LAW OF UKRAINE

of September 15, 1995 No. 329/95-BP

About the excise duty on alcoholic beverages and tobacco products

This Law determines features of charge and payment of the excise duty which is collected from the alcoholic beverages and tobacco products made by the Ukrainian producers and imported on the territory of Ukraine.

Article 1. Determination of terms

In this Law the stated below terms are used in the following value:

excise duty brand - special sign which marks alcoholic beverages and tobacco products. Its availability on these goods confirms payment of the excise duty, legality of import and realization in the territory of Ukraine of these products. Excise duty brands for the alcoholic beverages and tobacco products made in Ukraine differ from brands for the imported alcoholic beverages and tobacco products in design and color according to the samples approved by the Cabinet of Ministers of Ukraine;

payment for excise duty brands - the payment brought by the Ukrainian producers and importers of alcoholic beverages and tobacco products on covering of expenses on production, storage and realization of brands of the excise duty. The amount of payment for brands of the excise duty is established by the Cabinet of Ministers of Ukraine;

marking of alcoholic beverages and tobacco products gluing of brand of the excise duty according to the procedure, the provided Regulations on production, storage, sale of brands of the excise duty, 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 ethyl alcohol of more 1,2 of percent of volume units which belong to commodity groups of the Harmonized system of the description and the coding of goods under codes 22 04, the 22nd 05, the 22nd 06, 22 08;

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