes of the imported and confiscated in the territory
Ukraine alcoholic beverages and tobacco products
defined by the owner, as well as those who have moved to the property of the State
Under the right of succession; (b) Cost and volumes of alcoholic beverages and tobacco
Transit through the territory of Ukraine transit; (b) Cost and volumes of imported or working-based implementation
(transmission) of the Ukrainian raw materials introduced or used
For the production of piping goods; (g) the cost of alcoholic beverages and tobacco products,
Beyond the borders of customs territory of Ukraine, if they were removed
in the customs export mode (reexports) was covered by cargo
the Customs Declaration with the proper mark of the customs authority; {Paragraph
"g" parts of the second article 3 with changes made in accordance with
Act N 2275-VI ( 2275-17 ) from 20.05.2010} (d) Value and volume of alcoholic beverages and tobacco
(to be transmitted) by individuals in the
the territory of Ukraine within the rules defined by the legislation of Ukraine
For the unwashed import of these goods; (e) Value and volume of samples of alcoholic beverages and tobacco
Goods imported into the territory of Ukraine to show or
demonstrations if they remain the property of foreign legal
persons and their use in Ukraine has no commercial
Nature. With this, samples of alcoholic drinks and tobacco use
produced in Ukraine and are intended to be shown or demonstrating
during exhibitions, competitions, meetings, workshops, fairs and workshops
Etc, pass through the customs border by decision of the customs authority
in sufficient quantity, subject to the purpose of displacement; (g) The cost and volumes of alcoholic beverages and tobacco
products that are designed to implement stores of the limitless
trade, when uploading them directly to Ukrainian
The producers of this product. Basis for release from payment
the excise collection of products which are designed to implement
Free trade shops, there is a properly decorated cargo customs.
declaration which is formalized in the shipment of this product from
such a manufacturer. {Part of the second article 3 is supplemented by the "
according to the N 2505-IV Act ( 2505-15 ) 25.03.2005} {Part of the second article 3 with the changes made under the Act
N 849-IV 849-15 ) From 22.05.2003}

{Article 4 is excluded based on Act N 849-IV ( 849-15 )
From 22.05.2003}

Article 5. Excise gathering rates
Rates of excise collection on alcoholic beverages and tobacco
products are set by the Verkhovna Rada of Ukraine and are the only
Ukraine.
Article 6. How to calculate the excise collection
1. The amounts of excise tax that are subject to payment are determined
Taxpayers are on their own at the established rates.
{Part of the second article 6 is excluded based on the Law of the
N 849-IV 849-15 ) From 22.05.2003}
{Part of the third article 6 is excluded from the Law of the
N 849-IV 849-15 ) From 22.05.2003}
{Part of Article 6 is excluded based on the Law of the
N 849-IV 849-15 ) From 22.05.2003}
5. Ingestion of alcoholic beverages in the automotive and
Railway tanks, as well as in tanks, shops and other containers
the capacity of more than 5 litres in order to implement or exchange
the territory of Ukraine is carried out without adhesive by their marks
Stockpiling. In this case, the stockpiling is handled accordingly.
to the current legislation. (Part 5 of Article 6 in the editorial board)
Law N 527 /97-VR (see 11.09.97)
The sixth article 6 is based on the Law of the
N 849-IV 849-15 ) From 22.05.2003}

Article 7. Order and term of excise collection
and representation of calculations
1. Excise collection marks are made, stored and stored
are sold in accordance with the Regulation on production, storage,
The sale of excise collection marks, alcoholic beverages, and
Tobacco products 567-2003-P. ), approved by the Cabinet
Ministers of Ukraine.
Manufacturers of alcoholic beverages and tobacco products
marking every bottle (packaging) of alcoholic beverages and each bottle
packaging (packages) of tobacco products in such a way to make a mark
breaks during the time-off (disclosure) of the commodity
In accordance with the Regulation on Production, Storage, Sales of Stamp
Excise collection, labeling of alcoholic beverages and tobacco products
products.
