Unofficial transfer (c) Soyuzpravoinform LLC

LAW OF UKRAINE

of June 18, 2024 No. 3817-IX

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

This Law determines the basic principles of state policy by regulation of production, import to customs area of Ukraine, export out of limits of customs area of Ukraine, wholesale and retail trade by the ethyl alcohol, spirit distillates, bioethanol, alcoholic beverages, tobacco products, tobacco raw materials, liquids used in electronic cigarettes and fuel, and also strengthening of fight against their illegal production and turnover in the territory of Ukraine.

Section I. General provisions

Article 1. Determination of terms

1. For the purposes of this Law the following terms are used in the following value:

1) the excise electronic document (EED) - the electronic document constituted by the economic operator by means of software of electronic system according to the procedure, determined by this Law, for ensuring electronic traceability of turnover of such goods (products); 

2) the alcoholic drink drink received by spirit fermentation of starch-containing or sacchariferous agricultural products or made on the basis of alcohol of ethyl and/or spirit distillate, and/or other alcoholic drink with content of ethyl alcohol of more 0,5 of % about., which corresponds to goods items 2203, of 2204, of 2205, 2206 (except kvass of "live" fermentation), 2208 according to UKTVED, and also with content of ethyl alcohol of 8,5 of % about. and more that corresponds to commodity subcategory 2103 90 30 00 and commodity subline item 2106 90 according to UKTVED;

3) bioethanol - the ethyl alcohol dehydrated, made from biomass or from ethyl alcohol - raw for use as the biological fuel or biocomponent relating to goods item of 2207 according to UKTVED;

4) the block of tobacco products units of group packaging, containing certain quantity of single packs of the tobacco products papered, cardboard, polymeric film or fitted by paper tape;

5) wine distillate - the alcohol distillate received by distillation (distillation) of grape wine (with content of volatile acids no more than 2 grams on 1 liter in terms of acetic acid) or fortified wine for distillation or by repeated distillation of the received distillate, with the actual strength no more than 86% about., content of the volatiles coming only from distillation of the used raw materials, 1,25 of gram and more on 1 liter of alcohol in case of 100% about., the maximum content of methanol 2 grams on 1 liter of alcohol in case of 100% about.;

6) grape wine - the alcoholic drink made from grapes which fortress is acquired as a result of spirit fermentation of the crushed berries or svezheotzhaty juice (must) and in case of production of fortified wine - raises by addition of ethyl alcohol of the rectified and/or ethyl alcohol rectified grape and/or distillate of grape spirit, wine distillate;

7) wine fruit berry - the alcoholic drink 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 wine of fruit and berry fortified - raises by addition of the ethyl alcohol rectified or alcohol fruit;

8) wine table - the alcoholic drink made by complete or incomplete fermentation of must or the crushed berries. Depending on content of sugars table wine shares on dry, moist, semisweet;

9) wine materials - the products of primary conversion of grapes, fruits and berries, solution of natural bee honey in juice or wine materials intended for production of alcoholic beverages;

10) wine materials grape - the wine materials received by primary conversion of grapes, intended for production of grape wines and other wine-making products or for production of alcohol cognac (spirit distillate);

11) the wine materials of own production products of primary conversion of grapes, fruits and berries, solution of natural bee honey in juice or wine materials received by conversion of independently grown up/made and/or acquired fruits, berries, grapes, honey and intended for production of alcoholic beverages;

12) wine materials honey - the wine materials received by spirit fermentation of solution of natural bee honey in juice fruit and berry or wine materials fruit and berry are intended for production of wines of honey and other alcoholic beverages from honey;

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

14) production of fuel activities on oil refining, gas condensate, natural gas, other types of raw materials, including not fossil biologically renewable raw materials of organic origin (biomass) as a result of which fuel and other products of conversion, and also activities for fuel mixing (except the liquefied gas) and additives (additives) in volume of more than 1 percent of total amount of fuel turns out;

15) endurance (maturing) - process of storage of alcoholic drink or spirit distillate during the certain period in the corresponding reservoirs for the purpose of passing of natural reactions as a result of which alcoholic drink or spirit distillate acquires special characteristics;

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

17) the main fraction of ethyl alcohol - leaving of production of ethyl alcohol which part alcohols, aldehydes, ester and other organic substances formed in the course of receipt of distiller's wort of agricultural starch-containing and/or sacchariferous products are;

18) the group shipping package of alcoholic drinks boxes, box, other types of packaging of alcoholic beverages including placed on portable platform from tree, plastic, metal, etc. are intended for movement of alcoholic beverages;

19) group shipping package of tobacco products - box of tobacco products, including placed on portable platform from tree, plastic, metal, etc., intended for movement of tobacco products;

20) dealkogolization-receipt of spirit distillate as a result of complete or partial selection of alcohol from the alcoholic beverages received as a result of complete or partial fermentation of must for the purpose of decrease in content of alcohol in them;

21) distillate grape spirit - distillate with volume fraction of alcohol to 94, % 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) to the established regulations, including wines of grape, desulfitirovanny wines of grape, barmy and gushchevy rainfall, unsuitable for production, grape residue which is wrung out on special devices of continuous or periodic action, method of fractionation or double sgonka with receipt of primary distillation of distillate with content of alcohol from 23% about. to 32% about. and with subsequent its fractionation for increase in durability to % 94,8 about., it is used for production of fortified grape wines, other wine-making products from grape raw materials or for further rectification;

22) the economic operator subject of managing performing production on customs area of Ukraine and/or import to customs area of Ukraine, and/or wholesale and/or retail trade by the goods (products) which are subject to marking by graphical elements of electronic brands of the excise tax;

23) electronic traceability of turnover of the alcoholic beverages, tobacco products and liquids used in electronic cigarettes (electronic traceability) - reflection of turnover of goods (products), the electronic brands of the excise tax marked by graphical elements, in electronic system at all stages of movement of such goods (products) from the producer/importer to the final consumer;

24) Electronic system of the address of the alcoholic beverages, tobacco products and liquids used in electronic cigarettes (electronic system) - the information and communication system providing the forming of electronic brands of the excise tax, processing and storage of information on goods (products) marked by graphical elements of electronic brands of the excise tax and also interaction with software between state bodies, legal entities or physical persons, including physical persons - entrepreneurs, for the purpose of ensuring electronic traceability of the address of such goods (products);

