Regarding the minimal retail price for aromatized wine-based beverages according to the product code according to Ukrainian classification of the FEA goods 2206 00 39 00 with a capacity of 0.33 liters in a glass bottle with a flat tin lid without ties and fasteners, common for soft drinks, as well as / or aluminum or tin ordinary for low-alcohol beverages, subject to provisions of Resolution of the Cabinet of Ministers of Ukraine of 13.01.2021 № 17 “On amendments to Resolution of the Cabinet of Ministers of Ukraine as of 30.10.2008 № 957”.
Right to set minimal wholesale and retail prices for alcohol beverages is granted to the Cabinet of Ministers of Ukraine (Part 12 Article 18 of the Law of Ukraine as of 19.12.1995 № 481/95-VR “On state regulation of production and turnover of ethyl alcohol, cognac and fruit, alcohol beverages and tobacco products, liquids used in electronic cigarettes and fuel”).
Cabinet of Ministers of Ukraine set amount of minimal wholesale and retail prices for certain types of alcohol beverages by Resolution of the Cabinet of Ministers of Ukraine as of 30.10.2008 № 957 (with amendments) (hereinafter – Resolution № 957).
Amendments to Resolution № 957, introduced by Resolution of the Cabinet of Ministers of Ukraine as of 13.01.2021 № 17 “On amendments to Resolution of the Cabinet of Ministers of Ukraine as of 03.10.2008 № 957” came into force from 26.01.2021. Particularly, specified amendments regard calculating the minimal retail price for sparkling alcohol beverages by product code according to Ukrainian classification of the FEA goods 2206 00 39 00 with description “Other fermented beverages, mixtures of fermented beverages and mixtures of fermented beverages with soft drinks” using different approaches depending on the type of material and volume of container into which they are poured, as well as method of their corking, namely:
109 UAH – in glass bottles with a capacity of 0.7 liters and 0.75 liters, corked with special stoppers for such beverages such as “mushroom”, which are held in place by ties or fasteners, and / or have excessive pressure caused by the presence of carbon dioxide in solution at the level of not less than 1 bar at a temperature of 20° C;
500 UAH – per 1 liter of 100% alcohol is another type of packaging material.
According to notes of the Appendix to Resolution № 957, the minimal retail prices at the time of sale, in particular other fermented beverages, mixtures of fermented beverages and mixtures of fermented beverages with soft drinks of different alcohol content in containers of different capacities are defined as by volume (in percent) and container capacity (in liters), divided by 100 percent.
As follows, determining the minimal retail price, below which any beverage can be traded under Ukrainian classification of the FEA goods code 2206 00 39 00, sparkling or carbonated in a glass bottle with a flat tin lid without ties and fasteners, as well as / or aluminum or tin can, is calculated as a product of relevant approved minimal prices, strength by volume (in percent) and container capacity (in liters), divided by 100 percent, for example in aluminum cans or glass bottles with a capacity of 0.33 liters and strength of 7 percent it should be calculated in the following way: 500*7*0.33 / 100.