The waste of alcohol is made by the marques of excise.
The collection of Ministers of Ministers of Ukraine.
The markings are subject to all alcoholic beverages with alcohol content.
An ethyl over 8.5% of volume units. Each stamp of excise collection
on alcoholic beverages should have a separate number, month and year
the marks and mark of the amount of paid excise fee for
Unit of labeled products. Order of stamp implementation
The excise collection of the new sample is set by the Cabinet of Ministers
Ukraine. {Paragraph third to ninth part of first article 7 is replaced
paragraph under Law No. 107-VI ( 107-17 ) 28.12.2007; in
revision of the Act N 309-VI ( 309-17 ) of 03.06.2008}
Labeling of tobacco products is carried out by the marches of excise
Gathering. {Part of first article 7 is supplemented by a paragraph according to
Act N 195-IV 195-15 ) 24.10.2002-takes effect
01.07.2003}
Every brand of excise collection on tobacco products must have
a separate number. {Part of first article 7 is supplemented by a paragraph under
with the N 195-IV Act ( 195-15 ) 24.10.2002-takes effect
01.07.2003}
Not subject to the marking of the excise collection of alcoholics
drinks and tobacco products that are delivered to the implementation
shops of free trade directly by Ukrainian
by the manufacturers of this products under direct treaties laid between
Ukrainian manufacturers of alcoholic beverages and tobacco products and
Owners of the shops of the free trade. In this customs state
The design of alcoholic beverages and tobacco products,
directed to the shops of the free trade, is carried out in
the moment of shipment of such products from the manufacturer. {Part
First Article 7 is supplemented by a paragraph under Law N 2505-IV
( 2505-15 ) 25.03.2005}
2. Presence of excise collection on the bottle (packaging)
Alcoholic beverages and pastries (packaging) of tobacco products are one
from the conditions to import into customs territory of Ukraine and the implementation of their
Consumers. Forbidden import, storage, transportation,
acceptance of a commission to sell and implement in the territory
Ukraine alcoholic beverages and tobacco products
The marks of the excise collection of the installed specimen. {Second Part Paragraph
Second Article 7 in the edition of the Law N 527 /97-VR 11.09.97}
3. Sale of stockpiling to Ukrainian producers
Alcoholic beverages are carried out on the basis of: {Abzac first part
Third Article 7 in edition of Act N 2505-IV ( 2505-15 ) From
25.03.2005}
the payment of the amount of excise fee calculated for
rates of finished products; {Abzac second part of third
article 7 in the edition of Act N 2505-IV ( 2505-15 ) 25.03.2005}
calculating the number of excise collection marks, which may
receive a subject of entrepreneurial activity according to
The paid amount of excise collection. {The third part of the third part of the
article 7 in the edition of Act N 2505-IV ( 2505-15 ) 25.03.2005}
The form of the ID and the calculation statements are approved by the central
The authority of the State Tax Service.
The sale of excise collection marks to Ukrainian producers
Alcoholic beverages that do not use alcohol
The ethyl is undated, and tobacco products are conducted
based on the planned monthly implementation of such products.
In accordance with the calculation of the required number of stamps. {Part 3 of Article 7 in the edition of Act N 2189-IV ( 2189-15 )
From 18.11.2004}
4. Ukrainian enterprises-manufacturers implementing the
products, pay excise fee to the appropriate budget after
Carry out the implementation of: Alcoholic beverages-for the third working day, except in cases
predicted part of the twentieth article 7 of this Act; {Abzac
second part of the fourth Article 7 in the edition of Act N 3032-III
( 3032-14 ) From 07.02.2002; with changes made in
Act N 2189-IV ( 2189-15 ) From 18.11.2004} Tobacco products-up to 16 in the following
A month Owner of finished products made using
Davalnitsky raw materials, paying excise collection not later on day
Receiving a finished product. With this payment of excise collection in another way and other
The terms are not allowed. The fourth article of Article 7 is supplemented by
paragraph under Act N 2189-IV ( 2189-15 ) From 18.11.2004}
5. Subunion of Entrepreneurial Activity (customer)
contract (contract) with a processing enterprise (executive) for
manufacture of alcoholic beverages or tobacco products from
The use of gift-making raw materials
Registered as a bookseller's stamp seller and buys the necessary
the number of excise collection marks to mark finished products.
