ORDER OF THE CABINET OF MINISTERS OF UKRAINE

of July 6, 2016 No. 497-r

About approval of the Concept of creation and implementation of the automated control system behind turnover of excise goods (alcoholic beverages and tobacco products) "Electronic excise stamp"

Approve the Concept of creation and implementation of the automated control system behind turnover of excise goods (alcoholic beverages and tobacco products) "Electronic excise stamp" which is applied.

Approved by the Order of the Cabinet of Ministers of Ukraine of July 6, 2016 No. 497-r

The concept of creation and implementation of the automated control system behind turnover of excise goods (alcoholic beverages and tobacco products) "Electronic excise stamp"

Problem which requires the solution

The agreement on association between Ukraine, on the one hand, and the European Union, European Atomic Energy Community and their state members, on the other hand provides development of cooperation and harmonization of policy on counteraction and fight against fraud and smuggling of excise goods. The instrument of ensuring administration of the excise tax in the states - the members of the EU is use of the automated control system behind turnover of excise goods.

For today in Ukraine there is no effective mechanism of control of turnover of such excise goods as alcoholic beverages and tobacco products which provides operational receipt by bodies of the income and charges of up-to-date and reliable information about each stage of movement of the specified excise goods marked by brands of the excise tax.

For operational monitoring of turnover of excise goods it is necessary to implement the automated control system behind turnover of excise goods (alcoholic beverages and tobacco products) "Electronic excise stamp" (further the automated system) which will cover all stages of the address of excise goods on customs area of Ukraine from the producer and the importer until retail sale of excise goods (alcoholic beverages and tobacco products) (further - excise goods).

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