Liability for violation of legislation in the field of sale of excisable goods from September 1, 2024
Pursuant to Article 17 of the Law of Ukraine No. 481/95-ВР dated 19.12.1995 "On State Regulation of Production and Circulation of Ethyl Alcohol, Alcohol Distillates, Alcoholic Beverages, Tobacco Products, Liquids Used in Electronic Cigarettes and Fuel", business entities (including foreign business entities acting through their registered permanent establishments) are subject to financial sanctions in the form of fines in the following cases
- production and/or storage and/or transportation and/or sale of tobacco products without excise tax stamps of the established sample or with counterfeit paper excise tax stamps - 200% of the value of the goods (products), but not less than UAH 17,000
- retail trade in tobacco products, tobacco, industrial tobacco substitutes, liquids used in electronic cigarettes at prices higher than the maximum retail prices for such goods (products) set by their manufacturers/importers, increased by the amount of excise tax on retail trade in excisable goods (products) - 100% of the value of the available
- business entity acting through its registered permanent establishment) of tobacco products, tobacco, industrial tobacco substitutes, liquids used in electronic cigarettes, but not less than UAH 10,000.
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