The artist is banned from accepting raw materials on davalnytsia conditions.
for the fabrication of goods without the stamps of excise assembly and
Identification of registration in state tax inspection. In case of the implementation of alcoholic beverages and tobacco products
export or exchange them to other products in foreign economic
a relationship that is not subject to valid legislation
taxed by an excise tax, the taxpayer returns from
the budget is paid for the amount of excise collection on the availability of customs
declaration with the proper mark of the customs authority or the revenue
The production of the goods,
Proof of confirmation (treaty)
The goods exchange transactions, the cargo customs declaration). {Paragraph
the second part of the fifth article 7 of the changes made according to
Act N 2275-VI ( 2275-17 ) from 20.05.2010}
6. Ukrainian enterprises-manufacturers submit appropriate
public tax inspections in a line defined by law for the
monthly reporting period calculation of the amount of excise collection for
a past month based on actual volumes of implementation and
maximum retail prices. Not paid to specified row
the sum of the excise collection is levied from the manufacturer ' s business
In accordance with the current legislation. {Part 6 of Article 7 of the
changes under the Laws N 2181-III ( 2181-14 ) From
21.12.2000-take effect from 1 April 2001, N 849-IV
( 849-15 ) From 22.05.2003}
7. Physical persons involved in customs territory of Ukraine
alcoholic beverages and tobacco products in the volumes fall under
the definition of a commodity party and subject to the cover of the
(imported) customs, pay excise collection during customs clearance.
Distribution of goods on the basis of a cargo Customs declaration of
The use of commodity cheques, and in the case of their absence,
from indicative prices.
8. Entrepreneurial entities, including citizens,
who are engaged in business activities without the establishment of a legal
persons and contracted with foreign manufacturers for delivery in
Ukraine alcoholic drinks and tobacco products should be
register with the excise collection marks as importers from
Receiving a statement in accordance with the Regulation on the production,
storage, sales of excise collection marks, alcohol labeling
Drinks and tobacco products.
9. To obtain the stamps, the importer delivers the stamp seller
the excise calculation of the application of three copies of
installed by the type of stamp seller, payment documents,
Confirm payment of stamps and payment of excise collection.
{The paragraph of the first part of the ninth article 7, with changes made in
According to the Law No. 527 /97-VR 11.09.97} One instance of the calculation request remains on the seller
stamps, the second with the mark of the stamp seller on the payment of excise
collection is returned to the importer by customs authorities during the
-Cargo customs declaration, third with the mark
The stamp seller remains in the buyer (importer).
10. The share of the excise collection is determined by the taxpayer
(importers) based on the cost of imported goods
Alcoholic beverages and tobacco products
customs and customs fees and established excise collection rates and
It is paid to the State Budget of Ukraine. {First part paragraph
Tenth article 7 of the changes made under Act N 849-IV
( 849-15 ) From 22.05.2003} The receiving lines of the excise collection marks for each contract
are determined by the purchase of stamps (importers) by the approval of
Seller of stamps, depending on the volume of goods imported. In case of import into Ukraine territory of Ukraine
a contract of alcoholic beverages and tobacco products, several
Number of parties in the contract for delivery is made of the mark of the number of
the issuance of the excise collection marks and is indicated by the date of their issuance. The sale of excise collection marks to import the following trademarks
of the products are produced after the presentation of the stamp seller
the entry of the cargo customs declaration on the importation of the previous
Parties of goods
11. The acquired excise collection marks are transmitted by importers
foreign producers to waste imported alcoholic beverages
Drinks and tobacco products in the process of production.