25) the Electronic register of the subjects of managing using ethyl alcohol for production of chemical and technical appointment, perfumery and cosmetic products, vinegar from food raw materials - component of information and communication system of the central executive body realizing the state tax policy containing list of the subjects of managing using ethyl alcohol for production of chemical and technical appointment, perfumery and cosmetic products, vinegar from food raw materials;

26) the Unified register of places of storage component of information and communication system of the central executive body realizing the state tax policy containing list of storage locations with indication of the data determined by this Law on the location of storage locations and about applicants;

27) the Unified register of the equipment - component of information and communication system of the central executive body realizing the state tax policy 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;

28) the Unified register of licensees on production and turnover of ethyl alcohol, the spirit distillates, alcoholic beverages, tobacco products, tobacco raw materials and liquids used in electronic cigarettes - component of information and communication system of the central executive body realizing the state tax policy containing list of subjects of managing to which licenses for the right of production and/or for the right of wholesale trade by ethyl alcohol, spirit distillates, bioethanol, alcoholic beverages, tobacco products, liquids used in electronic cigarettes and/or on the right of retail trade by the alcoholic beverages, tobacco products, liquids used in electronic cigarettes and/or on the tobacco cultivation right, on the right of fermentation of tobacco raw materials are provided;

29) the Unified register of licensees and places of the address of fuel component of information and communication system of the central executive body realizing the state tax policy containing list of subjects of managing to which licenses for the right of production, storage, wholesale and retail trade by fuel, and production sites, storage, wholesale and retail trade by fuel by the subjects of managing performing activities on such places based on the provided licenses are provided;

30) the protective element element (elements) providing (providing) protective properties from unauthorized access to single pack of tobacco products which consists of visible and invisible elements. The protective element is printed/is attached so that it could not be removed or erased, hidden or to damage somehow. The guaranteed accomplishment of orders of economic operators for printing of protective elements is provided with the state company determined by the Cabinet of Ministers of Ukraine, on a grant basis. Technical requirements (standards) to protective element are determined by the Cabinet of Ministers of Ukraine;

31) the applicant subject of managing who addressed in the procedure established by this Law to tax authority with the statement for receipt of the license for the right of implementation of the corresponding type of economic activity or for introduction, change and/or receipt of data from the state registers / the electronic register determined by this Law;

32) fuel storage - provision of services and/or the activities connected with making of transactions of acceptance, loading, unloading, placement and/or issue of fuel (own or received from other persons);

33) grain distillate - the alcohol 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;

34) categories of spirits drinks - the classification of alcoholic drinks established by this Law and the Law of Ukraine "About geographical instructions of alcoholic drinks" based on their physical, chemical and/or organoleptic characteristics, structure and method of production;

35) cognac technology - production process of cognacs of Ukraine and alcoholic beverages on cognac technology from alcohol of the cognac, received by distillation wine materials cognac on special copper devices with fractionation, with the subsequent endurance in oak container or the enameled or corrosion-proof reservoirs with oak staff-wood;

36) users of electronic system - public authorities and economic operators to whom access to electronic system is provided and also physical persons which are not economic operators and in the procedure established by the legislation obtain open information from electronic system;

37) box of tobacco products - unit of transport container consisting of blocks of tobacco products;

38) the licensee - the subject of managing to whom it is provided the license for the right of production of the corresponding type (several types) of economic activity;

39) licensed case - single set of documents electronically on electronic media of information (or electronically on electronic media of information and on papers - if the applicant submitted the application and documents on papers), which are given by the applicant or the licensee according to this Law, concerning the provided licenses for the right of implementation of the corresponding type (several types) of economic activity;

40) the license - the right of the subject of managing of production of the corresponding type (several types) of economic activity;

41) small production of wine-making products subject of managing, production and the flood performing on complete production cycle in consumer pack of alcoholic beverages without alcohol addition (grape wines, wines fruit and berry, drinks honey) in the amount 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;

42) small production of distillates subjects of managing, performing on complete production cycle production of alcoholic drinks which sales amount does not exceed 10000 decalitres for calendar year, with use of exclusively self-produced spirit distillates which are (not acquired). Production capacities of the equipment for production of spirit distillates shall not exceed 20000 decalitres in terms of 100 percent alcohol for calendar year. Small production of distillates cannot be the connected face in the value given in subitem 14.1.159 of Item 14.1 of article 14 of the Tax Code of Ukraine with other producers of spirit distillates;

43) small production of beer subject of managing, performing on complete production cycle production of beer in the amount which is not exceeding 10000 hectoliters for calendar year, using rooms which are physically separated the territory of any other brewery and which does not make beer based on the agreement (license) on right to use of trademark or production process of other producer. Small production of beer cannot be the connected face in value of subitem 14.1.159 of Item 14.1 of article 14 of the Tax Code of Ukraine with other productions of beer. In case of cooperation of two or more breweries (small productions of beer) if their integrated annual amount of products does not exceed 10000 hectoliters for calendar year, such breweries (small productions of beer) for the purposes of this Law are considered as single independent brewery;

44) interdepartmental electronic interaction - electronic information exchange between electronic system and the Single state web portal of electronic services, the Unified State Register of Legal Entities, physical persons - entrepreneurs and public forming, the Unified register of licensees on production and turnover of ethyl alcohol, the spirit distillates, alcoholic beverages, tobacco products, tobacco raw materials and liquids used in electronic cigarettes, the Unified register of storage locations, the Unified register of the equipment, electronic office of the taxpayer, system of accounting of data of registrars of settlement transactions, other information systems of the central executive body realizing the state tax policy, the Single automated information system of customs authorities of Ukraine, the Unified state register of judgments Unified information system of the Ministry of Internal Affairs of Ukraine and other information and communication systems, and also between electronic system of reporting which is conducted according to the Law of Ukraine "About the minimum inventories of oil and oil products", and the Unified register of licensees and places of the address of fuel, other information and communication systems;

45) the minimum retail price on alcoholic drink - the minimum price per unit of goods (alcoholic products) determined according to the procedure, established by the Cabinet of Ministers of Ukraine, for retail sale of such goods (alcoholic products) to final consumers;

46) fuel production site - the real estate unit other than the parcel of land, or single (complete) property complex in the territory of which the processing equipment intended for production of the fuel and fuel storage belonging to the subject of managing on the property right or uses is located;

