Taxpayers, attention!
Information regarding compiling and submitting declaration on the maximum retail prices for excisable products (goods)
From 29.11.2024, Order of the Ministry of Finance of Ukraine № 433 as of 09.09.2024 “On amendments to Order of the Ministry of Finance of Ukraine № 359 as of 25.03.2015” [1] came into force, according to which amendments have been made to the form of Declaration on the maximum retail prices for excisable products (goods) and Procedure for its preparation and submission, which provide for reflection in pieces, liters, kilograms, etc. of the unit quantity of products (goods) contained in a pack, packaging, container for which the maximum retail price is set.
Example: excisable products for which the manufacturer/importer plans to set the maximum retail prices:
Disposable electronic cigarettes with the proper name "D" containing 20 ml of liquid used in electronic cigarettes in a disposable electronic cigarette;
Tobacco mixtures for hookah (hookah tobacco) flavored with its own name "L" in the amount of 200 grams per pack/can;
Chewing tobacco in portions with its own name "SBR" 13 grams per pack;
Filter cigarettes with their own name "PP" 20 pieces in a pack;
Tobacco-containing products for electric heating (TVEN) with electronically controlled heater with its own name "ST" 20 pieces in a pack.
In this case, the main part of Declaration on the maximum retail prices for excisable products (goods) is filled in as follows (columns 5 and 6):
| № | Product code (product) according to Ukrainian classification of the foreign economic activity products | Description of products (goods) according to Ukrainian classification of the foreign economic activity products | Proper name of excisable products (goods) with additional information regarding characteristics (if available) | Measurement unit of products (goods) in a pack, packaging, container, etc., for which price is set | Quantity of products (goods) in a pack, package, container, etc., for which price is set) | Maximum retail price of a unit of goods (products), UAH, kopecks. |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 |
| 1 | 2404120010 | Liquids used in electronic cigarettes | Disposable electronic cigarettes (with liquid content) "D" | l | 0,02 | 280 |
| 2 | 2403110000 | Hookah tobacco | Tobacco mixtures for hookah (hookah tobacco) flavored "L" | kg | 0,2 | 1170 |
| 3 | 2403991000 | Chewing and snuff tobacco | Chewing tobacco in portions "SBR" | kg | 0,013 | 220 |
| 4 | 2402209020 | Filter cigarettes | Filter cigarettes "PP" | pcs | 20 | 125 |
| 5 | 2404110010 | Tobacco-containing products for electric heating (TVEN) with electronically controlled heater | Tobacco-containing products for electric heating (TVEN) with electronically controlled heater "ST" | pcs | 20 | 120 |
in column 5 "Measurement unit of products (goods) in a pack, packaging, container, etc. for which price is set" – measurement unit contained in the unit of products (goods), pcs., l, kg, etc. is indicated;
in column 6 "Quantity of products (goods) in a pack, packaging, container, etc., for which price is set" for excisable products that are taxed at the excise tax rates according to Article 215 Section VI of the Code, it is particularly indicated the following:
total number (pieces, units) of excisable products in a pack (packaging), specifically cigarettes, cigarillos, tobacco-containing products with electric heating (TVEN) – for excisable products for which the excise tax rates are set per 1000 pieces,
net weight (in kilograms) of the unit of packaged excisable products (goods), excluding weight of any container or packaging, rounded to five decimal places – for excisable products for which the excise tax rate per 1 kilogram is established,
volume (in liters) of the unit of packaged excisable products (goods), including electronic cigarettes, rounded to four decimal places – for excisable products for which the excise tax rates are set for 1 liter;
in column 7 "Maximum retail price of unit of products (goods), UAH, kopecks" the maximum retail price of the unit of products (goods) under its own name, established by the manufacturer or importer of this product, is indicated.
[1] Order of the Ministry of Finance of Ukraine № 433 as of 09.09.2024 “On amendments to Order of the Ministry of Finance of Ukraine № 359 as of 25.03.2015”, registered in the Ministry of Justice of Ukraine on 24.09.2024 under № 1439/42784 (Ofitsiynyy visnyk Ukrayiny, 2024, № 90 (30.10.2024), Article 5835
