Changes to the rules for trade in nicotine-containing products from September 1
Until when do business entities have the right to wholesale or retail other nicotine-containing products for oral use that are not marked with excise tax stamps?
The Law of Ukraine dated January 16, 2024 No. 3553-IX "On Amendments to the Tax Code of Ukraine on Bringing Certain Provisions in Line 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 accordance with clause 21 of Section XIII "Transitional Provisions" of the Law of Ukraine dated 18.06.2024 No. 3817-IX "On State Regulation of Production and Circulation of Ethyl Alcohol, Alcohol Distillates, Bioethanol, Alcoholic Beverages, Tobacco Products, Tobacco Raw Materials, Liquids Used in Electronic Cigarettes and Fuel", it is allowed to store and/or transport and/or sale in the customs territory of Ukraine of goods (products) under the code 2404 91 90 00 according to UKT FEA without excise tax stamps, if such goods (products) were produced in Ukraine or imported into the customs territory of Ukraine before September 1, 2024.
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