47) the place of storage place used for storage of ethyl alcohol, bioethanol and spirit distillates or the room used for storage of the alcoholic beverages, tobacco products, tobacco raw materials and liquids used in electronic cigarettes which location information is entered in the Unified register of storage locations. The warehouses of temporary storage, customs warehouses, other rooms intended for storage of goods under customs control according to the Customs code of Ukraine are not subject to entering into the Unified register of storage locations;

48) the storage location of fuel - the real estate unit other than the parcel of land, or single (complete) property complex in the territory of which acceptance, loading, unloading, placement and/or issue of the fuel (own or received from other persons) belonging to the subject of managing on the property right or uses is performed;

49) the storage location of fuel only for needs of own consumption and/or industrial conversion - the place (territory) on which constructions and/or the equipment, and/or reservoirs are located reservoirs, and/or container (except consumer pack, container of the consumer and returnable tare (gas cylinders) everyone in amount to 60 liters inclusive) which belong to the subject of managing on the property right or uses and are intended for fuel storage only for needs of own consumption and/or industrial conversion by such subject of managing;

50) the place of wholesale trade by fuel - the real estate unit other than the parcel of land, or single (complete) property complex in the territory of which the processing equipment intended for acceptance, fuel storage including for mixing of fuel or mixing of fuel and additives (additives) to fuel, and wholesale trade is located fuel which belongs to the subject of managing on the property right or uses. The place of wholesale trade by fuel is considered the storage location of fuel if fuel storage is performed in such place of wholesale trade by fuel;

51) the place of retail trade place of sales of goods (products), including on flood, in one trade room (building) in the place of its actual arrangement in which settlement operations, or the place of sales of goods (products) from which their shipment for further delivery to final consumers is performed are performed. Carrying out settlement transactions in such place of retail trade is performed through the registrars of settlement transactions registered, sealed up in accordance with the established procedure and transferred to fiscal operating mode or through the registered fiscal server of the central executive body realizing the state tax policy, program registrars of settlement transactions with creation in paper and/or electronic form of the relevant settlement documents confirming accomplishment of settlement transactions or in stipulated by the legislation cases - using the pay books registered in accordance with the established procedure in which proceeds from sales of the alcoholic beverages, tobacco products and liquids used in electronic cigarettes irrespective of whether sale of other goods is drawn up through them are fixed. The floor space of the place of retail trade by alcoholic beverages, except beer and/or cider and Perry (without alcohol addition), and/or the fermented drinks received only as a result of natural (natural) fermentation of fruit, berry and fruit and berry juice with content of alcohol of no more 8,5 of % about. (without alcohol addition) shall constitute at least 20 square meters;

52) the place of retail trade by fuel - the real estate unit or single (complete) property complex in the territory of which the processing equipment intended for acceptance, storage and retail trade by the fuel belonging to the subject of managing on the property right or uses is located; the oil not self-propelled sea/river fueler (further - the fueler); the specialized vehicle for transportation of cylinders with the liquefied hydrocarbon gas from which retail trade by the liquefied hydrocarbon gas in cylinders for domestic needs of the population and other consumers is performed. The place of retail trade by fuel is considered the storage location of fuel if fuel storage is performed in such place of retail trade by fuel;

53) provision of the license - provision to the subject of managing of the right to implementation of certain type (several types) of economic activity which are subject to licensing by acceptance by body of licensing of the decision on provision of the license for the right of implementation of certain type (several types) of economic activity and entering of licensing of data by body on the provided license into the Unified register of licensees for production and turnover of ethyl alcohol, the spirit distillates, alcoholic beverages, tobacco products, tobacco raw materials and liquids used in electronic cigarettes or the Unified register of licensees and places of the address of fuel, and in the cases provided by this Law - also by acquisition of right of such right automatically;

54) drink honey - the alcoholic drink made from natural bee honey which fortress is acquired as a result of spirit fermentation of solution of natural bee honey in juice fruit and berry or wine materials fruit and berry and in case of production of drink of honey fortified - raises by addition of alcohol of the ethyl rectified or spirit distillate;

55) unrecoverable scrap liquid, containing alcohol which were formed on different production stages of alcoholic beverages and semifinished products and cannot be used in engineering procedure of production of alcoholic beverages and semifinished products, and also alcoholic beverages which do not conform to requirements of regulating and/or technological documentation of the producer and/or are withdrawn from circulation and which technically (technologically) not perhaps and/or economically it is not reasonable to correct under production conditions this producer;

56) illegal production of ethyl alcohol, spirit distillates, bioethanol, alcoholic beverages, tobacco products, tobacco raw materials, the liquids used in electronic cigarettes and fuel - production of ethyl alcohol, spirit distillates, bioethanol, alcoholic beverages, tobacco products, the liquids used in electronic cigarettes, fuel and also tobacco cultivation, fermentation of tobacco raw materials without license for implementation of the corresponding type of economic activity, with use of unaccounted raw materials or leave or realization of unaccounted finished goods;

57) illicit trafficking in ethyl alcohol, spirit distillates, bioethanol, alcoholic beverages, tobacco products, tobacco raw materials, the liquids used in electronic cigarettes and fuel import on customs area of Ukraine, export out of limits of customs area of Ukraine, 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 appropriate questions;

58) not fermented tobacco raw materials - the tobacco raw materials which are not subjected to fermentation;

59) object of the economic operator building, construction, including their parts belonging on the property right or other right to use to the economic operator, intended for production, marking, storage or trade in the goods (products) marked by graphical elements of electronic brands of the excise tax;

60) Wholesale trade by alcoholic drinks - sales activity of actually made, imported or acquired alcoholic beverages to other subjects of managing having the license for the right of wholesale and/or retail trade by alcoholic beverages, to other subjects of managing which do not have the license for the right of wholesale and/or retail trade by alcoholic beverages and using them for production needs;

61) Wholesale trade by ethyl alcohol - sales activity of actually made, imported or acquired ethyl alcohol to other subjects of managing having the license for the right of wholesale trade by ethyl alcohol, or subjects of managing, not having the license for the right of wholesale trade by ethyl alcohol and using it for production needs or for personal non-commercial use or the subjects of managing having the license for the right of production of alcoholic beverages;

62) wholesale trade by spirit distillates - sales activity of actually made, imported or acquired spirit distillate to other subjects of managing for further use according to requirements of this Law;

