LAW OF UKRAINE

of December 19, 1995 No. 481/95-BP

About state regulation of production and turnover of ethyl alcohol, spirit distillates, alcoholic beverages of tobacco products, the liquids used in electronic cigarettes and fuels

This Law determines the basic principles of state policy concerning regulation of production, export, import, wholesale and retail trade by ethyl alcohol, spirit distillates, bioethanol, alcoholic beverages, tobacco products and fuel, ensuring their high quality and protection of health of citizens, and also strengthenings of fight against illegal production and turnover of alcoholic beverages, tobacco products, liquids which are used in electronic cigarettes and the liquids used in electronic cigarettes and fuel in the territory of Ukraine.

Operation of this Law does not extend to retail trade by wines table, except the cases provided by this Law and also to production of wines of grape and fruit and berry drinks honey, the fruit liqueurs and tinctures made by citizens in house conditions for own consumption.

Section I. General provisions

Article 1. Determination of the basic concepts and terms

In this Law the stated below terms are used in such sense:

ethyl alcohol - alcohol, is classified in goods items of 2207 and 2208 according to UKTVED and is made of agricultural products or of non-food types of raw materials on special technologies;

the paragraph third is excluded according to the Law of Ukraine on June 29, 2023 of 29.06.2023 No. 3193-IX

alcohol the cognac-alcohol distillate received by conversion of wine materials grape on cognac technology for production of cognac of Ukraine and other alcoholic beverages;

alcohol the fruit-alcohol distillate received by way of distillation to strength no more than 86% about. product of spirit fermentation of fleshy fruit, including bananas, or must from such fruit, berries or vegetables, with stones or without stones, with preserving in distillate of aroma and taste, derivative of the distilled raw materials, content of volatiles in which constitutes 2 grams and more on 1 liter of alcohol in case of 100% about., content of cyanhydric acid - no more 0,07 of gram on 1 liter of alcohol in case of 100% about. (for alcoholic drink from stone fruit), the maximum content of methanol-10 of grams on 1 liter of alcohol in case of 100% about;

bioethanol - the ethyl alcohol dehydrated, made of biomass or of ethyl alcohol - raw for use as biological fuel or biocomponent which belongs to goods item of 2207 according to UKT foreign trade activities.

alcoholic beverages - the products received by spirit fermentation of sacchariferous materials or made on the basis of food alcohols with content of ethyl alcohol of more 0,5 of percent of volume units which are specified in goods items 2203, of 2204, of 2205, 2206 (except kvass of "live" fermentation), 2208 according to UKT foreign trade activities, and also with content of ethyl alcohol of 8,5 of percent of volume units and more which are specified in goods items 2103 90 30th 00, 2106 90 according to UKT foreign trade activities;

low alcohol drinks - alcoholic beverages with content of ethyl alcohol from 0,5 to 8,5 of percent of volume units and extractive substances no more than 14,0 of on 100 cm 3, made on the basis of aqueous-alcoholic mix with use of ingredients, semifinished products and preservatives, saturated or unsaturated carbon dioxide;

beer - the foamy alcoholic drink saturated with carbon dioxide with content of ethyl alcohol from 0, percent of volume units received during fermentation of the become tipsy must by beer yeast, UKT foreign trade activities relating to commodity group by code 2203;

beer nonalcoholic - the foamy drink saturated with carbon dioxide received in case of fermentation of the become tipsy must by beer yeast with volume fraction of alcohol no more than the percent 0,5 received by dialysis or interruption of the main fermentation, or production of beer must with reduced share of solids in initial must, relating to commodity group of UKT foreign trade activities by code 2202;

tobacco products - filtered cigarettes or without filter, cigarette, cigar, cigarillo, and also pipe, snuff, sucking, chewing tobacco, rustic tobacco and other products from tobacco or its substitutes for smoking, shuffing, suction, chewing or inhalation without burning by heating;

wholesale trade - activities for acquisition and the corresponding transformation of goods for their following realization to subjects of managing (including foreign subject of managing which is effective through the registered permanent mission) retail trade another subjects of managing (including foreign subject of managing which is effective through the registered permanent mission);

