Regarding amount of the minimum wholesale and retail prices for certain types of alcoholic beverages, starting from the date of entry into force of the Law of Ukraine № 4015-IХ...
Regarding amount of the minimum wholesale and retail prices for certain types of alcoholic beverages, starting from the date of entry into force of the Law of Ukraine № 4015-IХ as of 10.10.2024 "On amendments to the Tax Code of Ukraine and other laws of Ukraine regarding ensuring balanced budget revenues during the martial law"
On November 28, 2024, the Law of Ukraine № 4015-IХ as of 10.10.2024 "On amendments to the Tax Code of Ukraine and other laws of Ukraine regarding ensuring balanced budget revenues during the martial law" (hereinafter – Law № 4015) was returned with a signature of the President of Ukraine, according to which, particularly changes are made to the Law of Ukraine № 3817-IX as of 18.06.2024 "On state regulation of production and circulation of ethyl alcohol, alcohol distillates, bioethanol, alcoholic beverages, tobacco products, tobacco raw materials, liquids used in electronic cigarettes and fuel" (hereinafter – Law № 3817).
According to the made changes, Paragraph 32 was added to Section XIII "Transitional Provisions" of the Law № 3817, according to which, starting from the date of entry into force of the Law № 4015 – from day following the publication day:
for grape wines and other wine products, the minimum wholesale and retail prices for certain types of alcoholic beverages, approved by Resolution of the Cabinet of Ministers of Ukraine № 957 as of 30.10.2008 (hereinafter – Resolution № 957), increased by 50 percent, are applied;
State Tax Service publishes on its web portal information about the minimum wholesale and retail prices for certain types of alcoholic beverages from the date of entry into force of the Law № 4015.
In compliance with requirements of Paragraph 32 Section XIII of the Law № 3817, the State Tax Service informs about the minimum wholesale and retail prices for certain types of alcoholic beverages, established by Resolution № 957, taking into account 50 percent increase in their amount for grape wines and other wine products, from the date of entry into force of the Law № 4015, namely:
| Product code according to Ukrainian classification of the foreign economic activity product | Product description | Amount according to the Resolution № 957 | Amount according to Resolution № 957 with increase by 50 percent for grape wines and other wine products | ||||
| Minimum price for 1 liter of 100 percent alcohol, UAH | Retail price, UAH | Minimum price for 1 liter of 100 percent alcohol, UAH | Retail price, UAH | ||||
| wholesale and retail | retail | wholesale and retail | retail | ||||
| 2208 60, 2208 70, 2208 90 | Vodka and other alcoholic beverages | 321 | 447 |
| 321 | 447 |
|
| 2208 30 | Whiskey | 682 | 895 |
| 682 | 895 |
|
| 2208 40 | Rum and other spirituous distillates and alcoholic beverages obtained by distillation of fermented sugar cane products | 682 | 895 |
| 682 | 895 |
|
| 2208 50 | Gin and juniper tincture | 682 | 895 |
| 682 | 895 |
|
| 2208 20 | Ethyl distillates and spirits obtained by distilling grape wine or grape marc: |
|
|
|
|
|
|
|
| cognac (brandy) three stars | 412,5 | 641,6 |
| 618,75 | 962,4 |
|
|
| cognac (brandy) four stars | 455,2 | 696,7 |
| 682,8 | 1045,05 |
|
|
| cognac (brandy) five stars | 481,6 | 758,3 |
| 722,4 | 1137,45 |
|
|
| other alcoholic distillates and spirits, including | 412,5 | 641,6 |
| 618,75 | 962,4 |
|
|
| ordinary brandy, grape vodka | 387,7 | 593 |
| 581,55 | 889,5 |
|
| 2206 (except for 2206 00 31 00, 2206 00 51 00, 2206 00 81 00 - cider and perry (without added alcohol); 2206 00 59 00, 2206 00 89 00 - only fermented beverages obtained exclusively as a result of natural fermentation of fruit, berry and fruit-berry juices, with an alcohol content of no more than 8.5 percent by volume (without added alcohol) | Other fermented beverages, mixtures of fermented beverages and mixtures of fermented beverages with non-alcoholic beverages | 381 | 500 |
| 571,5
| 750
|
|
| 2206 00 31 00, 2206 00 51 00, 2206 00 81 00 | Cider and perry (without added alcohol) in 1 liter containers |
|
| 29,8 |
|
| 44,7
|
| 2206 00 59 00, 2206 00 89 00 | Only fermented beverages obtained exclusively as a result of natural fermentation of fruit, berry and fruit-berry juices, with an alcohol content of no more than 8.5 percent by volume (without added alcohol) in containers with a capacity of 1 liter |
|
| 29,8 |
|
| 44,7
|
| 2204 (except for 2204 10, 2204 21 06 00, 2204 21 07 00, 2204 21 08 00, 2204 21 09 00, 2204 29 10 00, 2205 10 10 00, 2205 90 10 00, 2206 00 39 00) | Natural grape wines in glass containers with a capacity of 0.7 l, in other containers with a capacity of 1 liter |
|
| 42 |
|
| 63
|
| 2204 (except for 2204 10, 2204 21 06 00, 2204 21 07 00, 2204 21 08 00, 2204 21 09 00, 2204 29 10 00, 2205 10 10 00, 2205 90 10 00, 2206 00 39 00) | Natural grape wines with added alcohol and strong in glass containers with a capacity of 0.7 l, in other containers with a capacity of 1 liter |
|
| 49 |
|
| 73,5
|
| 2205 (except for 2205 10 10 00, 2205 90 10 00) | Vermouths and other natural grape wines with added plant or flavoring extracts in glass containers with a capacity of 0.7 l, in other containers with a capacity of 1 liter |
|
| 49 |
|
| 73,5
|
| 2204 10, 2204 21 06 00, 2204 21 07 00, 2204 21 08 00, 2204 21 09 00, 2204 29 10 00, 2205 10 10 00, 2205 90 10 00, 2206 00 39 00 | Sparkling wines and aerated wines, fermented beverages, aromatized sparkling (aerated) wines (beverages) with actual strength of more than 1.2 percent by volume of ethyl alcohol but not more than 15 percent by volume of ethyl alcohol, provided that the ethyl alcohol contained in finished product is of entirely enzymatic (endogenous) origin, which are bottled with special corks for such beverages of the "mushroom" type, held in place by means of ties or clasps, and/or have excess pressure caused by the presence of carbon dioxide in solution at level of not less than 1 bar at a temperature of 20° C in glass containers with a capacity of 0.7 l and 0.75 l |
|
| 109 |
|
| 163,5
|
