How the minimum wholesale and retail prices for certain types of alcoholic beverages have changed since the entry into force of Law 4015

On the amount of minimum wholesale and retail prices for certain types of alcoholic beverages, starting from the date of entry into force of the Law of Ukraine No. 4015-IX dated October 10, 2024 "On Amendments to the Tax Code of Ukraine and Other Laws of Ukraine on Ensuring the Balance of Budget Revenues during the Period of Martial Law".

On November 28, 2024, the Law of Ukraine No. 4015-IX dated October 10, 2024 "On Amendments to the Tax Code of Ukraine and Other Laws of Ukraine on Ensuring the Balance of Budget Revenues during the Period of Martial Law" (hereinafter - Law No. 4015) was returned with the signature of the President of Ukraine, according to which, in particular, amends the Law of Ukraine No. 3817-IX dated June 18, 2024 "On State Regulation of Production and Turnover of Ethyl Alcohol, Alcohol Distillates, Bioethanol, Alcoholic Beverages, Tobacco Products, Tobacco Raw Materials, Liquids Used in Electronic Cigarettes and Fuel" (hereinafter - Law No. 3817).

In accordance with the amendments, Section XIII "Transitional Provisions" of Law No. 3817 was supplemented by paragraph 32, according to which, starting from the date of entry into force of Law No. 4015 - from the day following the day of publication:

the minimum wholesale and retail prices for certain types of alcoholic beverages approved by Resolution of the Cabinet of Ministers of Ukraine No. 957 dated October 30, 2008 (hereinafter - Resolution No. 957), increased by 50 percent, shall apply to grape wines and other wine products;

The STS shall publish on its web portal information on the minimum wholesale and retail prices for certain types of alcoholic beverages from the date of entry into force of Law No. 4015.

Pursuant to the requirements of paragraph 32 of Section XIII of Law No. 3817, the State Tax Service informs on the amount of minimum wholesale and retail prices for certain types of alcoholic beverages established by Resolution No. 957, taking into account the increase of 50% of their amount for grape wines and other wine products, from the date of entry into force of Law No. 4015, namely

Product code according to UKTZED	Product description	The amount according to the Resolution No. 957			The amount under Resolution No. 957 was increased by 50 percent for grape wines and other wine products
		Minimum price for 1 liter of 100 percent alcohol, UAH		Retail price, UAH	Minimum price for 1 liter of 100 percent alcohol, UAH		Retail price, UAH
		wholesale price	retail	Retail price, UAH	wholesale and retail	retail	Retail price, UAH
2208 60, 2208 70, 2208 90	Vodka and alcoholic beverages, other	321	447		321	447
2208 30	Whiskey	682	895		682	895
2208 40	Rum and other alcoholic distillates and alcoholic beverages obtained by distillation of fermented sugar cane products	682	895		682	895
2208 50	Gin and juniper tincture	682	895		682	895
2208 20	Alcoholic distillates and alcoholic beverages obtained by distillation of grape wine or grape pomace:
	cognac (brandy) three stars	412,5	641,6		618,75	962,4
	cognac (brandy) four stars	455,2	696,7		682,8	1045,05
	cognac (brandy) five stars	481,6	758,3		722,4	1137,45
	other alcoholic distillates and alcoholic beverages, including	412,5	641,6		618,75	962,4
	ordinary brandy, grape vodka	387,7	593		581,55	889,5
2206 (except 2206 00 31 00, 2206 00 51 00, 2206 00 81 00 - cider and perry (without addition of alcohol); 2206.00 59.00, 2206.00 89.00 - only fermented beverages obtained exclusively as a result of natural fermentation of fruit, berry and fruit and berry juices, with an alcohol content of not more than 8.5 percent by volume (without addition of alcohol)	Other fermented beverages, mixtures of fermented beverages and mixtures of fermented beverages with non-alcoholic beverages	381	500		571,5	750
2206 00 31 00, 2206 00 51 00, 2206 00 81 00	Cider and perry (without added alcohol) in 1 liter containers			29,8			44,7
2206 00 59 00, 2206 00 89 00	Only fermented beverages obtained exclusively as a result of natural (natural) fermentation of fruit, berry and fruit and berry juices, with an alcohol content of not more than 8.5 percent by volume (without addition of alcohol) in 1 liter containers			29,8			44,7
2204 (except 2204 10, 2204 21 06 00, 2204 21 07 00, 2204 21 08 00, 2204 21 09 00, 2204 29 10 00, 2205 10 10 00, 2205 90 10 00, 2206 00 39 00)	Natural grape wines in glass containers with a capacity of 0.7 liters, in other containers with a capacity of 1 liter			42			63
2204 (except 2204 10, 2204 21 06 00, 2204 21 07 00, 2204 21 08 00, 2204 21 09 00, 2204 29 10 00, 2205 10 10 00, 2205 90 10 00, 2206 00 39 00)	Natural grape wines with the addition of alcohol and strong wines in glass containers with a capacity of 0.7 liters, in other containers with a capacity of 1 liter			49			73,5
2205 (except 2205 10 10 00, 2205 90 10 00)	Vermouths and other natural grape wines with the addition of vegetable or flavoring extracts in glass containers of 0.7 liters, in other containers of 1 liter			49			73,5
2204 10, 2204 21 06 00, 2204 21 07 00, 2204 21 08 00, 2204 21 09 00, 2204 29 10 00, 2205 10 10 00, 2205 90 10 00, 2206 00 39 00	Sparkling wines and carbonated wines, fermented beverages, flavored sparkling (carbonated) wines (beverages), the actual strength of which is higher than 1.2 percent by volume of ethyl alcohol, but not higher than 15 percent by volume of ethyl alcohol, provided that the ethyl alcohol contained in the finished product is of completely enzymatic (endogenous) origin, which are bottled in bottles with special corks for such beverages of the "mushroom" type, held in place by ties or fasteners, and/or have excessive pressure caused by the presence of carbon dioxide in solution at a level of at least 1 bar at a temperature of 20°C in glass containers with a capacity of 0.7 liters and 0.75 liters			109			163,5

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