retail trade - sales activity of goods directly to citizens and other final consumers for their personal non-commercial use irrespective of form of calculations, including on flood at restaurants, cafe, bars, other subjects of managing (including foreign subject of managing which is effective through the registered permanent mission) public catering;

the place of trade - the place of sales of goods, including on flood, in one trade room (building) in the place of its actual arrangement, for tobacco products of the liquids used in electronic cigarettes and beer - without restriction of the area, for alcoholic beverages, except beer, - the floor space at least 20 sq.m, equipped with registrars of settlement transactions and/or program registrars of settlement transactions by program registrars of settlement transactions (irrespective of their quantity) or where there are books of accounting of settlement transactions (irrespective of their quantity) in which proceeds from sales of alcoholic beverages and tobacco products of the liquids used in electronic cigarettes irrespective of whether sale of other goods is drawn up through them are fixed;

raw materials - objects of the labor and natural components which are subject to the subsequent conversion;

illicit trafficking in ethyl alcohol, spirit distillates, bioethanol, alcoholic beverages and tobacco products, tobacco raw materials, the liquids used in electronic cigarettes and fuel - import, export, transportation, storage, trade in ethyl alcohol, spirit distillates, bioethanol, alcoholic beverages, tobacco products, tobacco raw materials, the liquids  used in electronic cigarettes and fuel with violation of requirements of the legislation regulating these questions;

falsification of alcoholic beverages and tobacco products intentional, with a mercenary motive production of alcoholic beverages and tobacco products of the liquids used in electronic cigarettes and fuels with violation of technology or with unauthorized use of sign for goods and services, or copying of form, packaging, external design, and equally direct reproduction of goods of other entrepreneur with unauthorized use of his name.

Bona long-term use by two and more subjects of managing is not considered falsification (including the foreign subject of managing, who acts through the registered permanent mission) - the residents or subjects of managing (including the foreign subject of managing, which is effective through the registered permanent mission) who are their legal successors, signs for designation of homogeneous goods, the rights to which make sure the certificates on signs for goods and services received before enforcement of item 4 of article 6 of the Law of Ukraine "About protection of the rights to signs for goods and services", if such use began before state registration of such signs;

illegal production of ethyl alcohol, spirit distillates, bioethanol, alcoholic beverages, tobacco products, the liquids used in electronic cigarettes and fuel production of ethyl alcohol, spirit distillates, bioethanol, alcoholic beverages, tobacco products, liquids used in electronic cigarettes and fuel without availability of the license for implementation of the corresponding type of economic activity.

complete production cycle of production - set of rooms, processing and other equipment, the corresponding engineering procedures providing conversion of raw materials in products ready for realization to the final consumer, and also laboratories, (own or attracted on a contract basis in the cases provided by this Law), accredited according to the legislation;

the storage location - the place used for storage of ethyl alcohol, bioethanol and spirit distillates or the room used for storage of alcoholic beverages of the tobacco products, tobacco raw materials and liquids used in electronic cigarettes which location information is entered in the Unified state register of storage locations;

The unified state register of storage locations (Unified register) the list of storage locations which is kept by tax authorities and contains the location information of storage locations and the information about applicants determined by this Law;

The paragraph twenty third is excluded according to the Law of Ukraine of 30.11.2021 No. 1914-IX

cancellation of the license - deprivation of the subject of managing (including foreign subject of managing which is effective through the registered permanent mission) the rights to carrying out the activities specified in the license;

the license (special permission) - the document certifying the right of the subject of managing (including foreign subject of managing which is effective through the registered permanent mission)  on carrying out one of the types of activity specified in this Law during certain term;

distillate grape spirit - distillate with volume fraction of alcohol of ethyl from 70 to 80% about., received by distillation of wine materials grape, made without use of sulphurous anhydride or content of sulphurous acid in which is reduced by its removal (desulphitation) with the established regulations, including wines of grape, grape desulfitirovanny wines, unsuitable for production, the wrung-out barmy and gushchevy rainfall, grape residue on special devices of continuous or periodic action, method of fractionation or double vygonka with receipt of primary distillation of distillate with content of alcohol from 23 to 32% about., with subsequent its fractionation for increase in volume fraction of ethyl alcohol from 70 to 80%, it is used for production of fortified grape wines, other product of winemaking from grape raw materials or the subsequent rectification;