63) Wholesale trade by fuel - sales activity of actually made, imported or acquired fuel to the subjects of managing performing retail trade to combustible, other subjects of managing including in the vehicle which moves and/or in which fuel is stored. Fuel filling according to the works agreement relating to own consumption according to subitem 14.1.212 of Item 14.1 of article 14 of the Tax Code of Ukraine is not considered wholesale trade by fuel;

64) Wholesale trade by the tobacco products, liquids used in electronic cigarettes, - sales activity of actually made, imported or acquired tobacco products, the liquids used in electronic cigarettes, to other subjects of managing having the license for the right of wholesale and/or retail trade by the tobacco products or liquids used in electronic cigarettes;

65) body of licensing:

the central executive body realizing the state tax policy - regarding implementation of licensing of production of ethyl alcohol, spirit distillates, bioethanol, alcoholic beverages, tobacco products, the liquids used in electronic cigarettes, fuel, cultivation of tobacco, fermentation of tobacco raw materials and also regarding implementation in the automatic mode of licensing of retail trade by the alcoholic beverages, tobacco products, liquids used in electronic cigarettes, fuel storages only for needs of own consumption and/or industrial conversion;

territorial authorities of the central executive body realizing the state tax policy - regarding implementation of licensing of wholesale trade by ethyl alcohol, spirit distillates, alcoholic beverages, cider and Perry (without alcohol addition), the tobacco products, liquids used in electronic cigarettes, fuel, retail trade by the alcoholic beverages, tobacco products, liquids used in electronic cigarettes, fuel, fuel storages;

66) the official name of spirits drink name of category of alcoholic drinks which requirements are conformed by alcoholic drink. For the alcoholic drink which is not meeting the requirements of any of categories of alcoholic drinks, the official name is the name "alcoholic drink" or the name established by the regulatory legal act, and in case of its absence regulating document, on condition of availability in marking of alcoholic drink of the term "alcoholic drink";

67) batch (products) - certain goods quantity (products), identical according to all characteristics, acquired, shipped or received at the same time according to one shipping document;

68) beer distillate - the spirit distillate received by direct distillation of fresh beer with normal pressure to strength no more than 86% about., at the same time distillate shall have the organoleptic characteristics derivative of beer;

69) beer - the foamy alcoholic drink saturated with carbon dioxide with content of alcohol of more 0,5 of % about., received as a result of fermentation of beer must by beer yeast, belonging to commodity group 2203 00 according to UKTVED;

70) nonalcoholic beer - the foamy drink saturated with carbon dioxide with % 0,5 alcohol content about. or less, received as a result of fermentation of the beer must beer yeast relating to goods item of 2202 according to UKTVED;

71) fruits, berries, grapes, honey of own production fruits, berry, grapes which are grown up by the subject of managing on the parcels of land belonging to it based on any corporeal right determined by the legislation of Ukraine and/or honey which the subject of managing receives from the bee colonies belonging to it based on any corporeal right determined by the legislation of Ukraine;

72) complete production cycle of production set of rooms, processing and other equipment, the corresponding engineering procedures providing raw materials conversion with possible use of semifinished products, ingredients, components, etc., In finished goods on certain subject of managing to the technological scheme with reflection of production phases;

73) tax authorities - the central executive body realizing the state tax policy, its territorial authorities;

74) cancellation of the license - deprivation of the subject of managing of the right to implementation of the corresponding type (types) of economic activity on which, (which) the license is provided to it, according to the procedure, determined by this Law;

75) the scanning device - the electronic send-receive device (stationary or portable) allowing by reading (scanning) of graphical element of electronic brand of the excise tax shaped and/or DataMatrix of code of the unique group identifier to bring and/or obtain the data from electronic system this concerning such electronic brand of the excise tax or the unique group identifier;

76) retail trade - sales activity of goods (including with their shipment for further delivery) to final consumers for personal non-commercial use irrespective of form of calculations, including on flood without the actual consumption in the place of sale or on flood at restaurants, cafe, bars, other institutions of public catering;

77) retail trade by fuel activities on acquisition or obtaining and further realization or leave of fuel with change or without change of its physical and chemical characteristics from places of retail trade by fuel through fuel-dispensing columns, gas-distributing columns and/or maslorazdatochny columns, and also realization of the liquefied hydrocarbon gas in cylinders for domestic needs of the population and other consumers, and also gas station from the fueler in water space of ocean and river crafts;

78) raw materials for the liquids used in electronic cigarettes - mix of nicotine, nicotine salt purity at least 98 percent, specially prepared water, the glycerin distilled, propylene glycol and other raw materials and materials which provide the characteristics of liquid established by the producer, not intended for end use in electronic cigarettes for creation of aerosols (vapors);

79) low alcohol drink - alcoholic drink with content of ethyl alcohol of more 0,5 of % about., but no more 8, % about., and extractive substances no more than 14 grams on 100 centimeters cubic, made on the basis of aqueous-alcoholic mix or alcoholic drink with use of ingredients, semifinished products and preservatives, saturated or unsaturated carbon dioxide;

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

81) spirits drink - the alcoholic drink intended for consumption by the person with a strength from 15% about. (including alcoholic drinks of category "egg liqueur" with a strength from 14% about.), received in one of the following methods or by their combination: distillation of the products received by way of natural spirit fermentation from agricultural products with addition or without addition of fragrances or aromatic foodstuff; maceration or similar processing of vegetable raw materials in ethyl alcohol from agricultural products and/or spirit distillate from agricultural products, and/or alcoholic drink; addition (separately or in combination) fragrances, aromatic foodstuff, dyes, sweeteners and/or other agricultural products, and/or foodstuff, other ingredients which use in production of alcoholic drinks is authorized the legislation, to alcohol of ethyl and/or spirit distillate, and/or alcoholic drink. If for production of alcoholic drink drinking water is added (including demineralized, mitigated, processed by means of reverse osmosis), content of alcohol in alcoholic drink after addition of water shall correspond to content of alcohol on the amount established for the corresponding category of alcoholic drinks. The alcoholic beverages classified in goods items 2203, of 2204, of 2205, 2206 and 2207 according to UKTVED are not considered as alcoholic drinks. For production of alcoholic drinks are used ethyl alcohol (commodity subcategory 2207 10 00 90 according to UKTVED) and the spirit distillates (goods item of 2208 according to UKTVED) received only from agricultural products;

