From 01.09.2024, are the HHs entitled to carry out wholesale or retail trade in the remains of previously purchased other nicotine-containing products for oral use that are not labeled with MAP?
Do IHs have the right to carry out wholesale or retail trade in the remains of previously purchased other nicotine-containing products for oral use that are not labeled with MAPs from 09/01/2024?
The Law of Ukraine dated January 16, 2024 No. 3553-IX "On Amendments to the Tax Code of Ukraine on Bringing Certain Provisions in Compliance with the Law of Ukraine "On the Customs Tariff of Ukraine" and Clarifying Certain Provisions" amended the Tax Code, according to which, starting from September 1, 2024, transactions on the import and sale of goods under the code 2404 91 90 00 "Other nicotine-containing products for oral use", which are included in the list of excisable goods, will be subject to excise tax.
For the purposes of the introduction of excise taxation of other nicotine-containing products for oral use from September 1, 2024, taxpayers who are manufacturers and/or importers of such products have the right, in accordance with Art. 226 of the TCU, no later than two months in advance, to meet the need for stamps in September 2024, to submit a preliminary application-calculation of the need for excise tax stamps "domestic tobacco (other products)" - "TV OTHER", "imported tobacco (other products)" - "TI OTHER" in the amount required for labeling other nicotine-containing products for oral use.
In order to ensure timely labeling of other nicotine-containing products for oral use for the purpose of their importation into the customs territory of Ukraine and sale from September 1, 2024, manufacturers and importers of such products shall receive excise tax stamps by September 1, 2024 only if they submit to the seller of such stamps an application and calculation in the form approved by the central executive body responsible for the formation and implementation of state financial policy, documents confirming the payment of excise tax.
Thus, starting from September 1, 2024 (unless the legislation establishes other terms during which it is possible to store, transport, sell in the customs territory of Ukraine nicotine-containing products for oral use manufactured or imported into the customs territory of Ukraine before September 1, 2024 without excise stamps), importation into the customs territory of Ukraine, storage, transportation, acceptance for sale and sale in the customs territory of Ukraine of these products not marked in the prescribed manner will be prohibited.
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