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THE LETTER OF STATE TAX ADMINISTRATION OF UKRAINE INSPECTION DEPARTMENT BEHIND PRODUCTION AND THE ADDRESS OF ALCOHOL, ALCOHOLIC BEVERAGES AND TOBACCO PRODUCTS

of May 28, 2009 No. 2609/32-0415

Concerning regulation of production, export, import, wholesale and retail trade by alcohol, alcoholic beverages and tobacco products

The inspection department behind production and the address of alcohol, alcoholic beverages and tobacco products of State Tax Administration of Ukraine (further - Department) on request of the Chasty Predprinimatel newspaper of April 22, 2009 reports to No. 45 within competence the following.

The basic principles of state policy concerning regulation of production, export, import, wholesale and retail trade by alcohol, alcoholic beverages and tobacco products, ensuring their high quality and protection of health of citizens, and also strengthenings of fight against illegal production and the address of alcoholic beverages and tobacco products in the territory of Ukraine are determined by the Law of Ukraine of December 19, 1995 No. 481/95-BP "About state regulation of production and the address of alcohol ethyl, cognac and fruit, alcoholic beverages and tobacco products" (further - the Law of Ukraine No. 481).

The law of Ukraine No. 481 is the special law regulating procedure for issue of licenses for wholesale trade by alcoholic beverages and tobacco products, establishes organizational, qualification and other special requirements, mandatory when implementing licensed type of activity.

According to article 1 of the Law of Ukraine No. 481 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 1,2 of percent of volume units which belong to commodity groups of the Harmonized commodity description and coding system under codes 2204, of 2205, of 2206, 2208.

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