12. Importers have the right to import into the territory of Ukraine
Imported alcoholic beverages and tobacco products only through customs,
pre-conditioned with the stamp seller during the stamp acquisition
Stockpiling.
{Part of the thirteenth article 7 is based on the Law of the Law
N 527 /97-VR 11.09.97}
14. Excise fee for value exceeding imported
Alcoholic beverages and tobacco products over the cost of an enemy
during the calculation of the excise gathering at the time of the stamp of the stamp,
The importer determines and pays to the State Budget of Ukraine before or
during the customs clearance of imported alcoholic beverages and
Tobacco products. {First part of the fourteenth article 7
with the changes made under Act N 849-IV ( 849-15 ) From
22.05.2003} With this price on alcoholic beverages and tobacco products,
will be introduced into the customs territory of Ukraine, specified in the cargo area
the customs declaration, cannot be lower indicative prices. After payment to the State Budget of Ukraine full amount
The excise collection from imported goods by the seller is making
A mark on each instance of the receiving statement
The excise tax marks.
15. A language for the customs clearance of imported alcoholic beverages
Drinks and tobacco products are available on the bottle (packaging),
the pack (packaging) of the excise collection of the installed sample, and
Presentation of the Customs office of Customs
Stamp seller's claim to mark seller
about the full payment of the sums of excise collection and the attested importer
copies of the declaration on the established pure maximum retail
prices of alcoholic beverages or tobacco products. {Part of the fifteenth article 7, as amended by the
Act N 849-IV 849-15 ) From 22.05.2003}
16. In case of violation of the order of the marking of imported
Alcoholic beverages and tobacco products established by the Application
about production, storage, sales of excise tax marks,
The labeling of alcoholic beverages and tobacco products, or incomplete
The payment of excise collection is not allowed to customs.
Decoration and importation into customs territory of Ukraine not
Let's go
17. Excise collection marks, not used for labeling
goods due to their damage, accepted by stamp buyers for
Disposal for the actual amount of excise tax
collection according to the Regulation on Production, Storage, Sales
Excise collection marks, alcohol and tobacco products
products. Payment for stamps of excise assembly will not be returned.
18. Sales (transfer) of acquired excise collection marks by one
The buyer ' s purchase is otherwise banned except for cases.
part of the eleventh of this article.
19. Transport of alcoholic beverages and tobacco
of Ukraine ' s customs territory is carried out in accordance with
Legislation of Ukraine.
20. Prior to receiving a subject of entrepreneurship from
of an excise composition of the alcohol ethyl undenatured, intended
for recycling for another food production (except for
wineries), such an excise collection is required to provide
of the State Tax Service Authority of Ukraine for its
Locality of tax bills, avulated by bank
(tax discharge), which is the provision of a commitment
this fee is up to 90 calendar days from day to day
the issuance of a promissory note (tax statement), to pay the amount of excise tax
the collection, calculated by the rates for this product.
On the receipt of the alcohol of the ethyl undenaturated
A promissory entrepreneur involving a representative of the state
The tax service is composed of an act of actual
received the number of alcohols and the calculation of the excise collection based on
of the actual number of alcohols. This act is corrective.
The tax bill, an avalanche, (tax),
of the statement), indicating the final amount of the excise collection, which
I'm sorry, I'm sorry.
In case the tax bill is predicted,
awed by bank (tax discharge), not paying off
defined by the term, a promissory note makes a protest
a promissory note (tax statement) in non-payments according to the current
by law and during one working day from the day of
The protest addresses the bank, who made the crash of this promissory note
(tax statement), with a tested promissory note (tax)
The author). Bank-avalist not later than operating day,
the following day the address of the promissory note with the tested
A promissory note, resay the amount that is specified in the
This is a promissory note, a promissory note.
