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RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of December 27, 2010 No. 1251

About approval of the Regulations on production, storage, sale of brands of the excise tax and marking of the alcoholic beverages, tobacco products and liquids used in electronic cigarettes

(as amended on 26-08-2021)

According to Item 226.3 of article 226 of the Tax Code of Ukraine the Cabinet of Ministers of Ukraine decides:

1. Approve Regulations on production, storage, sale of brands of the excise tax and 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, 2011.

Prime Minister of Ukraine

N. Azarov

Approved by the Resolution of the Cabinet of Ministers of Ukraine of December 27, 2010 No. 1251

Regulations on production, storage, sale of brands of the excise tax and marking of the alcoholic beverages, tobacco products and liquids used in electronic cigarettes

Production and storage of brands of the excise tax

1. Brands of the excise tax for alcoholic beverages, tobacco products, tabakosoderzhashchy products for electric heating (TIEN) by means of heater with electronic control and the liquids used in electronic cigarettes (further - brands), are produced from paper weighing 70 +-by 2,5 of g/sq.m and have the following sizes:

for alcoholic beverages: length - 160 millimeters +-millimeter 0,25, width - 20 millimeters +-millimeter 0,25;

for tobacco products, tabakosoderzhashchy products for electric heating (TIEN) by means of heater with electronic control and the liquids used in electronic cigarettes: length - 44 millimeters +-millimeter 0,25, width - 20 millimeters +-millimeter 0,25.

2. Samples of brands are developed by the Ministry of Finance together with GNS, Ministry of Economics, the SSU, the Ministry of Internal Affairs, Ministry of Justice and affirm the Cabinet of Ministers of Ukraine.

3. Brands of the established sample are made to order Mindokhodov by the state company which treats the sphere of management of Ministry of Economics (further - the manufacturing company).

The order is drawn up according to rules of production of forms of the securities and documents of strict accounting approved by the Ministry of Finance, the SSU and the Ministry of Internal Affairs.

GNS monthly submits with use of means of information protection (in encrypted form) to the manufacturing company the summary request calculation for production of necessary quantity of brands and pays the expenses connected with their production.

The manufacturing companies and importers of alcoholic beverages, tobacco products, tabakosoderzhashchy products for electric heating (TIEN) by means of heater with electronic control and the liquids used in electronic cigarettes (further - buyers of brands), submit means of electronic communication electronically with observance of requirements of the Laws of Ukraine "About electronic documents and electronic document management" and "About electronic confidential services" monthly to the 8th to the seller of brands of the excise tax (further - the seller of brands) for satisfaction in two months of need for brands such information: the preliminary request calculation about the need for brands by their types, details of the payment document / payment documents (number, date of the payment order and the amount of the listed money) on transfer of payment for production of brands and the report on use of the brands acquired last month. The concept "seller of brands of the excise tax" is used in the value given in the Tax code of Ukraine.

In case of not receipt within 24 hours to the buyer of brands of confirmation about the obtaining fact means of electronic communication electronically with observance of requirements of the Laws of Ukraine "About electronic documents and electronic document management" and "About electronic confidential services" information specified in paragraph four of this Item, the buyer of brands no later than the 10th in which the preliminary request calculation is submitted can submit to the seller of brands such information in paper form.

To the 18th in which the preliminary request calculation is submitted according to the paragraph to the fourth this Item buyers of brands have the right to perform adjustment of such request calculation towards increase which does not exceed the amount determined in it, by submission of the additional preliminary request calculation means of electronic communication electronically with observance of requirements of the Laws of Ukraine "About electronic documents and electronic document management" and "About electronic confidential services".

In case of not receipt within 24 hours to the buyer of brands of confirmation about the obtaining fact means of electronic communication electronically with observance of requirements of the Laws of Ukraine "About electronic documents and electronic document management" and "About electronic confidential services" information specified in paragraph six of this Item, the buyer of brands no later than the 20th in which the preliminary request calculation is submitted can submit to the seller of brands the additional preliminary request calculation in paper form.

In case of refusal the manufacturing companies and importers of alcoholic beverages, tobacco products, tabakosoderzhashchy products for electric heating (TIEN) by means of heater with electronic control and the liquids used in electronic cigarettes, from receipt of the brands ordered by them which are made according to the submitted preliminary request calculation the cost of such brands is not compensated.

4. Brands are produced by blocks which are packed into packs. The format of blocks, quantity of brands in the block and the number of blocks, in pack can change in coordination with GNS.

Brands on provision of GNS are delivered in copies or in blocks.

5. The amount of payment for one brand for alcoholic beverages constitutes 0, 1926 hryvnias, for tobacco products, tabakosoderzhashchy products for electric heating (TIEN) by means of heater with electronic control and the liquids used in electronic cigarettes - 0, 091 hryvnias.

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