the ethyl alcohol rectified grape - the alcohol received by fractional distillation and purification of distillate grape spirit before the content of other products and substances determined by the regulatory legal act and intended for production of grape wines and alcoholic beverages;

crude alcohol fruit - the distillate received by distillation of secondary raw material resources of fruit and berry winemaking, which is raw materials for production of the ethyl alcohol rectified fruit;

the ethyl alcohol rectified fruit - the alcohol received by fractional distillation and purification of alcohol raw fruit before the content of other products and substances determined by the regulatory legal act and intended for production of fruit and berry wines and alcoholic beverages;

the minimum wholesale selling prices on alcoholic beverages - the prices determined by codes of products of the Ukrainian classification of goods of foreign economic activity for 1 liter of 100 percent alcohol, estimated proceeding from the lowest wholesale price on domestic or contractual cost on import products, taxes and fees which according to the current legislation are subject to payment from unit of production by domestic manufacturers and importers, and taking into account container cost;

the minimum retail prices on alcoholic beverages - the prices determined proceeding from the minimum wholesale selling prices on these products and the trade allowance;

The unified state register of subjects of managing (including foreign subjects of managing which are effective through the registered permanent missions) which obtained licenses for the right of production and/or wholesale trade by ethyl alcohol, spirit distillates, bioethanol, alcoholic beverages, tobacco products, liquids which are used in electronic cigarettes, and on the right of retail trade by alcoholic beverages, tobacco products, liquids which are used in electronic cigarettes (further - the Unified register of licensees on production and the address of alcohol, the alcoholic beverages, tobacco products and liquids used in electronic cigarettes), - the list of subjects of managing (including foreign subjects of managing which are effective through the registered constants

representations) which obtained licenses for the right of production and wholesale trade by alcohol ethyl, cognac and fruit and grain distillate, ethyl alcohol the rectified grape, ethyl alcohol rectified fruit, distillate grape spirit, alcohol raw fruit, bioethanol, alcoholic beverages, tobacco products, liquids which are used in electronic cigarettes, and on the right of retail trade by alcoholic beverages, tobacco products, liquids which are used in electronic cigarettes;

The unified register of licensees on production and the address of alcohol, the alcoholic beverages, tobacco products and liquids used in electronic cigarettes is kept by the central executive body realizing the state tax policy, according to the procedure, approved by the Cabinet of Ministers of Ukraine, and is placed in open entry;

The unified register of licensees on production and the address of alcohol, the alcoholic beverages, tobacco products and liquids used in electronic cigarettes contains data relatively:

licensees (for legal entities - the name, the EGRPOU code, for physical persons - subjects of managing (including foreign subjects of managing which are effective through the registered permanent missions) - surname name, middle name, number of accounting card of the taxpayer or series and passport number (for physical persons which because of the religious beliefs refused adoption of registration number of accounting card and notified on it the relevant tax authority and have mark in the passport), for joint activities without creation of the legal entity - the name, the EGRPOU code of person responsible for accounting of joint activities, for the foreign subject of managing - the name of permanent mission, registration number of permanent mission;

production sites, and/or wholesale trade by ethyl alcohol, spirit distillates, bioethanol, alcoholic beverages, tobacco products, liquids which are used in electronic cigarettes, places of retail trade by alcoholic beverages, tobacco products, liquids which are used in electronic cigarettes (address);

dates of issue/cancellation and effective period of the license for the right of production, wholesale trade by alcohol ethyl, cognac and fruit and grain distillate, ethyl alcohol the rectified grape, ethyl alcohol rectified fruit, distillate grape spirit, alcohol raw fruit, bioethanol, alcoholic beverages, tobacco products, liquids which are used in electronic cigarettes, retail trade by alcoholic beverages, tobacco products, liquids which are used in electronic cigarettes;

the ethyl alcohol which is not denatured - the alcohol rectified without denaturant additives with content of alcohol of 80% about. and more, received by fractional distillation of ethyl alcohol - raw or the bragorektifikatsiy ripened distiller's wort;