Order of issue, circulation and repayment of the article
tax bills, avulated by bank (tax receipts),
established by the Cabinet of Ministers of Ukraine ( 498-2005-p ).
Enterprises that carry out production of wine grapes wines
the addition of alcohol and sturdy (except for macrondises) and armed plods and
The berry drinks (cider, pearl and others) with the board of alcohol,
mixed, which contain alcohol, and a mixture of alcoholic beverages from
Non-alcoholic (other than armed, fruit and poison drink)
(cider, pearl and others) without the proof of alcohol), pay excise.
Acquisition of excise collection marks on the amount calculated from
Excise tax rates on the finished products produced from the
Winemaking materials or joints in which the production is used
-Sleep ethyl.
Enterprises that make the production of wine grapes
The natural sugar content is not more than 3 g/cube. Dm (dry) wine
The grape natural with sugar content is more than 3 g/cube. dm
(semi-dry, semi-sweet), wines of marotry and armed fruit and
Soft drinks (cider, pearls and others) without the proof of alcohol, pay
Excise tax on the third working day after exercising with
implementation of such wine production.
Order of acquisition of business activities-
Enterprises of the primary winemaking of alcohol
undenaturated and its target use is set
Cabinet of Ministers of Ukraine. {Article 7 is supplemented by Part 20 under the N 311-XIV Act
( 311-14 ) 11.12.98; with changes made under the Laws
N 3032-III ( 3032-14 ) 07.02.2002, N 195-IV 195-15 ) From
24.10.2002; in the editorial of Act N 2189-IV ( 2189-15 ) From
18.11.2004}
Article 8. Responsibility for violation
Stockpiling legislation
Responsibility for preventing order of marking,
the realization of alcoholic beverages and tobacco products, untimely
The payment of excise collection is carrying producers, importers, sellers of these
goods and their officials in the order stipulated in the current
Legislation of Ukraine.
Article 9. Order of Supervision Control
Excise collection
1. Overseeing the payment of excise tax on the territory of Ukraine
Drugs and tobacco products are carried out by public
-Tax inspections.
2. State tax inspections organize work on
manufacture of excise collection marks, their storage and sale,
control the timely submission of calculations and other
documents related to the calculation of the excise collection, lead
accounting and make up reports of the acquisition of excise collection to
The relevant budget, the registration of the importers, is issued
Their identification for the established form of the right to import into Ukraine
Alcoholic beverages and tobacco products.
3. Control of the presence of stamps on the bottle (packaging)
of alcoholic beverages and on the pack (packaging) of tobacco products under
time their implementation is carried out by state tax inspections,
The control and inspection service and internal organs, and during
The import of these goods into customs territory of Ukraine is customs authorities.
If there is a violation of the order of the input order,
storage, transport, implementation or trade of alcoholic beverages
and tobacco products without the use of excise collection marks
The stated control organs make up and pass to the state
the tax authorities protocol and the description of goods on which there are no stamps
the excise collection of the installed sample, to accept the appropriate
Okay. {Part of the third article 9 with the changes made under the Act
N 527 /97-VR 11.09.97}
4. Chiefs of state tax inspections of Ukraine and their
The deputies have the right to accept regulations on confiscation
Alcoholic beverages and tobacco products
Merchant enterprises without a bottle presence (packaging),
a pack of excise collection marks.
5. Execution of the regulation on the confiscation of alcoholic beverages and
The tobacco products are carried out according to the
Legislation.
6. Confated alcoholic beverages are subject to the missing or
An industrial recycling. Order of destruction or industrial processing
The confiscated alcoholic drinks are set by the Cabinet
Ministers of Ukraine. Confiscated tobacco products are subject to
A missing person. Order of destruction of the confiscated tobacco products
is set up by the Cabinet of Ministers of Ukraine. {Part of the sixth Article 9 in the edition of Law N 1685-III ( 1685-14 )
by 20.04.2000}

President of Ukraine
Um ... Kiev, 15 September 1995
N 329 /95-PL