82) the spirit distillate-alcohol received by distillation (distillation) after spirit fermentation of agricultural products which has no characteristics of ethyl alcohol keeps aroma and taste of the used raw materials and corresponds to goods item of 2208 according to UKTVED. Treat spirit distillates alcohol cognac, alcohol fruit, distillate grape spirit, crude alcohol fruit; grain, wine, beer distillates, the spirit distillate received as a result of complete or partial selection of alcohol from the alcoholic beverages received as a result of complete or partial fermentation of must for the purpose of decrease in content of alcohol (dealkogolization) in them and other spirit distillates provided by the Law of Ukraine "About geographical instructions of alcoholic drinks";

83) consumer pack - container for goods (products) which cost is component of cost of such goods (products) for the final consumer;

84) tobacco raw materials - the whole plants of tobacco or its leaves in natural state or in the form of the dried or fermented leaves, whole or with the separated average vein, cut off or not cut off, crushed or split, belonging to goods item of 2401 according to UKTVED (including waste of leaves of tobacco, tobacco dust), and also the homogenized (recovered), expanded and cut tobacco relating to goods item of 2403 according to UKTVED not ready for smoking or not intended for consumption/use by the final consumer. Tobacco raw materials can be fermented or not fermented;

85) 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, others other than the liquids used in electronic cigarettes, the nicotinocontaining products, their substitutes for smoking, shuffing, suction, chewing or inhalation without burning by heating;

86) tabakosoderzhashchy products for electric heating (TIEN) by means of heater with electronic control - the products with content of industrially processed tobacco which are not intended for smoking, shuffing, suction or chewing which are used for generation of aerosol by tobacco heating by electric heater with electronic control up to the temperature at which there is no process of burning (combustion) of product and release of tobacco smoke;

87) falsification of ethyl alcohol, spirit distillates, bioethanol, alcoholic beverages, tobacco products, the liquids used in electronic cigarettes, fuel - the production of ethyl alcohol, spirit distillates, bioethanol, alcoholic beverages, tobacco products, the liquids used in electronic cigarettes, fuel with violation of technology or with copying of form, packaging, external design, other illegal reproduction of goods (products) of other person Intended with a mercenary motive. Bona long-term use by two and more subjects of managing - the residents or subjects of managing who are their legal successors, trademarks for designation of homogeneous goods, the rights to which are certified by the certificate of Ukraine on trademark 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", is not considered falsification if such use began before state registration of such trademarks;

88) fermentation - processing of tobacco raw materials during which by means of biochemical and chemical reactions there is transformation of organic substances of tobacco raw materials in inorganic that is followed by heating and exudation of moisture, decrease of the activity of enzymes, change of structure and improvement of properties of tobacco raw materials;

89) the fermented tobacco raw materials - the tobacco raw materials subjected to fermentation;

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

91) box, box of alcoholic beverages - unit of transport container from cardboard, plywood, plastic, etc. which consists of bottles (other ware, single packaging) alcoholic beverages.

2. Other terms are used in this Law in the following values:

the terms "excise warehouse", "fuel", "the liquids used in electronic cigarettes", "electronic brand of the excise tax", "counterfeit electronic brand of the excise tax", "the unique identifier", "the unique group identifier", "graphical element of electronic brand of the excise tax" - in the values given in the Tax code of Ukraine;

the term "the goods (products) which are subject to marking by graphical elements of electronic brands of the excise tax" - the alcoholic beverages, tobacco products and liquids used in the electronic cigarettes which are subject to marking - in the value given in subitem 14.1.109 of Item 14.1 of article 14 of the Tax Code of Ukraine;

the term "qualified digital signature" - in the value given in the Law of Ukraine "About electronic identification and electronic confidential services";

the terms "issuance of tobacco product", "electronic cigarette", "tobacco substitutes", "filling container", "outside package", "ingredient", "smoking of tobacco products", "medical prevention of consumers of tobacco products", "the latest tobacco product", "snuff tobacco", "single pack", "objects connected with the use of tobacco products", "devices for consumption of tobacco products without their combustion", "workplace", "cigarette", "cigar", "cigarillo", "vkuso-aromatic additive", "pitch", "the consumer of tobacco product", "tobacco", "tobacco for hookah", "tobacco for tube", "tobacco for the peroral use", "tobacco for roll-ups", "tobacco smoke" - in the values given in the Law of Ukraine "About measures for the prevention and reduction of the use of tobacco products and their adverse effect on health of the population";

the term "electronic system of reporting" - in the value given in the Law of Ukraine "About the minimum inventories of oil and oil products";

the terms "hint", "the constituted term" - in the values given in the Law of Ukraine "About geographical instructions of alcoholic drinks".

3. For the purposes of this Law treat subjects of managing, including, the foreign business entities operating through the registered permanent missions, and persons recording results of activities for cooperation agreements without formation of legal entity.

4. Operation of this Law concerning regulation of production, wholesale and retail trade, import to customs area of Ukraine, export out of limits of customs area of Ukraine of tobacco products extends also to tabakosoderzhashchy products for electric heating (TIEN) by means of heater with electronic control.

Article 2. The legislation in the field of regulation of production, import to customs area of Ukraine, export out of limits of customs area of Ukraine, wholesale and retail trade by the ethyl alcohol, spirit distillates, bioethanol, alcoholic beverages, tobacco products, tobacco raw materials, liquids used in electronic cigarettes and fuel

1. The legislation in the field of regulation of production, import to customs area of Ukraine, export out of limits of customs area of Ukraine, wholesale and retail trade by the ethyl alcohol, spirit distillates, bioethanol, alcoholic beverages, tobacco products, tobacco raw materials, liquids used in electronic cigarettes, and fuel consists of the Tax code of Ukraine, the Customs code of Ukraine, this law, the Law of Ukraine governing the relations in the field of wine growing and winemaking, the laws of Ukraine "About measures for the prevention and reduction of the use of tobacco products and their adverse effect on health of the population", "About geographical instructions of alcoholic drinks", other regulatory legal acts published on basis and in pursuance of the specified legal acts.

2. If the international treaty of Ukraine which consent to be bound is provided by the Verkhovna Rada of Ukraine establishes other rules, than provided by this Law rules of the international treaty are applied.