alcohol ethyl denatured alcohol ethyl rectified and other types of ethyl alcohol of any fortress mixed with other substances (denaturant additives) which do it non drinkable, but do not interfere with its use for the industrial purposes. The list of denaturant additives for denaturation of alcohol ethyl, held for use on customs area of Ukraine, affirms the Cabinet of Ministers of Ukraine. Denaturant additives for denaturation of alcohol ethyl, held for use out of customs area of Ukraine, are determined by conditions of the relevant agreement for export;

the paragraph of the fortieth is excluded according to the Law of Ukraine on June 29, 2023 of 29.06.2023 No. 3193-IX

alcohol the ethyl-raw-alcohol received by way of bragorektifikation of the ripened distiller's wort from starch-containing or sacchariferous agricultural products which is raw materials for production of the ethyl alcohol rectified or bioethanol;

the medical prevention - information on harmful effects of the use of tobacco products on health of the person which is on packs, boxes, souvenir boxes and also on packaging (except for transparent obvertok) in which tobacco products are in packs or boxes. The medical prevention consists of black rectangular frame at least three millimeters thick and the text placed in such frame. Medical preventions can be the main and additional.

The unified state register of the equipment for preparation or processing of tobacco, tobacco raw materials, industrial production of tobacco products (further - the Unified register of the equipment) - the information and communication system providing collection, accumulating, protection, accounting, reflection, processing of register data and provision of register information on the list of the equipment for preparation or processing of tobacco, tobacco raw materials, industrial production of tobacco products. The unified register of the equipment is kept in electronic form.

Equipment for preparation or processing of tobacco, tobacco raw materials, industrial production of tobacco products:

the automated machines (mechanisms) intended for:

preparation or processing of tobacco, tobacco raw materials;

cutting of tobacco leaf for subsequent use in tobacco products manufacture;

productions of the recovered tobacco;

production (productions) of cigarettes, cigarettes, cigarillos by investment of tobacco leaf or tobacco mix in cigarette paper or cigarette sleeves, or sheets of tobacco with the subsequent forming of such tobacco products;

packaging of certain quantity of cigarettes, cigarettes, cigarillos in packs of the corresponding format by distribution of single flow to portions of certain quantity, insertion of such portions in procurement of pack of the corresponding format and final forming of pack with certain quantity of such tobacco products;

the automated machines (mechanisms) - the equipment with electric or not electric heating for processing of materials by change of temperature and the mechanical devices used for industrial production of pipe, snuff, sucking, chewing tobacco or its substitutes (cutting, mixing, forming of pipe tobacco, rustic tobacco, tabakosoderzhashchy mixes for hookahs, final forming of pack (packaging) of tobacco or rustic tobacco for suction, chewing, shuffing or inhalation without burning by heating);

the automated machines (mechanisms) intended for drawing brands of the excise tax on packs of the corresponding format;

the main fraction of spirit distillate - the first isolated part of the distillate received by distillation (distillation) after spirit fermentation of agricultural products;

residual fraction of spirit distillate - the last isolated part of the distillate received by distillation (distillation) after spirit fermentation of agricultural products;

wine materials - the products of primary conversion of grapes, fruits and berries, solution of natural bee honey intended for production of alcoholic products;

wine materials grape - products of primary conversion of grapes for production of wines, products of winemaking, spirit distillates;

wine materials fruit and berry - the wine materials received by primary conversion of fruits and berries, intended for production of wines fruit and berry and other alcoholic fruit and berry products;

wine materials honey - the wine materials received by dissolution of natural bee honey in juice or wine materials fruit and berry, intended for production of wines honey and other alcoholic products from honey;

grape wine (wine) - the alcoholic drink received by complete or partial spirit fermentation of previously crushed or not crushed fresh grapes or grape must, having the actual fortress on amount at least 9% about., general fortress on amount no more than 15% about., general acidity gram 3,5 on 1 liter or 46,6 of milliekvivalent on 1 liter in terms of tartaric acid suffices if other is not determined by the law;

wine fruit and berry - the wine made from fruits and berries which fortress is acquired as a result of spirit fermentation of the crushed fruits and berries or svezheotzhaty juice and in case of production of wines of fruit and berry fortified - raises by addition of the ethyl alcohol rectified;

drinks honey - the drinks made from natural bee honey which fortress is acquired as a result of spirit fermentation of solution of natural bee honey and in case of production of drinks of honey fortified - increases by addition of the ethyl alcohol rectified;

