In order to combat the distribution of alcohol beverages with excise tax stamps with forgery signs and preventing citizens from buying substandard products, there is the following information that should be taken into account.
Excise tax stamps for alcohol beverages (hereinafter referred to as the stamps) are made of paper weighing 70 +/- 2.5 g / sq. meter and have the following sizes:
- length - 160 mm +/- 0.25 mm;
- width - 20 mm +/- 0.25 mm.
Stamps of alcohol beverage products of domestic production, except for the winery, are made in a green color scheme. Stamps for alcohol beverages made from the winemaking products of domestic production are red. Stamps for alcohol beverages of imported production, except for winery are purple. Stamps for alcohol beverages which are wine-making products of imported production are orange.
Each stamp has the following requisites:
1. Words “UKRAINE” and “EXCISE TAX STAMP”;
2. Designation of type:
- domestic alcohol (alcohol products and beverages);
- domestic alcohol (winery products);
- imported alcohol (alcohol products and beverages);
- imported alcohol (winery products).
3. Index of the region of Ukraine which corresponds to the location of manufacturer and is indicated by two numbers. Used only for marking domestic products;
4. Series and number of the stamp – four letters and six-digit number;
5. Month and year when stamps for alcohol beverages were made – two double numbers through the slash line;
6. Amount of the excise tax paid per unit of product, up to one thousandth number, except for the amount of excise tax on sale of alcohol beverages by business entities.
Glue (dispersion, deskrin, etc.) is used to attach the stamps, which makes it impossible to remove them from the products without damaging them, including during the uncoupling (opening) of the products, and is washed away if necessary to wash bottles for the reuse.
Stamps are glued to the bottle in P- or D-shape through the bottle’s neck. Stamp must be torn and lose its original appearance during the uncoupling.
In the case of sale of beverages in packages (“TetraPak” type) the stamps are glued along the axis of the package in the upper plane.
To check the authenticity of the stamp by using the service of the State Tax Service in the “Electronic cabinet” is possible by the link https://cabinet.tax.gov.ua/. This requires:
- open the section “Registers” https://cabinet.tax.gov.ua/registers;
- further select “Excise tax stamp search” https://cabinet.tax.gov.ua/registers/mark;
- enter the type, series and number of the stamp you want to check, as well as the amount of excise tax indicated on it. Index of region is also entered for domestic alcohol;
- as a result, if the stamp is genuine, you will see: the date when it was issued and requisites of business entity that received the specified stamp.
Specified paper stamps will be valid until May 1, 2020 and will be used by manufacturers until they are fully used. An electronic excise tax stamp for alcohol beverages will be introduced from May 1, 2020. Such changes are envisaged by the Resolution of the CMU as of 12.02.2020 № 97 and the Resolution of the CMU as of 12.02.2020 № 74.
- requirements for marking of alcohol beverages with stamps and indexes of the regions of Ukraine are given in the Regulation “On the production, storage, sale of excise tax stamps and marking of alcohol beverages and tobacco products” approved by the Decree of the Cabinet of Ministers of Ukraine as of 27.12 2010 № 1251 (with amendments);
- samples of excise tax stamps for alcohol beverages approved by the Resolution of the Cabinet of Ministers of Ukraine as of 14.05. 2015 №296 (with amendments).