Cabinet Resolution № 188
Cabinet of Ministers of Ukraine of 13 March 2013 № 188 «On Certain Issues of labeling alcoholic beverages and tobacco products» approved new standards stamps of excise tax on alcoholic beverages and tobacco products, domestic and foreign production, which are introduced from 1 September 2013.
New stamps differ significantly from the previous design and have additional levels of protection. Specifically, stamps contain sophisticated graphical protective element, designation AB (alcoholic beverages), WP (wine production), as well as different color identification.
For products of Ukrainian make producer's area code is indicated. Stamps for tobacco products contain a notation WF (with filter) and NF (without filter).
According to the Law of Ukraine «On state regulation of production and turnover of ethyl, cognac and fruit, alcoholic beverages and tobacco products» in case of change of the design of excise tax stamps, already purchased previous specimen are used in the production of alcoholic beverages and tobacco products until fully used, and labeled with such stamps alcoholic beverages and tobacco products stay in circulation up to their full realization before the expiration date.
Thus, due to introduction of new design of excise stamps there is no need to re-apply excise stamps on alcoholic beverages and tobacco products already in circulation.
