Business Calls to Eliminate Unequal Rules for Importers and Producers of Excisable Goods

The European Business Association appealed to the Verkhovna Rada Committee on Finance, Taxation and Customs Policy, the Ministry of Finance of Ukraine and the State Tax Service of Ukraine with a proposal to amend the legislation on the circulation of excisable goods. The EBA proposes to allow the importation of excisable goods marked with paper excise stamps into the customs territory of Ukraine under shipping documents or documents of multimodal transportation of goods drawn up before January 1, 2026.

Such changes will ensure equal business conditions for importers and domestic producers, which arose due to the transitional provisions of Laws of Ukraine No. 3173-IX dated June 29, 2023 and No. 3817-IX dated June 18, 2024.

According to the current legislation, Ukrainian producers may label alcoholic beverages, tobacco products and e-cigarette liquids with paper excise stamps until January 1, 2026 , and until July 1, 2027, they will not be subject to the new circulation rules.

In other words, even if the products were physically manufactured on December 31, 2025, they can be sold in Ukraine with paper excise stamps for more than a year and a half after the new rules come into effect.

At the same time, the import of excisable goods marked with paper excise stamps is allowed only until January 1, 2026, which creates unequal conditions and risks for business.

The EBA draws attention to the fact that importers need to take into account the time for transportation of products, which may lead to a situation where companies will be forced to stop imports several months before 2026 to avoid the risk of untimely importation.

For example, if the goods are shipped by exporters on December 31, 2025, they will not physically cross the border of Ukraine by the deadline set by law.

The EBA emphasizes that unification of rules will allow importers to avoid destabilization of logistics processes. In addition, it will be in line with the principles of free market and economic competition, which are important in the context of Ukraine's European integration.

In addition, the EBA emphasizes the need to eliminate the legal conflict that has arisen due to differences in the wording of the previously mentioned laws. Thus, the first law uses the term "imported into Ukraine" excisable goods, and the second - "imported into the customs territory of Ukraine".

These concepts are not identical, as goods may be imported but not cleared under the import regime. Due to these discrepancies, the customs authorities may interpret the rules ambiguously, which may lead to additional complications for importers and slow down the supply of goods.

The EBA proposes to unify the wording by establishing an approach whereby excisable goods subject to the requirements of the circulation legislation in force before January 1, 2026 are considered to be goods "imported into the customs territory of Ukraine before January 1, 2026".

This will help avoid legal contradictions and promote transparency in the regulation of the excisable goods market.