3. Changes can be made to this Law by the laws containing only regulations on introduction of amendments to this Law and/or in the Tax code of Ukraine.

4. 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 grape and fruit and berry, drinks honey, the fruit liqueurs and tinctures made by citizens in house conditions for own consumption and also to cultivation of tobacco on the parcels of land for gardening and/or truck farming for own consumption.

5. Introduction of any measures of quantitative regulation for mixing, conversion or use of ethyl alcohol, the spirit distillates having foreign origin according to the Customs code of Ukraine in certain quantities or proportions in case of production of alcoholic beverages is performed only by the laws of Ukraine taking into account regulations of international treaties of Ukraine which consent to be bound is provided by the Verkhovna Rada of Ukraine.

Section II. Regulation of production, wholesale and retail trade, import to customs area of Ukraine, export out of limits of customs area of Ukraine of ethyl alcohol, spirit distillates, bioethanol, alcoholic beverages

Article 3. Main requirements to production of ethyl alcohol, spirit distillates, bioethanol and alcoholic beverages

1. Production of ethyl alcohol, spirit distillates, bioethanol is performed by the subjects of managing having the corresponding license: on the right of production of ethyl alcohol, on the right of production of spirit distillates, on the bioethanol production right.

2. Production of the ethyl alcohol classified by goods items of 2207 and 2208 according to UKTVED and bioethanol is performed by the subjects of managing having:

1) the video surveillances established and continuously functioning the round-the-clock system and check system;

2) complete production cycle of production;

3) each place of obtaining and the leaves of the ethyl alcohol which is not denatured located in excise warehouse, the flowmeters counters of ethyl alcohol intended for continuous measurement, storing, fixation and display electronically of data on amount of obtaining or leave of ethyl alcohol in decalitres of the 100 percent alcohol given to temperature of 20 °C, and registered in the Unified state register of flowmeters counters of amount of the made ethyl alcohol. established on

Flange compounds and/or elements of connection of flowmeters counters of ethyl alcohol shall be equipped with electromagnetic valves of the closed type which in the absence of managing signal have closed position;

4) each place of obtaining and the leaves of the ethyl alcohol denatured, bioethanol located in excise warehouse, the mass flowmeters intended for continuous measurement, storing, fixation and display electronically of data on amount of obtaining and/or leave of the ethyl alcohol denatured, bioethanol in kilograms, and registered in the Unified state register of flowmeters counters of amount of the made ethyl alcohol. established on

Flange connections and/or elements of connection of mass flowmeters shall be equipped with electromagnetic valves of the closed type, in the absence of managing signal have closed position;

5) the put seals in places of possible access to ethyl alcohol and bioethanol on the equipment, the equipment, spirit communications and devices of their accounting;

6) the storage locations of ethyl alcohol, bioethanol registered in the Unified register of storage locations.

3. Production of spirit distillates is performed by the subjects of managing having:

1) complete production cycle of production;

2) the storage locations of spirit distillates registered in the Unified register of storage locations.

4. The main fraction of ethyl alcohol at the choice of the subject of managing goes for additional rectification (in the presence of the corresponding equipment) or is removed as waste according to the procedure, determined by the Law of Ukraine "About waste management". Producers of ethyl alcohol keep separate account of the address with the main fraction of ethyl alcohol.

5. The main and/or tail fractions of spirit distillates (distillation waste) at the choice of producer of spirit distillates go for distillation and/or rectification or are removed as waste according to the procedure, determined by the Law of Ukraine "About waste management". Producers of spirit distillates keep separate account of the address with the main and/or tail fractions of spirit distillates.

6. Production of ethyl alcohol of the not denatured, ethyl alcohol denatured of bioethanol based on the available license under following conditions is allowed to the subjects of managing having the license for the right of production of ethyl alcohol or the license for the bioethanol production right:

1) observance of requirements of article 230 of the Tax Code of Ukraine;

2) the denaturation of the ethyl alcohol which is not denatured is performed in the presence of the representative of monitoring body in excise warehouse with execution of the act of denaturation of any form in which the amount of the ethyl alcohol of the 100 percent alcohol which is not denatured in decalitres given to temperature of 20 °C, used for production of the ethyl alcohol denatured and/or bioethanol and amount of the denaturant additives used during denaturation are specified;

3) storage of the ethyl alcohol denatured and/or bioethanol is performed in the reservoirs with taking measures excluding their mixing with the ethyl alcohol which is not denatured. Additional registration of such storage locations of alcohol in the Unified register of storage locations is not performed;

Subjects of managing which intend to make other type of ethyl alcohol and/or bioethanol send 4) to tax authority in paper or electronic form according to the procedure, stipulated in Clause 42 Tax codes of Ukraine, the notification on availability of technical capabilities for such production;

5) the denaturation of the ethyl alcohol which is not denatured is performed in the rooms separated rooms in which production of the ethyl alcohol which is not denatured is performed and storage of the ethyl alcohol denatured and/or bioethanol is performed in the reservoirs located in the rooms separated rooms of storage of the ethyl alcohol which is not denatured or in reservoirs of the vehicles intended for transportation only of the ethyl alcohol denatured and/or bioethanol.

7. Production of alcohol cognac is performed by subjects of managing which have the license for the right of production of spirit distillate, complete production cycle of production of cognac of Ukraine and alcoholic beverages on cognac technology, including vykurka and endurance, qualified specialists and are provided with special container for endurance of alcohols.

Production of alcohol cognac is also performed by subjects of managing which have the license for the right of production of spirit distillate, perform conversion of grapes and production of wine materials grape, have qualified specialists and own production capacities for production of alcohol cognac, and also are provided with oak container or the corrosion-proof or enameled reservoirs with oak staff-wood for endurance of alcohol cognac.

Production of cognac of Ukraine is also performed by blend of cognac alcohols of Ukrainian and/or foreign origin (only for ordinary cognacs of Ukraine), without any limit concerning share of their use in production, the sustained at least three years in oak container or the corrosion-proof or enameled reservoirs with oak staff-wood. The period (term) of postblending rest of cognacs of Ukraine is determined by the solution of subject of managing.

8. Production of ethyl alcohol, spirit distillates, bioethanol and alcoholic beverages for which production ethyl alcohol and/or spirit distillates are used is performed on condition of entering of storage locations of ethyl alcohol, spirit distillates, bioethanol into the Unified register of storage locations.

