Please note that when excise tax payers declare operations for the sale of fuel (liquefied gas (propane or a mixture of propane and butane), other gases, butane, isobutane), which according to Sub-paragraph 230.1.3 Paragraph 230.1 Article 230 of the Tax Code of Ukraine are accounted for under conditional code 2711 in liters, reduced to a temperature of 15°C, such taxpayers declare tax liabilities when carrying out operations for the sale of liquefied gas under the conditional product code 2711 00 00 00.