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of July 16, 2025 No. 890
About approval of the Procedure for marking of the alcoholic beverages, tobacco products and liquids used in electronic cigarettes, and recognition voided some resolutions of the Cabinet of Ministers of Ukraine
According to article 226 of the Tax Code of Ukraine the Cabinet of Ministers of Ukraine decides:
1. Approve the Procedure for marking of the alcoholic beverages, tobacco products and liquids used in electronic cigarettes which is applied.
2. Recognize invalid resolutions of the Cabinet of Ministers of Ukraine according to the list which is attached.
3. This resolution becomes effective since January 1, 2026.
Prime Minister of Ukraine
D. Shmygal
Approved by the Resolution of the Cabinet of Ministers of Ukraine of July 16, 2025, No. 890
1. This Procedure determines the mechanism of implementation of marking of the alcoholic beverages, tobacco products and liquids used in electronic cigarettes according to articles 226 and 227 of the Tax Code of Ukraine (further - the Code) and the Law of Ukraine "About state regulation of production and turnover of alcohol ethyl, spirit distillates, bioethanol, alcoholic beverages, tobacco products, tobacco raw materials, liquids used in electronic cigarettes and fuel" (further - the Law).
2. The alcoholic beverages, tobacco products and liquids used in electronic cigarettes except specified in Item 226.10 of article 226 of the Code are subject to marking.
3. Marking of the alcoholic beverages, tobacco products and liquids used in electronic cigarettes or transfer of unique identifiers and/or graphical elements of electronic brands of the excise tax to other subjects of managing for their drawing on each separate packing unit of the alcoholic beverages, tobacco products and liquids used in electronic cigarettes, in cases, stipulated in Item 227.4 articles 227 of the Code provide economic operators according to requirements of the Code and the law in case of production of such goods (products) on customs area of Ukraine, to import of such goods (products) to customs area of Ukraine or in the mode of customs warehouse to release in free circulation on customs area of Ukraine.
4. The alcoholic beverages, tobacco products and liquids used in electronic cigarettes, in cases, stipulated in Item 226.9 articles 226 of the Code are considered unmarked.
5. Marking of the alcoholic beverages, tobacco products and liquids used in electronic cigarettes is performed by the drawing graphical element of electronic brand of the excise tax and elements suitable for reading by the person in format of the first twelve symbols of the unique identifier, on each separate pack (single packaging) of tobacco product or bottle (single packaging) of alcoholic drink, or reservoir (single packaging) with the liquid used in electronic cigarettes.
6. The graphical element of electronic brand of the excise tax and elements suitable for reading by the person in format of the first twelve symbols of the unique identifier, are applied on the tobacco products carried to goods items by codes 2402 20 90 10, 2402 20 90th 20, 2402 10 00th 90, 2404 11 00 10 according to UKTVED is direct in case of tobacco products manufacture on single packaging by method which provides not duplication of information which application is provided by the Law.
7. The graphical element of electronic brand of the excise tax and elements suitable for reading by the person in format of the first twelve symbols of the unique identifier, are applied on any surface of single packaging of goods (products) (except the tobacco products carried to goods items by codes 2402 20 90 10, 2402 20 90th 20, 2402 10 00th 90, 2404 11 00 10 according to UKTVED) with method which makes impossible their replacement, reuse or any change and provides not duplication of information which application is provided by the Law.
8. The unique identifiers applied on the tobacco products made in the member state of the European Union according to regulations of the European Union on the questions concerning creation and ensuring functioning of system of tracking of tobacco products shall provide identification of such tobacco products in Electronic system of turnover of the alcoholic beverages, tobacco products and liquids used in electronic cigarettes.
9. In case of seal of graphical elements of electronic brand of the excise tax on physical carriers such graphical elements of electronic excise stamp are put with method which does not allow to remove them from products without damage and provides not duplication of information which application is provided by the Law.
10. Unique group identifiers in case of their forming are applied on group shipping package with method which allows to read out them.
11. The graphical element of electronic brand of the excise tax consists of DataMatrix, shall correspond the DataMatrix ECC 200 version or its last equivalent.
Symbols of the unique identifier which are coded in DataMatrix shall conform to requirements concerning the symbols specified in the DSTU ISO/IEC 16022 standard.
Minimum the acceptable quality level of seal of DataMatrix shall correspond to grade 2 according to the standard of quality evaluation of seal DataMatrix ISO/IEC 15415.
Economic operators use in the activities the scanning devices which are adjusted on reading (scanning) of graphical element of electronic brand of the excise tax which symbols of the unique identifier are created in DataMatrix which corresponds to state standard specification ISO/IEC 16022.
12. For the purpose of informing the physical persons which reached 18-year age, not being economic operators on possibility of receipt of open information by them from Electronic system of turnover of the alcoholic beverages, tobacco products and liquids used in electronic cigarettes together with the graphical element of electronic brand of the excise tax and elements suitable for reading by the person in format of the first twelve symbols of the unique identifier, the method of scanning of graphical element of electronic brand of the excise tax can be specified.
Approved by the Resolution of the Cabinet of Ministers of Ukraine of July 16, 2025, No. 890
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