9. Realization of bioethanol without denaturation is forbidden by its gasoline (1-10 percent) or ethyl-rubs-butyl ether which content conforms to requirements of technical regulations, except the bioethanol made for export out of limits of customs area of Ukraine, requirements to which denaturation are determined by conditions of the signed external economic agreement (contract).

10. Production of alcoholic beverages is performed by subjects of managing, the alcoholic beverages having the license the right of production and complete production cycle of production of the corresponding alcoholic beverages.

11. For production of alcoholic beverages for the purpose of realization in Ukraine alcohol the ethyl, corresponding to commodity subcategory 2207 10 00 90 according to UKTVED, spirit distillates corresponding to goods item of 2208 according to UKTVED which are received only from agricultural products can be used and have the status of the Ukrainian goods (products) according to the Customs code of Ukraine, other spirit distillates in the cases provided by this Law and other alcoholic beverages. Use of other types of alcohol for production of alcoholic beverages is forbidden.

12. Unrecoverable scrap which was formed in production process of alcoholic beverages at the choice of the subject of managing goes for industrial conversion or for removal as waste according to the procedure, determined by the Law of Ukraine "About waste management". Industrial conversion of unrecoverable manufacturing defect is performed only by the subjects of managing having the license for the right of production of ethyl alcohol. Producers of ethyl alcohol and alcoholic beverages keep separate account of the address with unrecoverable scrap.

13. Unrecoverable scrap which was formed in production process of alcoholic beverages and the liquids containing alcohol which were formed on different production stages of ethyl alcohol, including bioethanol which do not conform to requirements of regulating and/or technological documentation of the producer, are transferred for industrial conversion according to the procedure, determined by the central executive body providing forming and realizing the state financial policy.

14. Production of distillate grape spirit with its sales right as raw materials to other subjects of managing having the license for the right of production of ethyl alcohol, spirit distillates or alcoholic beverages is performed by subjects of managing in the presence of the license for the right of production of spirit distillates.

15. The subjects of managing receiving spirit distillate as a result of complete or partial selection of alcohol from the alcoholic beverages received as a result of complete or partial fermentation of must for the purpose of decrease in content of alcohol (dealkogolization) in them shall not obtain the license for the right of production of spirit distillate.

The spirit distillate received as a result of complete or partial selection of alcohol from the alcoholic beverages received as a result of complete or partial fermentation of must for the purpose of decrease in content of alcohol (dealkogolization) in them can be used by the subject of managing having the license for the right of production of such alcoholic beverages:

1) for own consumption (own production and technological needs);

2) for production of other alcoholic beverages;

3) for realization (alienation) to other subjects of managing having the license for the right of production of ethyl alcohol, spirit distillates or alcoholic beverages.

16. Small productions of distillates perform production of spirit distillates, production and flood in consumer pack of alcoholic drinks based on the license for the right of production of alcoholic beverages, without receipt of the license for the right of production of spirit distillates. Use by small productions of distillates of the acquired spirit distillates for production of alcoholic drinks is forbidden.

17. Small productions of wine-making products perform production and flood in consumer pack of alcoholic beverages without alcohol addition (grape wines, wines fruit and berry, drinks honey) from the self-produced wine materials received by conversion of independently grown up/made and/or acquired fruits, berries, grapes, honey provided that the acquired fruits, berries, grapes, honey have exclusively Ukrainian origin.

18. The flood of alcoholic beverages, except the goods (products) specified in parts of the nineteenth-twenty first this Article is performed in made from the materials permitted to contact with alcoholic beverages, glass container, metal container and also in souvenir bottles and artly drawn up ware from glass or glazed ceramics.

19. Pouring of wine-making products (except products determined by parts of the twentieth and twenty first this Article) is performed in made from the materials permitted to contact with alcoholic beverages, glass container and also in metal tins from food aluminum, in souvenir bottles and artly drawn up ware from glass, glazed ceramics or tree, in packaging like "Tetra-Pak" and "Bag in box" and PAT-kegi.

Flood of wines dry with alcohol addition (the wine materials processed) grape ordinary and branded, other wine-making products with alcohol content no more than 20% about. it is performed also in container (ware) with a capacity from 20 liters to 600 liters made from the materials permitted to contact with alcoholic beverages (including metal barrels from food aluminum and barrel from stainless steel (kega). Are in that case provided by this Law of the requirement for marking of wine-making products (except cider and Perry (without alcohol addition), the fermented drinks received only as a result of natural (natural) fermentation of fruit, berry and fruit and berry juice with content of alcohol of no more 8,5 of % about. (without alcohol addition) are not applied.

20. Flood of the fermented drinks received only as a result of natural (natural) fermentation of fruit, berry and fruit and berry juice with content of alcohol of no more 8,5 of % about. (without alcohol addition) it is performed in the made from the materials permitted to contact with alcoholic beverages, glass container and also in metal tins from food aluminum, polymeric bottles of the PETF brand, souvenir bottles and artly drawn up ware from glass, glazed ceramics or tree, in packaging like "Tetra-Pak" and "Bag in box" and PAT-kegi.

Flood of the fermented drinks received only as a result of natural (natural) fermentation of fruit, berry and fruit and berry juice with content of alcohol of no more 8,5 of % about. (without alcohol addition) it is performed also in container (ware) with a capacity from 25 liters to 100 liters made from the materials permitted to contact with alcoholic beverages. Are in that case provided by this Law of the requirement for marking of the fermented drinks received only as a result of natural (natural) fermentation of fruit, berry and fruit and berry juice with content of alcohol of no more 8,5 of % about. (without alcohol addition) are not applied.

21. The spill of beer, cider and Perry (without alcohol addition) is made in container (ware) made from the materials permitted to contact with such alcoholic beverages.

22. The requirements to container (ware) established by this Article are not applied to the alcoholic beverages intended for export.

Article 4. Features of leave and receipt of ethyl alcohol for production of chemical and technical appointment, perfumery and cosmetic products, vinegar from food raw materials

1. Leave of ethyl alcohol its producers and receipt of ethyl alcohol by subjects of managing who use it for production of chemical and technical appointment included in the list approved by the Cabinet of Ministers of Ukraine, perfumery and cosmetic products, vinegar from food raw materials is performed on condition of entering of such subjects of managing into the electronic register of subjects of managing which use ethyl alcohol for production of chemical and technical appointment, perfumery and cosmetic products, vinegar from food raw materials.

