According to requirements of Article 15 of the Law of Ukraine as of 19.12.1995 № 481/95-VR “On the state regulation of production and turnover of ethyl alcohol, cognac and fruit, alcohol beverages, tobacco products and fuel” (with amendments according to the Law № 318-IX as of 03.122019), the import and wholesale trade of alcohol beverages are carried out by business entities of all forms of ownership with presence of license for the wholesale trade. Alcohol beverages are exported by business entities of all forms of ownership on the basis of production license or the wholesale license. Wholesale trade of fuel and fuel storage are carried out by business entities (including foreign business entities operating through their registered permanent establishments) of all forms of ownership with a license.
Article 226 of the Tax Code stipulates that in case of alcohol beverages production and tobacco products in the customs territory of Ukraine or import of such products to the customs territory of Ukraine, the taxpayers are obliged to ensure their marking with standard marks in a way that the excise mark is torn during uncorking (disclosure) of products.
Presence of a duly affixed excise tax mark of established sample on a bottle (package) of alcohol beverage and a pack (package) of tobacco product is one of the conditions for import and sale of such goods to consumers across the customs territory of Ukraine, as well as a proof of tax payment and legality.
Given the above mentioned and the fact that initial stage for the import of alcohol beverages and tobacco products to the customs territory of Ukraine is a receipt of excise tax marks by the importing company, the sale of excise tax marks to importing companies from 01.07.2020 is carried out only with a presence of the wholesale license.