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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 25-08-2023)

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.

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