Postal operators, attention!

One of the ways to distribute counterfeit excisable products is to sell them by individuals without proper state registration via the Internet with delivery of such products by postal operators.

STS and its territorial subdivisions constantly monitor Internet sites that publish suggestions for the sale of counterfeit excisable products at the below-market prices and without appropriate marking of excise tax stamps. STS’s officials, within a framework of control and audit measures, place orders for the purchase of such products, delivery of which is performed by postal operators.

STS, performing its functions, sends information regarding senders of the counterfeit excisable products, recipients of funds (individuals) with a package of documents confirming a purchase (order) to the competent authorities that according to their functional powers have a right to take measures to identify violators and withdraw the counterfeit excisable products from turnover.

Sub-paragraph 14.1.109 Paragraph 14.1 Article 14 of the Tax Code of Ukraine (hereinafter – Code) stipulates that labeling of alcoholic beverages, tobacco products and liquids used in electronic cigarettes is affixing of the excise tax stamp on a bottle (package) of alcoholic beverage, pack (package) of tobacco product or container (package) with liquid used in electronic cigarettes in manner prescribed by the Cabinet of Ministers of Ukraine for production, storage and sale of excise stamps.

Resolution of the Cabinet of Ministers of Ukraine as of 27.12.2010 № 1251 approved Regulations on the production, storage, sale of excise tax stamps and labeling of alcoholic beverages, tobacco products and liquids used in electronic cigarettes (hereinafter – Regulation № 1251).

Third paragraph of Paragraph 226.9 Article 226 of the Code stipulates that alcoholic beverages are considered to be unmarked, which were marked with a deviation from requirements of Regulation № 1251, according to which production, storage, sale of excise tax stamps and labeling of alcoholic beverages are carried out.

STS draws attention to the fact that currently, according with Article 17 of the Law of Ukraine as of 19.12.95 № 481/95-VR “On the state regulation of production and turnover of ethyl alcohol, cognac and fruit, alcoholic beverages, tobacco products, liquids used in electronic cigarettes and fuel”, there are applicable to business entities financial sanctions in the form of fines totaling 200% of the value of products, but not less than 17 thousand UAH in case of production, storage, transportation, sale of the counterfeit alcoholic beverages or tobacco products (including foreign business entities operating through their registered permanent establishments); alcoholic beverages or tobacco products without excise tax stamps of the established sample or with counterfeit excise tax stamps.

Given the above specified, in order to prevent potential violations of the Code and Regulation № 1251 when transporting and storing excisable products without proper marking of excise tax stamps, it is advised for postal operators to review the organization of postal services according to current legislation of Ukraine.

We rely on understand and jointly overcome situation in the shadow market of excisable products which threatens economic security of Ukraine, public health, fair competition on the excisable market, investment attractiveness and image of Ukraine.

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