EBA сalls for equal rules for importers and producers of excise goods and resolution of legal discrepancies

05/ 02/ 2025

Listen to online Stop   The European Business Association has appealed to the Finance, Tax, and Customs Policy Committee of the Verkhovna Rada of Ukraine, the Ministry of Finance of Ukraine, and the State Tax Service of Ukraine with a proposal to amend legislation governing the circulation of excise goods. The EBA proposes allowing the import of excise goods marked with paper excise stamps into Ukraine’s customs territory under transport documents or multimodal cargo transport documents issued before 1 January 2026. These changes would ensure equal operating conditions for importers and domestic producers, addressing disparities caused by the transitional provisions of Laws of Ukraine No. 3173-IX of 29 June 2023 and No. 3817-IX of 18 June 2024. Under current legislation, Ukrainian producers can mark alcoholic beverages, tobacco products, and e-cigarette liquids with paper excise stamps until 1 January 2026, and the new circulation rules will not apply to them until 1 July 2027. This means that even if a product is physically produced on 31 December 2025, it may still be sold in Ukraine with paper excise stamps for over a year and a half after the new regulations take effect. At the same time, the import of excise goods marked with paper excise stamps is only permitted until 1 January 2026, creating unequal conditions and risks for businesses. The EBA highlights that importers must account for transportation time, which could force companies to halt imports several months before 2026 to avoid the risk of late arrivals. For example, if goods are shipped by exporters on 31 December 2025, they may not physically cross Ukraine’s border before the deadline set by law. The EBA stresses that aligning the rules would help importers avoid disruptions in logistics processes. Furthermore, it would support the principles of a free market and economic competition, which are crucial in the context of Ukraine’s European integration. Additionally, the EBA emphasises the need to resolve the legal conflict arising from discrepancies in the wording of the aforementioned laws. The first law refers to excise goods imported into Ukraine, while the second uses the term brought into the customs territory of Ukraine. These terms are not identical, as goods may be brought into the country but not cleared under the import regime. Such inconsistencies could lead to ambiguous interpretations by customs authorities, causing additional complications for importers and delays in goods supply. The EBA proposes standardising the wording by establishing that excise goods subject to pre-2026 circulation rules should be defined as goods brought into the customs territory of Ukraine before 1 January 2026. This would help prevent legal contradictions and contribute to the transparency of excise goods regulation.

The European Business Association has appealed to the Finance, Tax, and Customs Policy Committee of the Verkhovna Rada of Ukraine, the Ministry of Finance of Ukraine, and the State Tax Service of Ukraine with a proposal to amend legislation governing the circulation of excise goods. The EBA proposes allowing the import of excise goods marked with paper excise stamps into Ukraine’s customs territory under transport documents or multimodal cargo transport documents issued before 1 January 2026.

These changes would ensure equal operating conditions for importers and domestic producers, addressing disparities caused by the transitional provisions of Laws of Ukraine No. 3173-IX of 29 June 2023 and No. 3817-IX of 18 June 2024. Under current legislation, Ukrainian producers can mark alcoholic beverages, tobacco products, and e-cigarette liquids with paper excise stamps until 1 January 2026, and the new circulation rules will not apply to them until 1 July 2027. This means that even if a product is physically produced on 31 December 2025, it may still be sold in Ukraine with paper excise stamps for over a year and a half after the new regulations take effect.

At the same time, the import of excise goods marked with paper excise stamps is only permitted until 1 January 2026, creating unequal conditions and risks for businesses. The EBA highlights that importers must account for transportation time, which could force companies to halt imports several months before 2026 to avoid the risk of late arrivals. For example, if goods are shipped by exporters on 31 December 2025, they may not physically cross Ukraine’s border before the deadline set by law.

The EBA stresses that aligning the rules would help importers avoid disruptions in logistics processes. Furthermore, it would support the principles of a free market and economic competition, which are crucial in the context of Ukraine’s European integration.

Additionally, the EBA emphasises the need to resolve the legal conflict arising from discrepancies in the wording of the aforementioned laws. The first law refers to excise goods “imported into Ukraine,” while the second uses the term “brought into the customs territory of Ukraine.” These terms are not identical, as goods may be brought into the country but not cleared under the import regime. Such inconsistencies could lead to ambiguous interpretations by customs authorities, causing additional complications for importers and delays in goods supply.

The EBA proposes standardising the wording by establishing that excise goods subject to pre-2026 circulation rules should be defined as goods “brought into the customs territory of Ukraine before 1 January 2026.” This would help prevent legal contradictions and contribute to the transparency of excise goods regulation.