grain distillate - the spirit distillate received by distillation (distillation) of mature distiller's wort of grain crops which has the organoleptic characteristics derivative of the used raw materials and is used for production of alcoholic drinks;

fruits, berries, grapes, self-produced honey - fruits, berries, grapes which cultivation the subject of managing (including foreign subject of managing which is effective through the registered permanent mission) performs on the parcels of land belonging to it based on any corporeal right determined by the legislation of Ukraine and/or honey which this subject of managing (including foreign subject of managing which is effective through the registered permanent mission) receives from the bee colonies belonging to it based on any corporeal right determined by the legislation of Ukraine;

small productions of products of winemaking - the subjects of managing (including the foreign subjects of managing acting through the registered permanent missions) performing on complete production cycle production and flood in consumer pack of alcoholic beverages without the alcohol addition (wines grape, including sparkling, gassy, wines fruit and berry, drinks honey) which is not exceeding 10000 decalitres for calendar year, from the self-produced wine materials received by conversion independently grown up/made and/or the acquired fruits, berries, grapes, honey provided that the acquired fruits, berries, grapes, honey have exclusively Ukrainian origin.

fuel production site - the place (territory) on which constructions and/or the equipment, and/or the reservoirs used for production and/or fuel storage on the property right or uses are located;

the storage location of fuel - the place (territory) on which constructions and/or the equipment, and/or the reservoirs used for fuel storage on the property right or uses are located;

the place of wholesale trade by fuel - the place (territory) on which constructions and/or the equipment, and/or the reservoirs used for implementation of wholesale trade and/or fuel storage on the property right or uses are located;

the place of retail trade by fuel - the place (territory) on which constructions and/or the equipment, and/or the reservoirs used for retail trade and/or fuel storage on the property right or uses are located;

fuel production - activities for oil refining, gas condensate, natural gas and their mix as a result of which receive fuel or other products of conversion;

fuel storage - activities for fuel storage (own or received from other persons) with change or without change of its physical and chemical characteristics;

wholesale trade by fuel - activities for acquisition and further realization of fuel with change or without change of its physical and chemical characteristics to subjects of managing (including foreign subject of managing which is effective through the registered permanent mission) retail and/or wholesale trade and/or to other persons;

retail trade by fuel - activities for acquisition or obtaining and further sale or leave of fuel with change or without change of its physical and chemical characteristics from the refueling station / the autogas-filling station / the gas-filling station / gas-filling Item and other places of retail trade through fuel-dispensing columns and/or maslorazdatochny columns and/or realization of the liquefied hydrocarbon gas in cylinders for household requirements of the population and other consumers;

The unified state register of subjects of managing (including foreign subject of managing which is effective through the registered permanent mission) which obtained licenses for the right of production, storage, wholesale and retail trade by fuel, and production sites, storage, wholesale and retail trade by fuel (further - the Unified register of licensees and places of the address of fuel) - the list of subjects of managing (including foreign subject of managing which is effective through the registered permanent mission) which obtained licenses for the right of production, storage, wholesale and retail trade by fuel, and production sites, storage, wholesale and retail trade by fuel by subjects of managing (including foreign subject of managing which is effective through the registered permanent mission), which perform activities on such places based on the granted licenses.

The unified register of licensees and places of the address of fuel is kept by the central executive body, realizing the state tax policy, according to the procedure, approved by the Cabinet of Ministers of Ukraine, and is placed in open entry.

The unified register of licensees and places of the address of fuel contains data relatively:

licensees (for legal entities - the name, the EGRPOU code, for physical persons subjects of managing (including foreign subject of managing which is effective through the registered permanent mission) - surname name, middle name, number of accounting card of the taxpayer or series and passport number (for physical persons which because of the religious beliefs refused adoption of registration number of accounting card and notified on it the relevant tax authority and have mark in the passport), for joint activities without creation of the legal entity - the name, the EGRPOU code of person responsible for accounting of joint activities for the foreign subject of managing (including foreign subject of managing which is effective through the registered permanent mission) - the name of permanent mission, registration number of permanent mission);

production sites, storages, wholesale, retail trade by fuel (address);

date of issue/cancellation and effective period of the license for the right of production, storage, wholesale, retail trade by fuel;

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