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The document ceased to be valid since  June 23, 2019 according to Item 1 of the Presidential decree of Ukraine of June 20, 2019 No. 418/2019

PRESIDENTIAL DECREE OF UKRAINE

of September 18, 1995 No. 849/95

About introduction of brands of the excise duty on alcoholic beverages and tobacco products

Due to the implementation of the Presidential decree of Ukraine of July 12, 1995 "About excise duty brands on alcoholic beverages and tobacco products" I decide No. 609:

1. Approve Regulations on brands of the excise duty it (is applied).

2. Resolve storage, transportation and realization of alcoholic beverages and tobacco products without excise duty brands (in the presence of the documents confirming date of their production and/or import):

till December 15, 1995 - the goods imported on customs area of Ukraine not later than October 15, 1995;

till April 1, 1996 - the goods made in Ukraine not later than February 1, 1996.

3. To the Cabinet of Ministers of Ukraine in two weeks:

approve Rules of production, storage and sale of brands of the excise duty and marking of alcoholic beverages and tobacco products, the Procedure for realization or destruction of the confiscated alcoholic beverages and tobacco products;

determine the amount of payment for brands of the excise duty and conditional fixed rates of the excise duty for calculation of the amount of preliminary payment of the excise duty in cash or in the form of obligations by bills of exchange which are issued in case of acquisition of brands of the excise duty;

submit to the Verkhovna Rada of Ukraine the bill on modification and amendments to the Criminal code of Ukraine and the Code of Ukraine about administrative offenses concerning responsibility for illegal manufacture, counterfeit, illegal transfer (sale) of brands of the excise duty and illegal use of unmarked goods.

4. To provide to the Ministry of Finance of Ukraine and Main state tax authorities of Ukraine production of brands of the excise duty and to begin till September 20, 1995 their realization according to requests of producers and customers (importers) of alcoholic beverages and tobacco products.

5. To the State Customs Committee of Ukraine to determine in two weeks procedure for customs clearance of brands of the excise duty in case of their export from customs area of Ukraine for transfer to foreign producers of alcoholic beverages and tobacco products for the purpose of control of compliance of quantity of the exported excise duty brands to quantity of the imported marked goods.

 

President of Ukraine

L. Kuchma

Approved by the Presidential decree of Ukraine of September 18, 1995 No. 849/95

Regulations on excise duty brands

1. This Provision determines procedure for realization of brands of the excise duty, designation by them of alcoholic beverages and tobacco products, and also application of such brands in the territory of Ukraine.

2. In this Provision the stated below terms are used in such value:

excise duty brand - special sign which marks alcoholic beverages and tobacco products and which availability confirms payment of the excise duty or due execution of the bill of exchange according to the procedure, determined by this Provision, in case of implementation of transactions with the specified goods in the territory of Ukraine. Excise duty brands for alcoholic beverages and tobacco products of the Ukrainian origin (internal excise stamp) and for the imported alcoholic beverages and tobacco products (import excise stamp) differ among themselves in design and color;

payment for excise duty brands - payment which is brought by customers (importers) and the Ukrainian producers of alcoholic beverages and tobacco products for covering of expenses of the state on production, storage and realization of these brands;

marking of alcoholic beverages and tobacco izdeliyoboznacheniye brands of the excise duty of bottles, packs and so forth according to the procedure, provided by Rules of production, storage and sale of brands of the excise duty and marking of alcoholic beverages and tobacco products;

alcoholic beverages - the products received by spirit fermentation of sacchariferous materials or made on the basis of food alcohols with content of more 8,5 of percent of ethyl alcohol, poured in bottles or other container (except container in which they are transported and stored for further packing) with ultimate goal of implementation of retail trade;

tobacco products - the products in parts or in full made of leaves or other parts of tobacco and/or other plants belonging to the sort Nicotiniana of family solanaceous, including cigarette, cigarette, cigar, cigarillo and also the pipe, snuff, sosatelny, chewing tobacco and other tobacco products which are physiologically influencing human body during consumption (smoking, shuffing, chewing, sucking and so forth), packed up in packs (packagings) with ultimate goal of implementation of retail trade without additional processing or conversion.

3. Production by subjects of business activity for the purpose of realization in the territory of Ukraine of alcoholic beverages and tobacco products without designation by excise duty brands, and also import to customs area of Ukraine, transportation, storage, acceptance to the commission and consignment for sale and realization of alcoholic beverages and tobacco products on which there are no brands of the excise duty of the established sample is forbidden.

The alcoholic beverages and tobacco products made for the purpose of export are not subject to marking by the Ukrainian brands of the excise duty.

Excise duty brand availability on bottle (packaging) or on unit of other container in which alcoholic beverages are poured and on pack (packaging) of tobacco products is one of the bases for import to customs area of Ukraine, realization to their consumers, transportations by the territory of Ukraine (except the international transit) and storages in the territory of Ukraine (except storage by the producer before marking of products according to engineering procedure or storages for export from customs area of Ukraine). The alcoholic beverages and tobacco products which are not designated by the Ukrainian brands of the excise duty which are stored by subjects of business activity in commodity amounts (except the goods intended for export for borders of customs area of Ukraine) are considered as such which are intended for realization in the territory of Ukraine.

The alcoholic beverages and tobacco products marked with variation from requirements of this Provision, Rules of production, storage and sale of brands of the excise duty and marking of alcoholic beverages and tobacco products are considered as unmarked.

4. The requirements specified in Item 3 of this Provision do not extend to alcoholic beverages and tobacco products which are imported (are sent) by citizens on the territory of Ukraine within the regulations determined by the customs legislation of Ukraine for duty-free importation of these types of goods, and also on alcoholic beverages and tobacco products which are implemented in duty-free shops.

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