2. Production of perfumery and cosmetic products is performed with use of the ethyl alcohol denatured. Use of the ethyl alcohol which is not denatured for production of perfumery and cosmetic products is not allowed.

Article 5. Sealing of places of possible access to ethyl alcohol and bioethanol

1. Sealing / распломбирование places of possible access to alcohol ethyl and bioethanol in excise warehouses in the territory of which ethyl alcohol, bioethanol, and in the territory of the companies which are producers of products specified in subitems "d" - subitem 229.1.1 of Item 229.1 of article 229 of the Tax Code of Ukraine is made is performed by representatives of the central executive body realizing the state tax policy, according to the procedure, determined by the central executive body providing forming and realizing the state financial policy.

2. The term of carrying out sealing / распломбирования cannot exceed five working days from the date of obtaining by the central executive body realizing the state tax policy, the corresponding appeal of the company.

3. Check of condition and availability of the seals put in places of possible access to alcohol ethyl of bioethanol, is performed within working hours of the company by officials of tax authority, including during conducting check of such subject of managing, according to the procedure, determined by the Tax code of Ukraine, and in the presence of the commission of the subject of managing.

4. Production and/or obtaining, and/or leave of ethyl alcohol, bioethanol in excise warehouses in the territory of which such products are made without availability of seals in places of possible access to alcohol ethyl and bioethanol on the equipment, the equipment, spirit communications and devices of their accounting, with the counterfeit and/or damaged seals is forbidden.

5. Obtaining and/or leave in production of ethyl alcohol in the territory of the companies which are producers of products specified in subitems "d" - subitem 229.1.1 of Item 229.1 of article 229 of the Tax Code of Ukraine without availability of seals on flowmeters counters of ethyl alcohol, mass flowmeters of the ethyl alcohol denatured with the counterfeit and/or damaged seals is forbidden.

Article 6. Round-the-clock system of video surveillance and check system

1. Excise structures in the territory of which ethyl alcohol, bioethanol is made shall be equipped with the round-the-clock system of video surveillance and check system.

2. Main requirements to the round-the-clock system of video surveillance:

1) the round-the-clock system of video surveillance is set of the equipment intended for its functioning, preserving multimedia information, maintaining the relevant archive of videos which shall provide possibility of archiving of video of the chosen period on external carriers or by means of local network;

2) the number of the established video cameras shall be sufficient for providing:

fixings of entrance/departure of transport at check-points, and also fixings of the state registration plate of transport means / number of the cistern car;

fixings of finished goods issue, raw materials loading/unloading.

According to the decision of the producer of ethyl alcohol, bioethanol additional installation of video cameras in the places which are not provided by this Item is possible;

3) video cameras of the round-the-clock system of video surveillance shall:

provide simultaneous record from several foreshortenings in order to avoid overlapping of the image with foreign object or lack of the image;

provide the accurate image of video in any weather conditions, irrespective of time of day and lighting;

be stationary and protected from outside electromagnetic radiators and lightning discharges;

be constantly included and to automatically make video, including in the absence of power supply, with preserving multimedia information in archive of records. On each shot of video time and date of record are specified;

4) providing video with preserving data of video at least 30 calendar days and provision of access (including removed) to officials of tax authority on the location of excise warehouse to multimedia information (to online broadcasting and/or to archive of videos with possibility of preserving information) from the round-the-clock system of video surveillance. For providing the current video and preserving archive of videos the memory size of the round-the-clock system of video surveillance shall constitute at least 40 terabytes.

In case of failure of the round-the-clock system of video surveillance (generally or its separate element) the producer of ethyl alcohol, bioethanol shall notify on it the authorized representative of tax authority in excise warehouse, tax authority on the location of excise warehouse on the same day and take urgent measures for renewal of its work.

In case of failure, the termination of functioning of the round-the-clock system of video surveillance import/export from the territory of excise warehouse of the producer of ethyl alcohol, bioethanol of raw materials, ethyl alcohol, bioethanol is forbidden. Recovery of entrance/departure of transport from the territory of excise warehouse is performed in the presence of the authorized representative of tax authority.

3. Main requirements to check system:

1) the check system shall be constantly included and equipped with barrier, electronic scales (weight complex) and means of automatic reading (fixing) of registration signs of vehicles with function of automatic introduction for long-term storage within at least one year from the date of the fixed event on the server of the producer of ethyl alcohol, bioethanol with impossibility of change of information on date and time, registration sign of the vehicle and its total weight;

2) the check system shall cover all Items of entrance/departure of transport from the territory of excise structure. Entrance/departure of transport from the territory of excise structure out of the Items equipped with check system is forbidden.

In case of failure of the check system (generally or its separate element) providing automatic reading and fixing of registration signs of vehicles (including date and time), weighings of the vehicle, the producer of ethyl alcohol, bioethanol shall report about it to the authorized representative of tax authority in excise warehouse, tax authority on the location of excise warehouse on the same day and take urgent measures for renewal of its work.

In case of failure of means of automatic reading and fixing of registration signs of vehicles (including date and time), weighings of the vehicles performing movement of ethyl alcohol, bioethanol, raw materials, import/export from the territory of excise warehouse of the producer of ethyl alcohol, bioethanol of raw materials, ethyl alcohol, bioethanol it is forbidden. Recovery of entrance/departure of transport from the territory of excise warehouse is performed in the presence of the authorized representative of tax authority.

4. The manager of excise warehouse shall provide easy access of officials of monitoring body to the round-the-clock system of video surveillance, check system (electronic scales and weight complex), flowmeters counters of ethyl alcohol, mass flowmeters, metering devices, the territories, to production rooms, the equipment, buildings and key nodes on/at which are performed production, storage, leave of ethyl alcohol, bioethanol, to vehicles of commercial appointment and documents on obtaining or sales of goods (products) and their accounting.

5. The procedure for functioning of the round-the-clock system of video surveillance and check system in excise warehouses in the territory of which ethyl alcohol, bioethanol is made affirms the central executive body providing forming and realizing the state financial policy and determines:

1) requirements to the round-the-clock system of video surveillance and check system;

2) procedure for access (including removed) to multimedia information (to online broadcasting and/or archive of videos with possibility of preserving information) from the round-the-clock system of video surveillance and check system of officials of tax authority on the location of excise warehouse.

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