Is it necessary to enter information on the location of storage facilities for liquids used in electronic cigarettes in the Unified State Register of Storage Locations?

Article 1 of the Law of Ukraine № 481/95-BP as of 19.12.1995 "On state regulation of production and turnover of ethyl alcohol, cognac and fruit, alcoholic beverages, tobacco products, liquids used in electronic cigarettes and fuel" with changes and amendments (hereinafter – Law № 481) stipulates that the Unified State Register of Storage Locations (Unified Register) is a list of storage places maintained by tax authorities and contains information on the location of storage places and information on applicants specified by the Law № 481.

Procedure for maintaining the Unified State Register of Storage Locations and the certificate form on entering storage place in the Unified State Register was approved by Order of the State Tax Administration of Ukraine № 251 as of 28.05.2002 (hereinafter – Procedure № 251), registered in the Ministry of Justice of Ukraine under № 670/6958 on 15.08.2002 with changes and amendments.

Paragraph 2.1 of Procedure № 251 determines that the following is entered in the Unified Register:

places of storage of alcoholic beverages and tobacco products;

places of storage of ethyl alcohol of business entities - producers of alcohol and alcoholic beverages;

places of storage of ethyl alcohol of business entities that receive alcohol to meet production and other needs, if its amount exceeds 100 decalitres per quarter.

Herewith, Sub-paragraph 14.1.252 Paragraph 14.1 Article 14 of the Tax Code of Ukraine as of 02.12.2010 № 2755-VI with changes and amendments (hereinafter – TCU) stipulates that tobacco products are cigarettes with or without a filter, cigarettes, cigars, cigarillos, as well as pipe, snuff, suction, chewing tobacco, shag and other tobacco products or their substitutes for smoking, sniffing, sucking or chewing and electronic cigarettes are products, which can be used for consumption (inhalation) of vapors formed by heating components of such product liquids containing or not containing nicotine (Paragraph 14.1.56 Note 4 Paragraph 14.1 Article 14 of the TCU).

Paragraph 14.1.56 Note 4 Paragraph 14.1 Article 14 of the TCU stipulates that liquids used in electronic cigarettes are liquid mixtures of chemicals, whether or not containing nicotine, used to create vapors in electronic cigarettes and contained, in particular, in cartridges, refill containers and other containers.

As follows, information on the storage of liquids used in electronic cigarettes does not need to be entered in the Unified Register.

More information is in the “Knowledge Base” of public information and reference resource